Council Implementing Decision (EU) 2018/789 of 25 May 2018 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Council Implementing Decision (EU) 2018/789 of 25 May 2018 authorising Hungary to introduce a special measure derogating from Article 193 of Directive 2006/112/EC on the common system of value added tax
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
By way of derogation from Article 193 of Directive 2006/112/EC, Hungary is authorised to provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:
(a)
the supply of capital goods by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency;
(b)
the supply of other goods and services with an open market value exceeding HUFΒ 100Β 000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.
