Judgment_paragraph 40 · Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09)

40Therefore, where the tax authority has the information necessary to establish that the taxable person is, as the recipient of the supply of services at issue, liable to VAT, Articles 167, 168 and 178(f) of Directive 2006/112 preclude legislation which imposes, in relation to the right of that taxable person to deduct that tax, additional conditions which may have the effect of rendering that right ineffective for practical purposes (see, to that effect, Bockemühl, paragraph 51 and Ecotrade, paragraph 64).

Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály (C-392/09)

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