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- 01§ 13b UStGGerman citation
- 02Áfa tv. 142. §Hungarian short name and section
- 03Szja tv. 1. számú mellékletAnnex
- 04Kfv.35031/2025/2Court case number
- 05UStGShort name
- 06reverse charge construction servicesTopic, any language
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142. § (1) d)
What this provision cites, and what cites it.
Legislation (1)
ACTHU
az általános forgalmi adóról
(2)
142. § (1) bekezdés d) pontja
Groups: legislation · court decisions · guidance
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(1) Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
Áfa tv. 142. § (1) — in force from 15 Sept 2026
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References are richest for Hungarian law
Reference extraction is thinner outside Hungary, so a foreign provision may show fewer citing decisions.
Coverage has limits
Searches find CJEU judgments and EDPB guidance, but not EU directives and regulations. Collections can be older than today: the snapshot ends at 31 December 2024 for Polish legislation and 11 July 2025 for French legislation.
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