European UnionHungary Flashback on ECJ Cases – C-563/12 (BDV Hungary Trading) – Exemption on exportation – 90 days export time limit unacceptable 21 September 2021
European UnionHungary ECJ C-458/21 (CIG Pannónia Életbiztosító) – Questions – Medical exemption for service used by an insurance company? 21 September 2021
European UnionHungary Flashback on ECJ Cases – C-273/11 (Mecsek-Gabona) – No refusal of the exemption from an intra-EU supply on the sole ground that the tax authorities of another Member State have retroactively deleted the customer’s VAT identification number after delivery of the goods 04 September 2021
European UnionHungary Flashback on ECJ Cases – C-654/13 (Delphi Hungary Autóalkatrész Gyártó) – Interest due on amounts of VAT which were not recoverable within a reasonable period 02 September 2021
European UnionHungary Flashback on ECJ Cases – C-28/16 (MVM) – Also VAT deduction limitation for ”active” company that holds participations 29 August 2021
European UnionHungary Flashback on ECJ Cases – C-254/16 (Glencore Grain Hungary) – Breach of EU law by extending the VAT refund period if a fine has been imposed for non-cooperation and refusal to pay default interest 28 August 2021
European UnionHungary Flashback on ECJ cases – C-566/16 (Vámos) – Small entrepreneurs scheme – Obligation to opt for application of the special scheme in reference calendar year 24 August 2021
European UnionHungary Flashback on ECJ Cases – C-564/15 (Farkas) – Undue payment of VAT. Purchaser must be able to adress his application for reimbursement to the tax authority directly in case of insolvency of the seller. 20 August 2021
Hungary Registered office, permanent establishment, branch office, document storage location, place of central administration 16 August 2021
FranceHungaryItalyPortugalSpain Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it …. 11 August 2021
Hungary European Commission proposes to prolong a special measure regarding the person liable for payment of VAT in case of liquidation/insolvency 03 August 2021
Hungary Good news for those who opt for self-billing! Changes to online data reporting obligation for invoicing 03 August 2021
Hungary Real Time Reporting pays off …. €14.2Milllion seized from cross-border VAT frausters in Hungary 08 July 2021
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