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.

Hungary is to opt out of the proposed EU competitiveness pact because of its opposition to the proposed adoption of a common consolidated corporate tax base.

The European Commission has begun infringement proceedings against Hungary over its special tax on the telecoms sector.

The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system.

Einmal im Jahr können Unternehmen erklären, dass sie Körperschaftsteuerzahler werden möchten. Die Wahl dieser Form kann eine Reihe von Vorteilen haben, wie zum Beispiel Steuereinsparungen...

Hungary offers one of the most favourable tax environments in the European Union for crypto-related businesses. With a flat corporate income...

In Hungary, as in the other member states of the European Union (EU), sales tax is levied according to the principle of value added tax (VAT).

The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system

A new definition for the controlled foreign company in Hungary has made regulation simpler and easier.

This article is the fifth one in a seven-part series of articles covering the important rules of corporate taxation in Hungary.

The first agreement on the avoidance of double taxation and prevention of fiscal evasion between Hungary and Iran entered into force on 1 January 2017.

Und dieses Kriterium ist. Wenn der Gesamtnettowert der Verkäufe von D im Bestimmungsmitgliedstaat einen bestimmten als Mitgliedstaat festgelegten

A question has arisen during property purchases about whether the gross or net purchase price should be considered when determining the market value that forms the basis for property transfer tax...

Much has been said and written about the Hungarian advertisement tax introduced in Hungary this past summer.

The European Court of Justice (ECJ) has stepped in to address an issue that has long troubled foreign taxpayers seeking VAT refunds from Hungary.

From 2012, an even more generous tax regime will apply to capital gains from IPs and participations.

In Anbetracht der fiskalischen Bedeutung der MwSt sind Maßnahmen, die auf die Sicherung des MwSt-Aufkommens gerichtet sind, politisch hoch willkommen.