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G Tóth v Nemzeti Adó-és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága

In the Hungarian case of G Tóth v Nemzeti Adó-és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága (CJEU Case C-324/11) the CJEU held that the provisions of Directive 2006/112/EC must be interpreted as precluding the tax authority ‘from refusing a taxable person the right to deduct value added tax due or paid for services provided to him solely on the ground that the business operator’s licence of the issuer of the invoice had been withdrawn before he provided the services in question or issued the invoice for them where that invoice contains all the information required by Article 226 of that directive in particular the information necessary to identify the person who drew up the invoice and the nature of the services supplied’. It also precluded the tax authority ‘from refusing a taxable person the right to deduct value added tax due or paid for services provided to him...

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