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Almos Agrárkülkereskedelmi v Nemzeti Adó-és Vámhivatal

In Almos Agrárkülkereskedelmi v Nemzeti Adó-és Vámhivatal (C-337/13 – 15 May 2014) the CJEU held that the Sixth Directive art 90 (reduction of VAT due on non-payment of the purchase price) has direct effect.

Almos a Hungarian company had sold and delivered rapeseed to another Hungarian company but the purchase price had not been paid. The parties had subsequently agreed that as a result the rapeseed still belonged to Almos and that the purchaser was under the obligation to return it within an agreed time.

The Polish tax authorities considered that VAT was still payable on the sale as there had been a supply of goods (despite the failure to pay the consideration). The agreement for return of the rapeseed should be regarded as a new transaction.

The CJEU first considered that the Sixth Directive art 90 allows member states to derogate from it. Consequently art...

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