*Almos Agrarkulkereskedelmi Kft v Nemzeti Ado-es Vamhivatal Kozep-magyarorszagi Regionalis Ado Foigazgatosaga

European Union – Taxation. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of art 90 of Council Directive (EC) 2006/112 (on the common system of value added tax). The request had been made in proceedings between Almos Agrárkülkereskedelmi Kft (Almos) and the Hungarian National Tax and Customs Office, Regional Tax Directorate for Central Hungary, concerning the latter's refusal to allow the correction of invoices which Almos had made with a view to obtaining a reduction of the taxable amount for value added tax (VAT) because of the failure of a sale.

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