Mondaq Europe - Hungary: Tax
KCG Partners Law Firm
On 13 February 2019 the Court of Justice of the European Union (CJEU) delivered a ruling in a Hungarian case concerning the application of the provisions on VAT.
KCG Partners Law Firm
New EU rules have been created to eliminate the main loopholes used in corporate tax avoidance, entered into force on 1 January 2019.
TMF Group
Tax residence is determined by various factors and influences whether – and what type – of expatriate income is taxable in a certain country
DLA Piper
Glencore Agriculture Hungary Kft (Case C-189/18) concerned a case in which the Hungary-based taxpayer contested two decisions of the Hungarian tax authority denying a tax deduction on the basis that the taxpayer...
Wolf Theiss
On 4 June 2019, the so-called summer tax package was submitted to the Hungarian Parliament.
Wolf Theiss
The branch jurisdiction does not tax the foreign source interest income attributed to the branch.
Katona & Partners Attorneys at Law
Das BZW (Bildungs- und Wissenschaftszentrum der Bundesfinanzverwaltung) Köln schloss sich im Wesentlichen der Einreihungsauffassung der von unserer Kanzlei vertretenen Einspruchsführerin an und hat die streitgegenständliche Verschlusskappen aus Stahl zutreffend in die Codenummer 7326 9098 90 0 eingereiht.
TMF Group
When you have employees working abroad, there are a number of important factors to consider.
Katona & Partners Attorneys at Law
Irodánk mind a magyar, mind a német, osztrák és európai adójogot illetően magas szakmai színvonalú, kompetens és időszerű válaszokat ad az ...
KCG Partners Law Firm
According to the announcement of the state secretary for tax matters issued in February 2019, the Hungarian Ministry of Finance is planning to introduce a new system.
Katona & Partners Attorneys at Law
A szóban forgó esetben hatályosan létrejött szerződések alapján kiállított számlák szerinti gazdasági események teljesülése minden kétséget kizáróan megtörtént.
Wolf Theiss
The European Court of Justice (ECJ) found Hungary to be in breach of EU law by applying the reverse charge mechanism retroactively to staff supplies.
Wolf Theiss
The Hungarian Supreme Court ruled on the conditions when the issuance of a fictitious invoice does not trigger value added tax.
Katona & Partners Attorneys at Law
Personen, die nicht als Rentner aus eigener Versicherung gelten.
Katona & Partners Attorneys at Law
Die international üblichen Doppelbesteuerungsabkommen gelten für die MwSt nicht.
Katona & Partners Attorneys at Law
Ein holländisches Unternehmen verkauft ab einem in Deutschland gelegenen Auslieferungslager Waren an deutsche Großhändler.
Katona & Partners Attorneys at Law
In Anbetracht der fiskalischen Bedeutung der MwSt sind Maßnahmen, die auf die Sicherung des MwSt-Aufkommens gerichtet sind, politisch hoch willkommen.
KCG Partners Law Firm
A fenti folyamatokat figyelembe véve nem csoda, hogy az Európai Bizottság 2018.
KCG Partners Law Firm
A KCG Partners szakértői segítenek eligazodni a jogszabályi rengetegben.
KCG Partners Law Firm
On 15 January 2019 the Commission has kick-started the debate on reforming decision-making for areas of EU taxation policy
Most Popular Recent Articles
DLA Piper
Glencore Agriculture Hungary Kft (Case C-189/18) concerned a case in which the Hungary-based taxpayer contested two decisions of the Hungarian tax authority denying a tax deduction on the basis that the taxpayer...
Wolf Theiss
The branch jurisdiction does not tax the foreign source interest income attributed to the branch.
Wolf Theiss
On 4 June 2019, the so-called summer tax package was submitted to the Hungarian Parliament.
Katona & Partners Attorneys at Law
Das BZW (Bildungs- und Wissenschaftszentrum der Bundesfinanzverwaltung) Köln schloss sich im Wesentlichen der Einreihungsauffassung der von unserer Kanzlei vertretenen Einspruchsführerin an und hat die streitgegenständliche Verschlusskappen aus Stahl zutreffend in die Codenummer 7326 9098 90 0 eingereiht.
TMF Group
When you have employees working abroad, there are a number of important factors to consider.
KCG Partners Law Firm
According to the announcement of the state secretary for tax matters issued in February 2019, the Hungarian Ministry of Finance is planning to introduce a new system.
KCG Partners Law Firm
New EU rules have been created to eliminate the main loopholes used in corporate tax avoidance, entered into force on 1 January 2019.
KCG Partners Law Firm
The common value added tax (VAT) system plays an important role in Europe's Single Market. VAT is a major and growing source of revenue in the EU, raising over €1 trillion in 2015,
Katona & Partners Attorneys at Law
A licensor had reached its profits through licence of IP rights abroad, from royalties received from the licensees.
KCG Partners Law Firm
Based on the recently modified Hungarian VAT Act, in case of invoices issued in connection with transactions between resident taxpayers, the issuer of the invoice is obliged to report data...
Wolf Theiss
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
Wolf Theiss
The tax base of the group consists of the positive tax bases of its members.
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