LegalizeCouncil 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
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.
Article 2
This Decision shall take effect on the date of its notification.
This Decision shall expire on 31 December 2026.
Article 3
This Decision is addressed to Hungary.
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