2023. 06. 23.
The European Court of Justice interpreted the provisions of Directive 2003/96/EC on the Community taxation of energy products and electricity in case no. C-833/21. The directive […]
2023. 06. 21.
In C-114/22. Polish case the tax authority denied the buyer’s right to deduct VAT, saying that – although the buyer accepted and paid the invoice – […]
2023. 06. 07.
In case C-127/22, a Bulgarian telecommunications company disposed of several tangible assets due to their wear and tear or becoming obsolete. The company sold the depreciated […]
2023. 06. 07.
In the Belgian case C-677/21, a consumer was caught stealing electricity, and the value of the illegal consumption, including late payment interest and fines, was invoiced […]
2023. 06. 07.
According to the VAT Directive, and also according to the domestic VAT law, the leasing of immovable properties is generally exempt from VAT. However, this does […]
2023. 06. 07.
Classification between sale of products and providing services was carried out by the Court of Justice of the EU in the Polish C-282/22. (P. w. W. […]
2023. 05. 15.
In case C-412/21 concerning Romania, the tax authority suspended the tax warehouse permit of a manufacturer of alcoholic beverages for several months due to fraudulent circumstances […]
2023. 04. 24.
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 […]
2023. 04. 11.
In our previous newsletter we have introduced the reader to the key measures of the “VAT in the Digital Age” Council proposal. Now we will be […]
2022. 12. 17.
The Ministry of Finance released the draft amendment to the decree on the registration of arm’s length price determination for social consultation. The draft contains two […]
2022. 12. 14.
On 12 December 2022, the EU Member States have reached a unanimous agreement to implement the Directive on the global minimum taxation and advised the European […]
2022. 10. 12.
Following the Government decree 298/2022 on the payment of corporate income tax in foreign currency published in August, taxpayers will also have the option to pay […]