The Hungarian ‘medicine tax’ is to be treated as ‘discount’ for VAT purposes
The European Court of Justice (CJEU) in the Hungarian-related case [...]
The ’adjustment period’ of immovable properties has been interpreted by the ECJ
C‑243/23. Drebers | For the purposes of the capital goods [...]
May the asset management of the employer’s pension funds be VAT-exempt?
C 639/22–C 644/22. – Stichting BPL Pensioen | Based on [...]
The ECJ ruled on the refundability of the improperly charged VAT
C‑83/23. – H GmbH | The incorrectly charged and remitted [...]
The ECJ has confirmed that the transactions within a VAT group are not subject to VAT
C‑184/23. – Finanzamt T vs. S | The ECJ has [...]
The ECJ has ruled on the VAT consequences of the indemnity paid on expropriation
C‑182/23. – Makowit | It is decisive in the VAT [...]
Foreign VAT refund 2024
Domestic taxable entities can reclaim VAT charged in EU Member [...]
Another CJEU judgment on the interpretation of the concept of fixed establishment
C-533/22 – Adient | The plaintiff in the case is [...]
What has the VAT got to do with transfer pricing?
As the deadline for corporate tax returns approaches (along with [...]
Research and Development Tax Incentive in Corporate Tax
Starting from December 31, 2023, in addition to the corporate [...]
Reporting participation
Has your company missed out on reporting its participation to [...]
The autumn tax package
The National Assembly adopted on November 21 the legislative proposal [...]