European UnionHungary ECJ C-188/21 (Megatherm-Csillaghegy) – Question – Right to deduct VAT when the tax authorities revoke the Tax Number 14 June 2021
Hungary Hungarian tax administration will prepare draft VAT returns for Hungarian taxpayers from 1 July 2021 02 June 2021
Hungary Draft law: Implementation DAC 7 as of Jan 1, 2024, reprocity with the UK on VAT refunds 27 May 2021
Hungary Proposed spring tax law amendments: Reporting by payment service providers, E-Commerce, Bad debts 22 May 2021
European UnionHungaryPoland CJEU rules that Hungarian and Polish progressive taxes on turnover do not violate EU State aid rules 21 May 2021
European UnionHungary Flashback on ECJ Cases C-324/11 (Tóth) – Right to deduct VAT if the business operator’s licence of the issuer of the invoice had been withdrawn 16 May 2021
Hungary Real-time invoice data reporting obligation grace period for self-billing announced 01 May 2021
Hungary New residential property: tax refund support now available – Useful information on 5% VAT for residential property 21 April 2021
European UnionHungary Flashback on ECJ Cases C-80/11 (Mahagében) & C-142/11 (Dávid) – Responsibility of tax authorities to carry out the necessary inspections of businesses in order to detect VAT fraud 04 April 2021
Hungary One-stop shop systems in international e-commerce – Rules to change significantly from 1 July 02 April 2021
Hungary How e-invoicing changes SMEs’ life in Hungary and what banks have to do with it 01 April 2021
Hungary Scope of application of VAT reverse charge mechanism for supplies of staff reduced 28 March 2021
Hungary VAT reverse-charge for employee leasing services limited to construction projects 18 March 2021
European UnionHungary Flashback on ECJ Cases – C-404/16 (Lombard Ingatlan Lízing) – Reduction of the taxable amount if a lease agreement is definitively terminated due to non-payment of the fees 17 March 2021
European UnionHungary ECJ C-507/20 (FGSZ) – Order (Judgment) – Starting Date of Limitation Period for Adjustment of Taxable Amount in Case of Bad Debt 17 March 2021
European UnionHungaryPoland ECJ decides Hungarian Advertisement Tax and Polish Retail Sector Tax compatible with EU State Aid Rules 16 March 2021