European UnionHungary Flashback on ECJ Cases – Joined Cases C-290/05 (Nádasdi) & C-333/05 (Németh) – Registration duty on motor vehicles – Used motor vehicles – Importation 15 January 2023
European UnionHungary Flashback on ECJ Cases – C-74/08 (PARAT Automotive Cabrio) – No restriction on VAT deduction for goods purchased with a subsidy financed by public funds 07 January 2023
Hungary Hungary Tax Agency Announces Expansion of Construction Services Subject to Domestic Reverse Taxation 24 December 2022
Hungary New two-step identification in the National Tax and Customs’ Online Invoice system 06 December 2022
European UnionHungary ECJ C-512/21 (Aquila Part Prod Com) – Judgment – Denial of input VAT due to fraud, without carrying out checks 01 December 2022
European UnionHungary ECJ C-458/21 (CIG Pannónia Életbiztosító) – Judgment – No Medical exemption for service used by an insurance company 24 November 2022
Hungary The most important VAT changes expected: 5% new residential property extended and fiscalization (electronic receipts) 16 November 2022
European UnionHungary Comments on ECJ C-397/21: Hungarian VAT rules on refund to VAT paid wrongly 14 November 2022
Hungary Hungary Gazettes Amendments on DAC7 Reporting Requirements for Digital Platform Operators 09 November 2022
European UnionHungary ECJ C-537/22 (Global Ink Trade) – Questions – Deduction of VAT in case of a missing additional evidence/fictitious transactions 06 November 2022
Hungary 5% on the sale of new residential property extended to Dec. 31, 2024, with further extension to Dec. 31, 2028, if the building permit was finalized by Dec. 31, 2024 01 November 2022
Hungary Application of a 5% reduced rate of VAT on new housing extended for 2 years (till end 2024) 28 October 2022
Hungary Reconsideration of electronic VAT (reporting) system to machine-to-machine concept 21 October 2022
European UnionHungary ECJ C-397/21 (HUMDA) – Judgment – Refund of wrongly charged VAT by the tax authorities if supplier has gone into liquidation 13 October 2022
European UnionHungary ECJ C-519/22 (MAX7 Design) – Questions – Tax guarantee imposed on a company of which one of its executive officers was a member or executive of another legal person with an outstanding tax debt 12 October 2022
European UnionHungary Preliminary ruling procedure with reference to the late payment interest arising in connection with the delayed VAT refund 06 October 2022