In the Hungary-related case of FGSZ Földgázszállító Zrt., the European Court of Justice (ECJ) held that the limitation period for VAT-reclaims on bad debts should be […]
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 […]
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. […]
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 […]
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 […]
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 […]
Businesses – which are not qualified as micro or small sized enterprises and have financial year in line with calendar year – are liable to prepare […]
Earlier we informed you on a weekly basis about the main tax measures of the economic relief packages regarding the first and second wave of COVID-19. […]
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 […]
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 […]
In our current newsletter, we would like to highlight the important points of the Government Order No. 639/2020 (further “Order”), by which the tax rate is […]