On the basis of current practice of the Hungarian tax authority, Hungarian taxpayers are not always able to recover value added tax they pay even the Court of Justice of the European Union had stated

The new law will enter into force on 1 January 2020.

Engaging in ‘dual quality' products means the marketing of products as being identical in several EU countries while their composition is significantly different – which is illegal on the ground...

The Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 (General Data Protection Regulation, „GDPR") will be directly applicable as of 25 May 2018...

With the emergence of new technologies, such as cloud computing, big data and artificial intelligence, the possibility to move data freely has become a key issue for European companies.

In January 2019 a new proposal was approved by the Internal Market and Consumer Protection Committee updating the EU consumer protection rules in order to tackle misleading rankings in online marketplaces...

The Hungarian Parliament amended the Hungarian Data Protection Act in June 2018 in order to ensure the consistency of the Hungarian legislation with the provisions of the GDPR.

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.

In March 2018 the members of the European Parliament adopted a proposal in order create a more transparent and competitive cross-border parcel delivery market.

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...

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.

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.

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,

The Hungarian Act on the Employee Stock Ownership Plan (the "ESOP Act") was amended by the Hungarian Parliament in November 2019.

In order to create an integrated system for high volume public construction investments, the Hungarian Government has adopted a new legislation.

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.

The contractors are still generally punished under the commonly used contracting mechanisms in Hungary instead of being motivated, although in Western Europe contractual clauses facilitating...

The EU aims to strengthen the business environment for EU investors.

Presented as a time saver for citizens and companies, the Single Digital Gateway (‘SDG') is meant to help to access information (as to employment and tax rules or cross-border activities for instance) ...

As of 1 July 2018, the provisions regulating the obligations of travel agencies in the Hungarian Commerce Act will be amended in order to comply with the EU directive on package travel...