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KCG Partners Law Firm
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.
KCG Partners Law Firm
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,
Hungary
DLA Piper
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...
Wolf Theiss
On 4 June 2019, the so-called summer tax package was submitted to the Hungarian Parliament.
Katona & Partners Attorneys at Law
Das BZW (Bildungs- und Wissenschaftszentrum der Bundesfinanzverwaltung) Köln schloss sich im Wesentlichen der Einreihungsauffassung der von unserer Kanzlei vertretenen Einspruchsführerin an und hat die streitgegenständliche Verschlusskappen aus Stahl zutreffend in die Codenummer 7326 9098 90 0 eingereiht.
TMF Group
When you have employees working abroad, there are a number of important factors to consider.
Katona & Partners Attorneys at Law
Irodánk mind a magyar, mind a német, osztrák és európai adójogot illetően magas szakmai színvonalú, kompetens és időszerű válaszokat ad az ...
Katona & Partners Attorneys at Law
A szóban forgó esetben hatályosan létrejött szerződések alapján kiállított számlák szerinti gazdasági események teljesülése minden kétséget kizáróan megtörtént.
Wolf Theiss
The European Court of Justice (ECJ) found Hungary to be in breach of EU law by applying the reverse charge mechanism retroactively to staff supplies.
Wolf Theiss
The Hungarian Supreme Court ruled on the conditions when the issuance of a fictitious invoice does not trigger value added tax.
Katona & Partners Attorneys at Law
Die international üblichen Doppelbesteuerungsabkommen gelten für die MwSt nicht.
Katona & Partners Attorneys at Law
Ein holländisches Unternehmen verkauft ab einem in Deutschland gelegenen Auslieferungslager Waren an deutsche Großhändler.
Katona & Partners Attorneys at Law
In Anbetracht der fiskalischen Bedeutung der MwSt sind Maßnahmen, die auf die Sicherung des MwSt-Aufkommens gerichtet sind, politisch hoch willkommen.
Wolf Theiss
Based on ECJ case, Hungarian taxpayers may have an opportunity to reclaim value added tax in case of bad debts.
Katona & Partners Attorneys at Law
A szóban forgó esetben hatályosan létrejött szerződések alapján kiállított számlák szerinti gazdasági események teljesülése minden kétséget kizáróan megtörtént.
KCG Partners Law Firm
From January 2019 the VAT exemption threshold for individuals will be increased to HUF 12 million from the current limit of HUF 8 million. During the summer 2018 the Hungarian Parliament...
KCG Partners Law Firm
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
A kormány által október 19-én benyújtott adócsomag egyik legfontosabb eleme a csoportos társaságiadó-alanyiság lehetőségének megteremtése 2019.
KCG Partners Law Firm
The finance ministers of the European Union Member States support the request of the Hungarian Government relating to the tax reduction and simplification for small enterprises.
KCG Partners Law Firm
On 15 January 2019 the Commission has kick-started the debate on reforming decision-making for areas of EU taxation policy
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