The complicated Hungarian legislation on domestic company mergers can cause headaches, including in cross-border mergers.

Companies and individuals issuing invoices in Hungary are required to adhere to new processes and program functions from 1 January 2016.

While dividends are the result of a happy process, namely the profitable operation of one's business...

In recent years, environmental, social and governance (ESG) considerations have become a core element of corporate strategy across the European Union (EU). Integrating ESG obligations is no longer simply.

From the 1st of October 2015, a change in law will allow Hungary to accept Binding Corporate Rules (BCRs) as providing an adequate level of protection for cross-border transfers.

As of the 2024 financial year, companies in Hungary are facing new and stringent ESG (Environmental, Social, and Governance) reporting requirements under Act CVIII of 2023 (ESG Act).

Az Európai Bíróság a C-187/21 FAWKES ügyben hozott ítéletében arra a következtetésre jutott, hogy a vámhatóság csak akkor köteles más tagállamok vámügyi szerveit megkeresni a vámérték...

The online shopping is more and more trendy. While it is a very good opportunity, it has more risks for consumers than traditional retail shopping.

In the following the duties and responsibilities of the leading managers of a company, i.e. those of the general manager and a proxy will be compared based on the legal provisions currently in effect.

The Act on Energy Efficiency in Hungary, which entered into force in July 2015, and its Governmental Decree on the Enforcement of AEE, encompass the main rules to be observed in the field of energy efficiency.

The first step is to decide that the company doesn't wish to continue its activity anymore.

Auf den ersten Blick scheint es relativ einfach zu entscheiden, ob jemand ein KMU ist oder nicht. Das Gesetz arbeitet mit drei Indikatoren:

Coming into effect on Mach 15, 2014, the new Civil Code contains various important modifications in addition to its structural changes.

From 15 March 2014, public companies limited by shares may provide financial assistance to third parties if certain conditions are met. But no restriction on assistance will apply to private companies limited by shares.

Changing your supplier is a common situation in business. Can you switch between suppliers without restrictions, if there is no fixed term or exclusive contract?

A pénzmosás elleni irányelvvel összhangban, egy 2019-es luxemburgi törvény a tényleges tulajdonosok nyilvántartásának létrehozásáról rendelkezett, amelyben a bejegyzett vállalkozások és jogi entitások.

If you believe that the highest judicial forum of the EU only deals with matters that are far from everyday life, you have missed the recent decisions of the Court of Justice of the EU.

Die Zahlungen erfolgten nicht unbedingt an den Gesellschafter persönlich, sondern an eine Vermittlungfirma, deren Gesellschafter zu 50% eine dem Gesellschafter nahestehende Person ist.

In today's publication, we aim to provide detailed information regarding the general terms and conditions subject to special review and their legal implications.

We address these questions in the light of the Hungarian court practice.