34However, it must be stated that, in the case in the main proceedings, the Hungarian tax authority did not require payment of the VAT in question in breach of EU legislation, but pursuant to Article 203 of the VAT Directive, which provides that ‘VAT shall be payable by any person who enters the VAT on an invoice’, with the result that VAT invoiced in error is due. It is clear from the case-law of the Court that the VAT indicated on an invoice is payable by the issuer of the invoice even in the absence of an actual taxable transaction (see, to that effect, judgment of 8 May 2019, EN.SA., C‑712/17, EU:C:2019:374, paragraph 26).
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