Payroll Services<\/p>\n
HR Administration<\/p>\n
Mindig el\u00e9rhet\u0151ek vagyunk \u00e9s azonnal reag\u00e1lunk \u00fcgyfeleink megkeres\u00e9s\u00e9re. Munkacsoportunk folytonoss\u00e1ga garant\u00e1lt a visszat\u00e9r\u0151 megb\u00edz\u00e1sok eset\u00e9n. Vezet\u0151i szintr\u0151l kijel\u00f6lt \u00fcgyf\u00e9l-kapcsolattart\u00f3k koordin\u00e1lj\u00e1k komplex megb\u00edz\u00e1sok eset\u00e9n sz\u00e1mviteli, ad\u00f3z\u00e1si szakembereink \u00fcgyf\u00e9lkapcsolat\u00e1t.<\/p>\n<\/div>
Case C-513\/24 \u2013 Oblastn\u00ed nemocnice Kol\u00edn The fact that a hospital, which also provides taxable services, is required to acquire certain equipment in order to obtain an operating licence does not automatically entitle it to a partial right of deduction. For each acquisition, it must be examined how [...]<\/p><\/div><\/div><\/div>
Case C-472\/24 \u2013 MB \u201cZaidim\u0173 valiuta\u201d The exchange of a virtual means of payment that can be used exclusively within an online video game into traditional currency, or vice versa, cannot qualify as a VAT-exempt currency transaction. The VAT treatment of transactions involving \u201cassets\u201d that exist only virtually [...]<\/p><\/div><\/div><\/div>
C-436\/24 \u2013 Lyko Operations AB Points granted upon purchase, which may only be redeemed for low-value goods in the context of a subsequent purchase and are otherwise non-transferable and not capable of circulation, do not qualify as \u201cvouchers\u201d for VAT purposes. The plaintiff is a Swedish company engaged [...]<\/p><\/div><\/div><\/div>
T-638\/24 \u2013 D GmbH In the case of an intra-Community acquisition of goods, a VAT payment obligation arising as a sanction for the use of a VAT identification number issued by a Member State other than the Member State of destination, and the VAT payment obligation connected with [...]<\/p><\/div><\/div><\/div>
T\u2011643\/24. \u2013 Cristian General Serv SRL The CJEU\u2019s recently published judgment provides another instructive example that payment obligations of a \u201cpenalty\u201d nature may also form part of the VAT taxable amount where they are linked to a service that has been supplied and received. In a hotel located [...]<\/p><\/div><\/div><\/div>
At the beginning of January 2026, the OECD published a document in connection with the global minimum tax introducing the so-called \u201cSide-by-Side\u201d system. The document sets out a political and technical agreement on the parallel and complementary operation of the global minimum tax and domestic tax systems.\u00a0 In [...]<\/p><\/div><\/div><\/div>
The Ministry for National Economy has issued two new decrees setting out detailed implementing rules for the application of exemptions under the global minimum tax (Pillar Two), as well as for the related registration, filing and payment obligations in Hungary. The Hungarian Official Gazette dated 19 December 2025 [...]<\/p><\/div><\/div><\/div>