A report may not be sufficient for VAT deduction purposes
C-624/23. – „SEM Remont” EOOD | The VAT deduction may [...]
New development about the global minimum tax
The Hungarian Tax Authority shared the notification form 'GLOBE' to [...]
Fejlemény a globális minimumadót érintően
A NAV elérhetővé tette a szabályozás hatálya alá tartozó belföldi [...]
The Council agreed on the VAT in the Digital Age proposal
The Council reached general approach on the VAT in the [...]
A Tanács megállapodott a VIDA csomagról
Az Európai Unió Tanácsa a 2024. november 5-i ECOFIN ülésen [...]
The ECJ has interpreted the concept of ‘building land’
C-594/23. – Lomoco Development and others | An improved land [...]
Az építési telek áfabeli fogalmát értelmezte az Európai Bíróság
C‑594/23. – Lomoco Development és társai | A betonalapozással ellátott [...]
Even the small business exemption can be refused if the business was established for abusive purposes
C‑171/23. – UP CAFFE d.o.o. | The prohibition of abuse [...]
Joggal való visszaélés esetén az alanyi áfamentességet is megtagadhatja az adóhatóság
C‑171/23. – UP CAFFE d.o.o. | Az uniós áfarendszer adta [...]
New ECJ decision on the VAT considerations of charging electric vehicles
C‑60/23. – Digital Charging Solutions | Charging an electric vehicle [...]
The input VAT on assets provided free of charge to the subcontractor is deductible according to the ECJ
C‑475/23. - Voestalpine Giesserei Linz GmbH | The value-added tax [...]
The deadline for opting the group taxation for corporate income tax purposes is approaching
Enterprises with fiscal years following the calendar years may submit [...]