Improperly charged but settled and remitted VAT can be reclaimed directly from the tax authorities if the customer may not reclaim it from the supplier due […]
Excise penalty and the withdrawal of the authorisation to operate the tax warehouse may be applied parallelly if does not violate the principles of the common […]
National tax authorities may not set out formal requirements to substantiate the VAT-exemption on services connected with importation. Levying withholding tax on the service fee of […]
Under certain conditions, domestic taxable persons can claim back VAT charged in other EU Member States and currently in six non-EU countries. VAT refund claims for […]
The municipality of the German resort collected a tourist tax from the guests staying on its territory, from which some spa facilities could be used free […]
The German art dealer, who opted for margin taxation, also bought works of art from other member states VAT-free according to the main rule. After that, […]
In the C-615/21. case the EU court examined the Hungarian term of limitation rule. The tax authorities have challenged input VAT deduction of the plaintiff for […]
The plaintiff company in case no. C-108/22 applied margin scheme taxation for travel agencies, when it contracted accommodation and sold it in its own name. This […]
When is simple VAT registration enough, and when does a foreigner have to have a fixed establishment for his sales activities in another country? This was […]
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 […]