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

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 100000 at the time of supply by a taxable person subject to liquidation or any other proceedings legally establishing its insolvency.

This Decision shall take effect on the date of its notification. This Decision shall expire on 31 December 2021.

This Decision is addressed to Hungary.