Council Implementing Decision (EU) 2018/789 Article 1
Council Implementing Decision (EU) 2018/789 Article 1
Article 1
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 HUF 100 000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 1 of Council Implementing Decision (EU) 2018/789 (LawPlayer, data as of 2026-07-04)
