European UnionHungary Comments on ECJ C-289/22: A preliminary ruling regarding the Hungarian VAT deduction rules 01 March 2023
Hungary Periodic Return ÁFA BEVALLÁS 2365A – Control List – 2365M – 2023 forms version published 28 February 2023
European UnionHungary ECJ C-482/21 (Euler Hermes) – Judgment – Insurance company is seen as 3rd party payment as consideration for the original supply 09 February 2023
European UnionHungary ECJ C-615/21 (Napfeny Toll) – AG Opinion – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT 03 February 2023
Hungary How long do you have to register with the Hungarian NTCA as a digital platform operator, and how do you do it? 20 January 2023
European UnionHungary ECJ C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion 18 January 2023
Hungary New obligations for digital platform operators in Hungary have been published 17 January 2023
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