The Hungarian Tax Authority shared the draft notification form ‘GLOBE’ to be filed by the relevant domestic taxpayers. The Hungarian Tax Authority, on its official webpage, […]
Enterprises with fiscal years following the calendar years may submit their application to the national tax authority between the 1st and the 20th of November if […]
The European Court of Justice (CJEU) in the Hungarian-related case C-248/23 Novo Nordisk A/S has ruled that the statutory payment made by medicine distributors under the […]
Domestic taxable entities can reclaim VAT charged in EU Member States and six non-EU countries this year, subject to specific conditions. To facilitate these claims, refund […]
As the deadline for corporate tax returns approaches (along with the requirement for detailed reporting on related-party transactions), and there may be a need to adjust […]
Starting from December 31, 2023, in addition to the corporate tax base relief applicable for direct costs of basic research, applied research, and experimental development carried […]
The National Assembly adopted on November 21 the legislative proposal on the autumn tax package as well as the proposal on the introduction of the Global […]
As discussed in our previous tax newsletter, the United States have sent an official notification to Hungary last summer in which the United States made it […]
The Government Decree 80/2023 (III. 14.) (hereinafter EPR Decree), which sets out the detailed rules for the operation of the extended producer responsibility system, was published […]