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Article
Extended Austerity Measures To Further Increase Taxes Levied On Financial Sector
The Hungarian government will double the rate of the transactions services tax introduced in July 2012 to 0.2% from 0.1 % from 1 January 2013, National Economy Minister György Matolcsy announced today when introducing the country’s new austerity package.
HungaryTax
Schoenherr (Schönherr Rechtsanwälte)
Article
Corporate Tax Avoidance Practices Will Be Eliminated In The EU
New EU rules have been created to eliminate the main loopholes used in corporate tax avoidance, entered into force on 1 January 2019.
European UnionTax
KCG Partners Law Firm

Adótörvény Módosítási Javaslatok 2019

A Kormány 2018. június 19-én nyújtotta be 2019-es adótörvény módosítási csomagját, amely több területen is jelentős változásokat irányoz elő.

New Online Audit System Of The Hungarian Tax Authority In Hungary

The online audit system may be used only with electronic signature.

KCG Partners Law Firm

The Far-Reaching Reform Of Cafeteria Allowances In 2019

The Hungarian Parliament enacted the tax package for 2019 in July 2018, which contains, inter alia, a significant modification in the cafeteria allowances.

KCG Partners Law Firm

Több mint kétszer annyit adóznak a hagyományos cégek

A fenti folyamatokat figyelembe véve nem csoda, hogy az Európai Bizottság 2018.

KCG Partners Law Firm

Council Directive Against Tax Avoidance Practices

The Council adopted the anti-tax avoidance directive ("ATAD", Council Directive (EU) 2016/1164) in 2016.

KCG Partners Law Firm

VAT Treatment Of Property Sales After The End Of The 5% Vat Rate

From 1 January 2020, the reduced tax rate of 5% applicable to the flats to be constructed or existing in a multi-unit residential building with a total net floor space not exceeding 150 square meters and to the...

KCG Partners Law Firm

Hungary Reconsiders The Banking Transaction Tax To Promote Electronic Payments

The Hungarian banking transaction tax drives market players and private individuals to use cash rather than electronic payment methods.

HungaryFinance and Banking

Schoenherr (Schönherr Rechtsanwälte)

Business Associations To Report Foreign Bank Account Data Until 31 January 2018

According to the new Hungarian tax procedural act entered into force on 1 January 2018, business associations are obliged to report data about their foreign bank accounts to the tax authority.

KCG Partners Law Firm

Preparation Of An Anti-Tax Evasion System In Hungary

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

The 5% Vat Rate After 31 December 2019

As to the pending issue of the preferential VAT rate of 5% for new residential properties, finally the new tax laws approved by the Hungarian Parliament in November 2018 will remain...

KCG Partners Law Firm

Advocate General's Opinion

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...

DLA Piper UK LLP

Heavy Advertising Tax Approved By The Hungarian Parliament

Lawmakers in Hungary have approved the introduction of taxes on revenues from media advertisements, which could jump to 40% for the biggest broadcasters.

HungaryMedia, Telecoms, IT, Entertainment

Global Advertising Lawyers Alliance (GALA)

Implementation Of ATAD

The rules on CFCs have been amended significantly.

Invoice Data-Reporting Obligations From 1 July 2018 In Hungary

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...

KCG Partners Law Firm

Tax Groupings For CIT Purposes In Hungary

One of the most important elements of the tax package adopted by the Hungarian Government on 13 November is to create the possibility of tax groupings for CIT purposes from 1 January 2019.

KCG Partners Law Firm

The Decision Of The Constitutional Court Of Hungary With Respect To The Tax Registration Procedure

The Constitutional Court of Hungary made a decision in July 2017 that the provisions concerning the applicability of tax registration procedure do not infringe the principle of non-retroactivity.

KCG Partners Law Firm

Prohibition On The Retroactive Application Of The VAT Provisions

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.

European UnionTax

KCG Partners Law Firm

Deletion Instead Of Suspension Of Tax Number From 1 January 2018 In Hungary

According to the bill on the new tax procedural rules entering into force on 1 January 2018, a tax number cannot be suspended by the tax authority any longer.

KCG Partners Law Firm

Showing 1–20 of 95 results

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