Acquisition of assets required by law does not automatically establish a direct link with taxable economic activity
Case C-513/24 – Oblastní nemocnice Kolín The fact that a [...]
Can a VAT-exempt currency transaction be concluded using value-bearing “game currency”?
Case C-472/24 – MB “Zaidimų valiuta” The exchange of a [...]
The CJEU Interprets the VAT concept of a voucher
C-436/24 – Lyko Operations AB Points granted upon purchase, which [...]
Incorrect VAT treatment may temporarily lead to double taxation within the same Member State
T-638/24 – D GmbH In the case of an intra-Community [...]
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 [...]