On 21 June 2012, the European Court of Justice (ECJ / the Court) announced its judgment in the joined cases of C-80/11 (Mahagében) and C-142/11 (Dávid). The decision interprets the conditions for input tax deduction, as well as the restrictions by the tax authority in the case of two Hungarian businesses. The current decision of the ECJ is in line with former judgment practice and strengthens the position by which restricting the right of deduction is seriously limited.