News, analytics, publications
News, analytics, publications
2022. 05. 02.

Will it constitute a fixed establishment for VAT purposes if the sufficient human and technical resources are provided by an affiliate in another Member State?

The judgement of the European Court of Justice (ECJ) in case C-333/20. Berlin Chemie A. Menarini is a new milestone in the interpretation of the concept […]
2022. 03. 10.

The proposed Directive of the European Union aiming at the restriction of the so-called „letterbox companies”

On 22 December 2021, the European Commission published a proposed Directive targeting aggressive tax planning techniques linked to the use of shell companies. On this basis, […]
2022. 03. 10.

Introducing global minimum taxation rules („GloBE”) in order to tackle tax evasion

The two-pillar initiative of the OECD and G20 countries was originally drafted about two years ago with the aim to combat harmful tax practices and create […]
2021. 12. 21.

Changes in the tax regulation – a new bill features further decrease of payroll taxes

A new bill (Act CXXXI of 2021), published on 17 December 2021, aims to mitigate the payroll tax burdens raised in connection with the hike of […]
2021. 10. 21.

VAT implications of a share deal

Enterprises struggling with the economic effects of the COVID-19 pandemic might face financial difficulties driving them to carry out share deal transactions. By the wording of […]
2021. 10. 18.

New ECJ judgement on the reduction of the VATable amount related to cash reimbursements

On 6 October 2021, the European Court of Justice (ECJ) disclosed a Hungary-related judgement in case C-717/19. Boehringer Ingelheim RCV GmbH & Co. KG Hungarian Branch. […]
2021. 07. 07.

Tax measures to support economic relaunch

In our current newsletter, we describe the measures announced in June in order to further mitigate the consequences of the COVID epidemic. Tax administration rules In […]
2021. 06. 22.

Summer tax package

The recently announced summer legislative package covers several taxes, which has been implemented partly in a clarifying and partly in a supplementary/amending manner. Some changes entered […]
2021. 05. 05.

VAT e-commerce rules in practice

As we presented in our newsletter on 2021 changes in tax regulations, the VAT e-commerce package will enter into force as of 1 July 2021. As […]
2021. 04. 29.

Lessons of the transfer pricing audits

The legitimate question nowadays is what we can expect during a tax audit if transfer pricing (tp) issues also emerge. Supposing, we possess master file presenting […]
2021. 03. 03.

Spectator sports incentives in corporate income tax regime

Tax incentives regarding the financial support of certain spectator sport organization (ice-hockey, handball, basketball, football, volleyball and water polo), resulting tax savings for taxpayers, are still […]
2021. 02. 15.

Key audit guidelines for 2021 by the Hungarian National Tax and Customs Authority

To secure budget revenues, tax authority will continue to focus on the audit of large and high-importance taxpayers, just as this year the tax authority will pay special attention […]