Stock ‘94 Szolgáltató Zrt. v Regional Customs and Finance Directorate-General for Southern Transdanubia of the National Tax and Customs Office, Hungary, [2016] BVC 45, C-208/15 (European Court of Justice (5th Chamber))

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Summaries

Summary Under

interest on a loan funding a taxable supply of goods was part of the consideration for a single supply of the goods

Stock ‘94 was a company which acted as an “integrator,” i.e., it assisted Hungarian farmers (“integrated producers”) by making a loan to...

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Summary Under

interest on loan to fund taxable supply was part of taxable consideration

A Hungarian company was set up to assist Hungarian farmers by lending them money to fund the purchase by them from it of current assets needed in...

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