European UnionHungary ECJ C-596/20 (DuoDecad) – Judgment – ECJ has no jurisdiction to answer the questions referred for a preliminary ruling 16 June 2022
European UnionHungary ECJ C-188/21 (Megatherm-Csillaghegy) – Order – Right to deduct VAT even when the tax authorities revoke the VAT Number 15 June 2022
European UnionHungary Flashback on ECJ Cases – C-283/06 & C-312/06 (KÖGÁZ and Others) – EU Directive allows the enforcement of a tax levy with characteristics such as those of a local business tax 27 May 2022
European UnionHungary Flashback on ECJ Cases – C-191/12 (Alakor Gabonatermelő és Forgalmazó) – Principle of repayment of taxes in breach of the rules of EU law does not preclude that State from refusing to repay part of the VAT 19 May 2022
European UnionHungary Flashback on ECJ Cases – C-208/15 (Stock ’94) – Supply of goods and a grant of a loan constitutes a single transaction 26 April 2022
European UnionHungary Flashback on ECJ Cases – C-444/12 (Hardimpex) – Deduction of VAT even if earlier transaction in the chain of supply was irregular 19 April 2022
Hungary VAT changes from 2022: Pre-filled VAT return repealed, extension of reverse-charge, …. 29 March 2022
European UnionHungary ECJ – Principles of EU Law: Hungarian court must disapply a regulation that conflicts with EU law 11 March 2022
European UnionHungary ECJ Case No. C-596/20 (DuoDecad Kft.): VAT is levied from the party that agreed to pay for services regardless of its relationship with a third party 10 March 2022
European UnionHungaryPoland ECJ (NOT VAT) C-156/21 & C-157/21 (Hungary & Poland vs Parliament & Council) – Principles, objectives and tasks of the Treaties 16 February 2022
European UnionHungary ECJ C-596/20 (DuoDecad) – AG Opinion – Place of supply of e-commerce support services 10 February 2022
European UnionHungary ECJ C-583/20 (EuroChem Agro Hungary) – Order – Limitations to member states’ freedom to impose penalties 09 February 2022
European UnionHungary Flashback on ECJ Cases – C-97/14 (SMK) – Place of services for remote control manufacturing is where service is performed 04 January 2022
BrazilHungaryItalyWorld Real-time reporting models compared (Brazil, Hungary, Italy) 27 December 2021
Hungary Hungary has taken steps for the introduction of Standard Audit File (SAF-T) to be done in 2022 17 December 2021