C 331/23. – Dranken Van Eetvelde NV It is allowed under the common law that a taxable person, participating in a tax fraud, is held jointly and severally liable for the uncollected VAT and the tax penalty, provided that the taxable person had the opportunity of establishing that [...]

C‑527/23. – Weatherford Atlas Gip SA Provided that the services were utilised for the taxable person’s business purposes, the input VAT deduction may not be refused solely on the ground that the purchase of services was not reasonable.  The plaintiff in the background case specialises in the oil [...]

In our newsletter, we have summarized the key changes in the autumn tax package.    PERSONAL INCOME TAX Starting from next year, the family tax allowance for children will be increased in two phases: on July 1, 2025, it will rise to 1.5 times the current amount, and [...]

C‑680/23. – Modexel The ECJ held in Modexel case that in the case of cessation and resumption of the economic activity, the taxable person may not carry excess VAT, declared at the time of that cessation of activity, forward to a period after the resumption. The plaintiff of [...]

C-624/23.  – „SEM Remont” EOOD | The VAT deduction may not be practiced upon a report submitted during the tax administration procedure. Member States may exclude the possibility of correcting an invoice if that invoice does not state VAT charged and the VAT payment liability was established during [...]

The Hungarian Tax Authority shared the notification form 'GLOBE' to be filed by the relevant domestic taxpayers. The Hungarian Tax Authority, on its official webpage, has made available the notification forms titled "GLOBE" for financial year started in 2024 to be filed by Hungarian domestic entities which are [...]

A NAV elérhetővé tette a szabályozás hatálya alá tartozó belföldi adózók által benyújtandó GLOBE adatlapot. A Nemzeti Adó- és Vámhivatal (NAV) elérhetővé tette honlapján a 2024-ben kezdődő adóévre a globális minimumadó szintet biztosító kiegészítő adó alanyiság bejelentésére szolgáló GLOBE nevű adatlapokat. A nyomtatványt a NAV részére elektronikus úton [...]

The Council reached general approach on the VAT in the Digital Age proposal during the ECOFIN summit held on the 5th of November 2024. Following a re-consultation with the European Parliament, the Council will have to adopt the proposal before entering into force. As mentioned in our earlier [...]

Az Európai Unió Tanácsa a 2024. november 5-i ECOFIN ülésen megállapodott a VAT in the Digital Age csomag részleteiről. A javaslatot – az Európai Parlament vélemény-nyilvánítását követően – a Tanácsnak hivatalosan is el kell fogadnia ahhoz, hogy az hatályba léphessen. Amint arról a javaslatcsomag benyújtását követően közzétett hírlevelünkben [...]

C-594/23. – Lomoco Development and others | An improved land with concrete foundations qualifies as ‘building land’ within the meaning of the VAT Directive. The plaintiff in the background case acquired an immovable property, used formerly as a campsite, and divided the property into sixteen plots. The plaintiff [...]

C‑594/23. – Lomoco Development és társai | A betonalapozással ellátott közművesített telek „építési teleknek” minősül az Áfa Direktíva alkalmazásában. Az alapügy felperese egy dán társaság, amely 2006-ban megvásárolt egy korábban kempingként használt ingatlant, majd azt felosztotta tizenhat telekre. A telkek közművel és beton alapozással lettek ellátva abból a [...]

C‑171/23. – UP CAFFE d.o.o. | The prohibition of abuse of rights concerning the EU VAT system must apply even in the absence of specific national regulations. In this case, a Croatian company carried on a restaurant business under the exemption for small enterprises. Once it no longer [...]