Törvényi hivatkozások

[1] Schedule No. 8/A of Act CXXVII of 2007 on Value Added Tax (hereafter VAT Act).

[2] Subsection 3 of Section 200 of the VAT Act.

[3] Taxable persons under Chapter XIX of the VAT Act, repealed with effect from 01.07.2021.

[4] Chapter XIX/A and XIX/B of the VAT Act.

[5] Subsection 7-8 of Section 194 of Act CL of 2017 on the Rules of Taxation (hereafter ART Act).

[6] Subsection 1 of Section 50 of Act CLI of 2017 on Tax Administration and the Regulation of Tax Administration (hereafter AIR Act).

[7] Subsection 1 of Section 251/C of the VAT Act.

[8] You need to have a customer identification number or Partial Code Phone Identification (RKTA) to use the system. A customer identification number may be requested either through the Online Form Filling Application using the form named TEL or in person at the customer services of NTCA. Please note that if you wish to use ÜCC not in your own matter, but you wish to act as a representative, you should then have a power of attorney necessary to proceed in the given case which also requires the submission of datasheet EGYKE.

[9] Schedule No. 8/A of the VAT Act.

[10] Sections 139-141 of the VAT Act.

[11] Section 251/N and Subsection 3 of Section 248 of the VAT Act.

[12] Chapter XIX of the VAT Act in force until 30 June 2021.

[13] Chapter XIX/A and XIX/B of the VAT Act.

[14] Subsection 2 of Section 253/M of the VAT Act.

[15] Subsection 3 of Section 253/M of the VAT Act as well as Section 2 and 3 of Chapter 6 under Title XII of the VAT Directive.

[16] Subsection 4 of Section 253/M of the VAT Act.

[17] Section 253/P of the VAT Act.

[18] Section 253/W of the VAT Act.

[19] Subsection 2 of Section 253/W of the VAT Act.

[20] Subsection 3 of Section 253/W of the VAT Act as well as Section 4 of Chapter 6 under Title XII of the VAT Directive.

[21] Subsection 4 of Section 253/W of the VAT Act.

[22] Section 253/N of the VAT Act.

[23] Subsection 5 and 6 of Section 253/W of the VAT Act.

[24] Based on Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State

[25] Subsection 1 and 2 of Section 7 of the MoF Decree.

[26] Subsection 1 of Section 251/A of the VAT Act.

[27] Subsection 4 of Section 251/A of the VAT Act.

[28] Subsection 1 of Section 66 and Subsection 8 of Section 6 of ART Act.

[29] Subsection 2 of Section 251/H of the VAT Act.

[30] Points 6 and 7 of Schedule 5 of the VAT Act.

[31] Point bc) of Subsection 1 of Section 244 of the VAT Act.

[32] Point ba) and bb) of Subsection 1 of Section 244 of the VAT Act.

[33] Subsection 1 of Section 252 of the VAT Act (in force until 30.06.2021).

[34] Subsection 2 of Section 253/D, Subsection 1 and 3 of Section 253/M and Subsection 1 and 3 of Section 253/W of the VAT Act.