According to the Hungarian government, the retail surplus tax did not violate the directive on Value Added Tax
The Government argues that the burden on retail activity violated the directive on the common value added tax, because the tax does not present any of the four characteristics of the value-added tax – the Ministry of National Economy (NGM) told MTI on Thursday.
Pankucsi Zoltán Deputy Secretary of the Ministry of National Economy (NGM) responisble for taxation and accounting pointed out to MTI, that the consistent jurisprudence of the European Court of Justice can only conflict with the Directive on the common value added tax, if all the the four characteristics of value-added tax tax are featured. (MTI)
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