Domestic VAT recap statements *

Hungary - February 12 2013
From 1 January 2013, many VAT payers will have to submit a domestic VAT recapitulative statement with their VAT returns. The change could require…

Co-authors: Tamas Feher.

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Hungary: new tax on public utility infrastructures *

Hungary - November 26 2012
From 1 January 2013, there will be a new tax on public utility infrastructures.

Co-authors: Tamas Feher.

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Presumption of good faith for taxpayers *

European Union, Hungary - September 17 2012
The onus is on the tax authority to prove that a taxpayer knew or should have known that another party was involved in tax evasion or fraud, according to two recent ECJ decisions.

Co-authors: Tamas Feher.

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New tax on financial transactions *

Hungary - July 26 2012
A new tax on financial transactions has been introduced , to take effect from 1 January 2013.

Co-authors: Erika Papp .

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New insurance tax *

Hungary - July 12 2012
An insurance tax bill has been adopted by Parliament and will come into force from 1 January 2013, subject to it being signed by the Hungarian president.

Co-authors: Tamas Feher.

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