Asunto C-564/15: Petición de decisión prejudicial planteada por el Kecskeméti Közigazgatási és Munkaügyi Bíróság (Hungría) el 4 de noviembre de 2015 — Tibor Farkas/Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága
Section | información judicial |
7.3.2016 ES Diario Oficial de la Unión Europea C 90/2
Lengua de procedimiento: húngaro
Kecskeméti Közigazgatási és Munkaügyi Bíróság
Demandante: Tibor Farkas
Demandada: Nemzeti Adó- és Vámhivatal Dél-alfödi Regionális Adó Főigazgatósága
1) ¿Es compatible con las disposiciones de la Directiva sobre el IVA, (1) en particular con el principio de proporcionalidad con los objetivos de neutralidad fiscal y prevención del fraude fiscal, la práctica de la autoridad tributaria, basada en las disposiciones de la Ley del IVA, con arreglo a la cual dicha autoridad declara una diferencia tributaria a cargo del adquirente de un bien (o destinatario de un servicio) en el supuesto de que el transmitente del bien (o prestador del servicio) emita la factura relativa a una operación sujeta al régimen de inversión del sujeto pasivo conforme al sistema de tributación ordinaria, declarando e ingresando a Hacienda el IVA correspondiente a dicha factura, y el adquirente del bien (o destinatario del servicio), por su parte, deduzca el IVA pagado al emisor de la factura, aunque no pueda hacer...
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