Legal Newsletters 2023

Read the latest legal news by Mazars Tax and Legal Services and its corresponding law firm, Borsy Law Office.

Environmental liability insurance: Who is affected and what is the deadline?

b18986a46f4a-CEE-Tax-Payroll-Newsletter.jpg
The transformation of waste management system is in full swing. The EPR fee has already been implemented, and soon the deposit system will follow. Among all these changes those involved are scrambling to keep up and fear that not all the new developments will receive enough attention. One such minor change is the introduction of mandatory environmental liability insurance, of at least 10 million HUF, which could pose a significant burden for waste-generating companies starting from 1 January 2024.

Read more

In what case is the appointment of a consumer protection officer mandatory?

b18986a46f4a-CEE-Tax-Payroll-Newsletter.jpg
In this article, we will examine an obligation that is not new, but is all the more important, because heavy fines, even on the scale of a million euros, may be imposed of businesses for non-compliance.

Read more

On 13 June 2023 , Parliament adopted Act L of 2023 on the Employment of Guest Workers in Hungary

b18986a46f4a-CEE-Tax-Payroll-Newsletter.jpg
The Act precisely defines the term “guest workers” as nationals of countries that are not neighbouring Hungary and are located outside the European Economic Area, as well as third-country nationals who arrive in Hungary for the purpose of working and who are employed in Hungary by employers satisfying the conditions, and in an employment relationship, as defined by the law. The rules applicable to third-country nationals will be laid down in a decree issued by the Minister responsible for employment in Hungary, taking into account the prior opinion of the Defence Council.

Read more

The application of the “Whistleblowers Act"

b18986a46f4a-CEE-Tax-Payroll-Newsletter.jpg
Who is subject to the Whistleblowers Act" adopted by Parliament on 23 May 2023?

Read more

What is a whistleblowing system?

b18986a46f4a-CEE-Tax-Payroll-Newsletter.jpg
Under the provisions of Directive 2019/1937 (23 October 2019) on the protection of persons who report breaches of Union law, Member State legislators had until 17 December 2021 to transpose the whistleblowing system into national law. At the time of the publication of this, the transposition of the Directive in Hungary can only be examined on the basis of Bill no. T/3089 of 28 February 2023 on “Complaints, whistleblowing and rules relating to the reporting of breaches,” which has been adopted but is still to be promulgated.

Read more