constitutional court


Ground-breaking ruling of the Constitutional Court: Claiming a refund of retained undisputed amounts of excessive VAT deductions is possible

In ruling no. II. ÚS 819/18 of 22 February 2019, the Constitutional Court granted the constitutional complaint of a company that was suspected by the tax authority of being involved in a so-called “tax carousel” and the tax authority consequently retained an excessive value added tax deduction for received taxable supplies that the tax authority had doubts about, as well as for received taxable supplies that were not disputed. 

19. 3. 2019

Further EET Developments

Following its ruling of 12 December 2017, the Constitutional Court revoked the implementation of the electronic sales records (‘EET’) in the two remaining phases which were to affect the vast majority of sales of services (e.g. freelancers, agriculture) and the sales generated by craftsmen and producers. In addition, the court cancelled the EET obligation in respect of sales set out in Section 5b) of the EET Act, i.e. a taxpayer’s sales that are realised by way of a cash-free transfer of money which is ordered to take place by the payer through the recipient who is the taxpayer charged with recording the sales. 

27. 2. 2018