European UnionHungary ECJ C-615/21 (Napfeny Toll) – Questions – Unreasonably long duration of the tax procedure for assessing the substantive conditions of the right to deduct VAT 17 December 2021
Hungary Link to the website of the tax authories on ”Online Invoice System interface” 10 December 2021
Hungary European Commission Closes Infringement Procedure Against Hungary Regarding EKAER System 08 December 2021
Hungary Proposal repeals the provisions relating to the tax authority offering draft VAT returns 08 December 2021
European UnionHungary Proposal for Council Implementing Decision: Hungary to continue applying increased exemption threshold to small businesses 06 December 2021
Hungary Parliament to reduce VAT rates on Specific Food Products effective 1 January 2022 27 November 2021
European UnionHungary ECJ C-334/20 (Amper Metal Kft.) – Judgment – Excessive advertising costs allow for Input VAT deduction 25 November 2021
Hungary Hungary Parliament Considers Bill to Reduce VAT Rates on Specific Food Products 19 November 2021
BrazilHungaryItalyWorld Real-time reporting models compared (Brazil, Hungary, Italy) 15 November 2021
European UnionHungary Flashback on ECJ Cases – C-446/15 (Signum Alfa Sped) – Right to deduct VAT even if the issuer of those invoices could not have been the actual supplier of those services 13 November 2021
European UnionHungary ECJ C-512/21 (Aquila Part Prod Com) – Questions – Denial of input VAT due to fraud, without carrying out checks 06 November 2021
Hungary Pre-filled VAT returns: eVAT– What does the new draft eVAT return mean for taxpayers? 04 November 2021
European UnionHungary Flashback on ECJ Cases – C-263/15 (Lajvér) – Operation of agricultural engineering works is an economic activity 30 October 2021
European UnionHungary Hungary: CJEU judgement allows pharmaceutical companies to decrease VAT base by self-revision 27 October 2021
European UnionHungary 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 UnionHungary ECJ C-482/21 (Euler Hermes) – Question – Taxable amount and Insurance of Indemnities 14 October 2021
European UnionHungary Council Implementing Decision: Extension of derogation granted to Hungary to apply Reverse Charge during insolvency proceedings till Dec 31, 2024 12 October 2021
European UnionHungary ECJ C-717/19 (Boehringer Ingelheim) – Judgment – Reduction of the taxable amount even if not established on a commercial policy 06 October 2021
FranceHungaryItalyPortugalSpain Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it …. 05 October 2021
European UnionHungary Flashback on ECJ Cases – C-424/14 (Balogh) – Obligation to declare the start of an activity as a taxable person 02 October 2021