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12 March 2018

All business associations1  are required to initiate their recording to the registry of chamber and to support the public tasks of the chamber pay 5.000,- HUF/year contribution to the competent chamber as per the headquarter of the company

/en-gb/insights/contribution-to-the-chamber-31st-march
15 February 2018

In practice we usually see, that many of our clients account costs related to passenger cars rented abroad, but many times companies are not aware of the related tax consequences.

/en-gb/insights/obligation-to-pay-taxes-for-company-cars
15 February 2018

In a preliminary process, the European Court judged about the services provided by Uber.

/en-gb/insights/sharing-economy-and-taxation
15 February 2018

In the current constantly changing business environment it has become an elementary interest of employers to be able to keep their business secrets in order to remain competitive. The confidentiality obligation of employees (Section 8(1)) defined in the Labour Code (hereinafter LC) is a tool to...

/en-gb/insights/no-competition-agreement-and-its-taxation
15 February 2018

On 1 January 2018 a new governmental decree (‘Decree’) came into force (465/2017. (XII.28.) on the details of the tax administration procedures. The provisions of the Decree have to be used in new as well as in repeated procedures.

/en-gb/insights/new-governmental-decree-on-the-procedure-of-tax-administration
15 January 2018

The Constitutional Court of Hungary made its decision 31/2017. in which it refused that article 7/B and 7/D of the Act XXII of 2014 on Advertisement Tax’s (referred to as ‘Advertisement Tax Rule’) are against an international treaty and the judicial actions in regards this matter on 6th of...

/en-gb/insights/decision-of-the-constitutional-court-of-hungary-regarding-advertisement-tax
15 January 2018

According to the Press Secretariat of Curia, the decision of the Hungarian Curia in the case of Kfv.I.35.760/2016/6. can be the base in procedures against the National Tax and Customs Administration of Hungary (referred to as ‘NAV’). Based on the facts of the above mentioned case, tax difference...

/en-gb/insights/tax-authority-sanctions-after-the-deadline
15 January 2018

According to prescriptions of the new Act on Rules of Taxation (Act CL of 2017) entities registered at the Court of Registry have to report their foreign bank accounts towards NAV (Hungarian tax authority). The report should contain name of the bank, the bank account number and the date of...

/en-gb/insights/reporting-obligation-for-foreign-bank-accounts
15 January 2018

Based on the Hungarian VAT act applicable from the 1st of January 2016 (Act CXXVII of 2007 - on Value Added Tax 153/A.§ (1) a)) the amount of the payable VAT amount in a given tax period can be reduced by the taxable person with the deductible VAT amount created in the previous tax periods...

/en-gb/insights/the-lapse-of-deductible-vat
Displaying 51 - 60 of 158
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