Glencore Agriculture Hungary: ECJ 5 Jun 2019

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct VAT – Refusal – Fraud – Administration of evidence – Principle of respect for the rights of the defense – Law to be heard – Access to file – Article 47 of the Charter of Fundamental Rights of the European Union – Effective judicial review – Principle of equality of arms – Principle of adversarial proceedings – National regulation or practice according to which, during an investigation of the right to deduct VAT exercised by a taxable person, the tax administration is bound by the findings of fact and the legal qualifications which it has made in the context of related administrative procedures to which this taxable person was not a party.


[2019] EUECJ C-189/18, ECLI:EU:C:2019:861






OpinionGlencore Agriculture Hungary (Opinion) ECJ 5-Jun-2019
(Opinion) . .
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Updated: 10 November 2022; Ref: scu.682314