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published_at: '2026-07-19T22:00:00Z'
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title: 'Case T-198/25, G Kft. (Adjustment of VAT after a tax inspection): Judgment
  of the General Court (Second Chamber, sitting with five Judges) of 3 June 2026 (request
  for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – G Kft. v Nemzeti
  Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling –
  Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly
  invoiced – Transactions relating to a period closed by a tax inspection – National
  legislation making the initiation of a new inspection subject to a new fact updated
  by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality)'
---

# Case T-198/25, G Kft. (Adjustment of VAT after a tax inspection): Judgment of the General Court (Second Chamber, sitting with five Judges) of 3 June 2026 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality)

## TL;DR
（要約なし・原文はリンク先を参照 / No summary available; see the source link.）

## Key Points
- (なし)

## Details
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## Source
元記事: [Case T-198/25, G Kft. (Adjustment of VAT after a tax inspection): Judgment of the General Court (Second Chamber, sitting with five Judges) of 3 June 2026 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62025TA0198) — published 2026-07-19T22:00:00Z