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 [...]
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 [...]