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. 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 […]
2020. 12. 14.

Extension of economic protection measures

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 […]
2020. 12. 07.

Changes in tax regulations

In our previous article we already presented the major points of proposed amendments of the autumn tax package submitted for parliamentary approval. The approved, published tax […]
2020. 09. 09.

Regulation changes during the summer

In our previous posts we informed you about the amendments of the tax regulation due to the end of the state of emergency. In our current […]