European Union: VAT Decisions for Hungary, U.K.

Charles Riordan
July 28, 2017

The Court of Justice of the European Union (CJEU) has issued recent opinions in two cases involving VAT:

  • In Case C-633/15 (London Borough of Eating), the CJEU held that the UK could not apply a condition to an exemption for services related to sporting facilities only on non-profit organizations governed by public law, without also applying the condition to other non-profit organizations.
  • In Case C-254/16 (Glencore Agriculture), the CJEU held that Hungary could not, when investigating a taxpayer’s claim for a refund of overpaid VAT, condition payment of the refund on release of the formal investigative report and refuse payment of default interest in circumstances where the investigation was excessively delayed, and where the delay was not entirely due to the taxpayer’s conduct.

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Charles Riordan

Charles Riordan is a member of the Regulatory Analysis team at Sovos specializing in international taxation, with a focus on Value Added Tax systems in the European Union. Charles received his J.D. from Boston College Law School in 2013 and is an active member of the Massachusetts Bar.
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