Judgment of the Court (Tenth Chamber) of February 13, 2019.#Human Operator Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Harmonization of tax legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of VAT – Determination of the taxable person liable for VAT – Retroactive application of a derogating measure – Principle of security legal.#Case C-434/17.

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Official record CELEX 62017CJ0434_SUM from European Union at Court of Justice of the European Union. Dated 13 February 2019. Status: decided.

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• Arrêt de la Cour (dixième chambre) du 13 février 2019.#Human Operator Zrt. contre Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Renvoi préjudiciel – Harmonisation des législations fiscales – Système commun de taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Déduction de la TVA – Détermination de l’assujetti redevable de la TVA – Application rétroactive d’une mesure dérogatoire – Principe de sécurité juridique.#Affaire C-434/17.

  judgment · FR · 13 February 2019

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