Category - Hungary

European Union Hungary

ECJ C-396/20 (CHEP Equipment Pooling) – Decision – Hungary can not reject Refund of VAT if it has not asked further info before rejection

21 October 2021

European Union Hungary

ECJ C-482/21 (Euler Hermes) – Question – Taxable amount and Insurance of Indemnities

14 October 2021

European Union Hungary

Council Implementing Decision: Extension of derogation granted to Hungary to apply Reverse Charge during insolvency proceedings till Dec 31, 2024

12 October 2021

European Union Hungary

ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy

06 October 2021

Hungary

Real Time Invoice Reporting – Important rollout dates

06 October 2021

Hungary

All you want to know about Real Time Reporting in Hungary

05 October 2021

France Hungary Italy Portugal Spain

Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….

05 October 2021

European Union Hungary

Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person

02 October 2021

Hungary

Real Time Invoice Reporting in Hungary

29 September 2021

Hungary

The OSS System

22 September 2021

European Union Hungary

Flashback on ECJ Cases – C-563/12 (BDV Hungary Trading) – Exemption on exportation – 90 days export time limit unacceptable

21 September 2021

European Union Hungary

ECJ C-458/21 (CIG Pannónia Életbiztosító) – Questions – Medical exemption for service used by an insurance company?

21 September 2021

Hungary

eVAT: introduction of draft VAT returns delayed

10 September 2021

European Union Hungary

Flashback on ECJ Cases – C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods

04 September 2021

European Union Hungary

Flashback on ECJ Cases – C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a reasonable period

02 September 2021

Hungary

Online invoice reporting and self-billing

30 August 2021

European Union Hungary

Flashback on ECJ Cases – C-28/16 (MVM) – Also VAT deduction limitation for ”active” company that holds participations

29 August 2021

European Union Hungary

Flashback on ECJ Cases – C-254/16 (Glencore Grain Hungary) – Breach of EU law by extending the VAT refund period if a fine has been imposed for non-cooperation and refusal to pay default interest

28 August 2021

Hungary

Conditions for VAT recovery on Bad Debts

28 August 2021

European Union Hungary

Flashback on ECJ cases – C-566/16 (Vámos) – Small entrepreneurs scheme – Obligation to opt for application of the special scheme in reference calendar year

24 August 2021

European Union Hungary

ECJ Cases – C-564/15 (Farkas) – VAT Deduction Rights in Reverse Charge Transactions

20 August 2021

Hungary

Registered office, permanent establishment, branch office, document storage location, place of central administration

16 August 2021

France Hungary Italy Portugal Spain

Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….

11 August 2021

Hungary

European Commission proposes to prolong a special measure regarding the person liable for payment of VAT in case of liquidation/insolvency

03 August 2021

Hungary

Good news for those who opt for self-billing! Changes to online data reporting obligation for invoicing

03 August 2021

Hungary

Delayed implementation date, tentative VAT returns prepared by tax authority

29 July 2021

Hungary

All about the EKAER system in Hungary

26 July 2021

Hungary

Construction-related products subject to EKAER notification (COVID-19)

26 July 2021

Hungary

RTIR in Hungary, invoice real-time information reporting

16 July 2021

Hungary

Real Time Reporting pays off …. €14.2Milllion seized from cross-border VAT frausters in Hungary

08 July 2021

Hungary

Grace period for those taxpayers, who do not have Hungarian VAT ID

27 June 2021

Hungary

Database of companies with no public debts

23 June 2021

Hungary

“Green tax” on plastic shopping bags set to increase 1 July 2021

22 June 2021

Category - Hungary

ECJ C-396/20 (CHEP Equipment Pooling) – Decision – Hungary can not reject Refund of VAT if it has not asked further info before rejection

ECJ C-482/21 (Euler Hermes) – Question – Taxable amount and Insurance of Indemnities

Council Implementing Decision: Extension of derogation granted to Hungary to apply Reverse Charge during insolvency proceedings till Dec 31, 2024

ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy

Real Time Invoice Reporting – Important rollout dates

All you want to know about Real Time Reporting in Hungary

Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….

Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person

Real Time Invoice Reporting in Hungary

The OSS System

Flashback on ECJ Cases – C-563/12 (BDV Hungary Trading) – Exemption on exportation – 90 days export time limit unacceptable

ECJ C-458/21 (CIG Pannónia Életbiztosító) – Questions – Medical exemption for service used by an insurance company?

eVAT: introduction of draft VAT returns delayed

Flashback on ECJ Cases – C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods

Flashback on ECJ Cases – C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a reasonable period

Online invoice reporting and self-billing

Flashback on ECJ Cases – C-28/16 (MVM) – Also VAT deduction limitation for ”active” company that holds participations

Flashback on ECJ Cases – C-254/16 (Glencore Grain Hungary) – Breach of EU law by extending the VAT refund period if a fine has been imposed for non-cooperation and refusal to pay default interest

Conditions for VAT recovery on Bad Debts

Flashback on ECJ cases – C-566/16 (Vámos) – Small entrepreneurs scheme – Obligation to opt for application of the special scheme in reference calendar year

ECJ Cases – C-564/15 (Farkas) – VAT Deduction Rights in Reverse Charge Transactions

Registered office, permanent establishment, branch office, document storage location, place of central administration

Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….

European Commission proposes to prolong a special measure regarding the person liable for payment of VAT in case of liquidation/insolvency

Good news for those who opt for self-billing! Changes to online data reporting obligation for invoicing

Delayed implementation date, tentative VAT returns prepared by tax authority

All about the EKAER system in Hungary

Construction-related products subject to EKAER notification (COVID-19)

RTIR in Hungary, invoice real-time information reporting

Real Time Reporting pays off …. €14.2Milllion seized from cross-border VAT frausters in Hungary

Grace period for those taxpayers, who do not have Hungarian VAT ID

Database of companies with no public debts

“Green tax” on plastic shopping bags set to increase 1 July 2021

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