Key Amendments of the 2025 Summer Tax Package
The act on the 2025 summer tax amendments (Act LIV [...]
The negligent breach of customs formalities may not preclude the application of the relevant import VAT-exemption
C‑125/24. – Palmstråle Unless the importer is acting with fraudulent [...]
The CJEU confirms that the “state of knowledge” of the invoice recipient is irrelevant when the invoiced transaction did not take place
C-501/24 – Klinka Geo Trans Földmunkavégző Ipari, Kereskedelmi és Szolgáltató [...]
Tax consequences of the termination of the US-Hungarian double tax treaty on Personal Income Tax (PIT)
As of January 1, 2024, the double tax treaty between [...]
When can a tax advantage related to cross-border dividend payments be denied?
C‑228/24. – „Nordcurrent group” UAB The limits on denial of [...]
According to the CJEU, the temporary non-compliance with VAT payment obligations cannot justify the cancellation of a tax number
C-164/24 – "Cityland" EOOD According to the Court of Justice [...]
The recent judgment of the CJEU concerns the interpretation of the concept of economic activity and the VAT liability of marital property communities GalleryThe recent judgment of the CJEU concerns the interpretation of the concept of economic activity and the VAT liability of marital property communities
The recent judgment of the CJEU concerns the interpretation of the concept of economic activity and the VAT liability of marital property communities
C-213/24 – Grzera The preparation of land for parcelling, utility [...]
The first quarterly edition of the PKF Tax Update for 2025 has been published, featuring the latest tax developments!
The PKF worldwide newsletter features articles from 22 countries and [...]
The CJEU has ruled on the recoverability of incorrectly charged VAT beyond the limitation period
C‑640/23. – Greentech Incorrectly charged and paid VAT relating to [...]
The Hungarian tax authority (NAV) has published its audit plan for 2025
The inspection of large taxpayers and activities deemed risky by [...]
The importance of the European Court cases in the field of taxation
On our website, we regularly publish brief summaries of recent [...]
The recent judgement of the ECJ concerns the joint and several liability of the participant of a tax fraud
C 331/23. – Dranken Van Eetvelde NV It is allowed [...]