Dr Hancz Patrik The late payment fee and the default interest Today, we will talk about the conditions under which a taxpayer must pay a late payment fee; as well as when the tax authority must pay default interest. You have read it right; it means that there ar... Tax Útmutató Aug 29, 2022
Dr Hancz Patrik Corporate tax? In addition to forints, you can also pay in euros and dollars The government decree was published on August 9, 2022, according to which companies can pay corporate tax in both euros and US dollars. The payment obligation under the applicable tax law must be fulf... Tax Útmutató Aug 15, 2022
Dr Hancz Patrik Have you sold and bought cryptocurrency? These are worth paying attention to For a long time, the legislator did not know what to do with this rapidly developing phenomenon, however, as of January 2022, the related tax issues were clarified. Cryptocurrencies (e.g., bitcoin, et... Tax Útmutató Jul 7, 2022
Dr Hancz Patrik Requiem for the controlled foreign companies – The European Anti-Tax Avoidance Directive, Part 1 In the following, we are going to discuss the international provisions applicable to controlled foreign companies, in particular the so-called ATAD (Anti-Tax Avoidance Directive), which is about: layi... Jogszabályváltozás Tax Jun 23, 2022
Dr Hancz Patrik The advertising tax is coming (again) First, it is important to point out that the advertising tax has not actually been abolished earlier, the tax rate has been reduced to 0% of the tax base from 1 July 2019 to 31 December 2022. This tem... Tax Útmutató Jun 9, 2022
Dr Hancz Patrik Restrictions or extra-profit tax? The company car tax has almost doubled On Saturday, June 4, a government decree on the extra-profit tax was published in the Hungarian Gazette, which aims to restore the balance of the budget. We find not just new taxes in the government d... Tax Útmutató Jun 7, 2022