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, […]
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 […]
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. […]
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 […]
Earlier we informed you about the main tax measures of the economic relief package regarding the second wave of COVID-19. Under a new government decree the […]
Below we would like to highlight the main tax measures of the economic relief package regarding the second wave of COVID-19 published last week. Tax exemption […]
Earlier we drew your attention to the importance of vacation planning. This article focuses also on planning, regarding overtime, though. The amendment of Labour Code effective […]