The payment in euros is gaining an increasingly important role in Hungary, especially in the payment of corporate tax, which since August 2022 can be paid not only...

From 2012, the transfer and use of road vehicles will be taxed according to new rules...

On 1 July 2011, the new EU VAT Regulation became directly applicable and therefore takes precedence over domestic VAT laws and practice in all EU member states.

According to the draft wording, the length of the audit proceeded by the national tax authority can no longer last over 365 days.

The Hungarian government is contemplating to introduce the concept of REIT (Real Estate Investment Trust), in order to re-vitalise stagnant real estate market activity and to support utilisation of the high volume of distressed properties.

A jelen cikkben felvázoljuk, hogy az egyes európai országokban a cégalapítás milyen adójogi vonzatokkal jár.

The draft act on the modification of Decree No. 23/2014 (VI.30) NGM on the Tax Identification of Invoices and Receipts and on the Supervision by the Tax Authority of Electronically Stored Invoices has been published.

Ein holländisches Unternehmen verkauft ab einem in Deutschland gelegenen Auslieferungslager Waren an deutsche Großhändler.

The Hungarian Supreme Court ruled on the conditions when the issuance of a fictitious invoice does not trigger value added tax.

The branch jurisdiction does not tax the foreign source interest income attributed to the branch.

The Hungarian government plans to tax and drive back to the country wealth held by Hungarians in foreign financial institutions.

February 2025 – It has become standard practice in Hungary for solar power plants to be developed on greenfield agricultural land owned by third parties. Due to legal restrictions regarding the use of agricultural land.

From 2019 the turnover threshold of tax exemption may continue to rise which would allow more micro and small business to issue VAT-exempt invoices in the framework of the low tax-bracket scheme.

Reforms affecting the state budget have been announced by the Minister for National Economy.

The future importance of customs and indirect taxes is increasingly evident due to recent shifts in U.S. policy.

Then the VAT rate was again increased to 27% for new residential projects, leading to a decline, and from February 2020 the COVID-19 pandemic caused a further downturn.

Die international üblichen Doppelbesteuerungsabkommen gelten für die MwSt nicht.

A HÉA Irányelv a tagállamok számára csak az elérendő célt írja elő, a tagállamok maguk határozzák meg, hogy ezeket a követendő célokat hogyan ültetik át a saját nemzeti jogrendszerükbe, ezért minden esetben meg kell vizsgálni, hogy abban a tagállamban arra a típusú jogügyletre, ahol a végfelhasználó van, milyen szabályozás található.

The onus is on the tax authority to prove that a taxpayer knew or should have known that another party was involved in tax evasion or fraud, according to two recent ECJ decisions.

On 4 June 2019, the so-called summer tax package was submitted to the Hungarian Parliament.