CJEU Rules on VAT Treatment of Penalty Payments and Triple Royalties
T‑643/24. – Cristian General Serv SRL The CJEU’s recently published [...]
OECD Introduces the “Side-by-Side” System: Simplification and Safe Harbors under Pillar Two
At the beginning of January 2026, the OECD published a [...]
New Implementing Rules for the Application of the Global Minimum Tax in Hungary
The Ministry for National Economy has issued two new decrees [...]
Working Days in Hungary 2026 – Working hours, public holidays and calendar overview
The Working Days in Hungary 2026 calendar provides a clear [...]
The Discontinuation of the Paper-Based Social Security Booklet – What Does This Mean in Practice?
As of 1 January 2026, a significant change will take effect [...]
Where will transfer pricing go in 2026?
Numerous articles have heralded and described the new transfer pricing [...]
On HR and Payroll Obligations Affecting the Year 2026
At the beginning of the year, we would like to [...]
Public holidays and transferred working days in Hungary in 2026
The 2026 working calendar in Hungary includes several long weekends [...]
Key amendments of the 2025 year-end tax package
In the 19 November 2025 issue of the Hungarian Gazette, [...]
The CJEU confirms: the triangular simplification may also apply to four-party chain transactions
T 646/24 – MS KLJUČAROVCI, d.o.o. Under the EU VAT [...]
Intra-Community supply and the classification of ancillary transactions
C‑234/24. – Brose Prievidza, spol. s r.o. As a general [...]
CJEU judgment: The VAT treatment of attorneys’ fees awarded in cases of free legal aid
C 744/23. – Zlakov A consideration subject to VAT also [...]