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SVInfo
- Referral date: 10-11-2016
- Show case reference
- Opinion date: 23-11-2017
- Ruling date: 17-05-2018
- AG: Wahl
References in this case
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3.4.2017 |
EN |
Official Journal of the European Union |
C 104/24 |
Request for a preliminary ruling from the Nyíregyházi Közigazgatási és Munkaügyi Bíróság (Hungary) lodged on 10 November 2016 — Dávid Vámos v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
(Case C-566/16)
(2017/C 104/35)
Language of the case: Hungarian
Referring court
Nyíregyházi Közigazgatási és Munkaügyi Bíróság
Parties to the main proceedings
Applicant: Dávid Vámos
Defendant: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
Question referred
Is national legislation pursuant to with the tax authority may, when carrying out an ex post tax inspection, preclude the possibility of opting for the personal exemption, on the basis that the taxable person only has that possibility at the time of stating when his taxable activity commences, contrary to EU law?