The new CJEU judgment: The VAT concept of debt collection and the tax treatment of factoring fees
C 232/24. – Kosmiro The CJEU’s new judgment provides guidance [...]
What VAT consequences may arise from a hotel room cancellation and from a guest’s no-show?
The Hungarian Tax Authority (NAV) recently published an official opinion, [...]
The recent judgement of the CJEU concerns the relationship between VAT and transfer pricing
C‑726/23. – S. C. Arcomet Towercranes SRL A subsequent transfer pricing adjustment [...]
Stricter Online Invoice Validations
The Hungarian Tax Authority (HTA) will tighten the validation rules [...]
Procurement from a legal entity does not preclude the application of the special scheme for works of art
C-433/24 – Galerie Karsten Greve The application of the special [...]
The recent decision of the CJEU concerns treatment of improperly charged higher VAT rate
The case of the Austrian company P GmbH has once [...]
The CJEU examined the administrative services connected with the VAT refund of foreign travellers in a Hungarian related case
C‑427/23. – Határ Diszkont Kft. In relation to VAT refunds [...]
The recent judgement of the CJEU concerns the establishment of the fair market price from a VAT perspective
C‑808/23. – Högkullen AB Where the taxable amount regarding the [...]
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 [...]