Mazars Hungary Tax Newsletter No. 6/2012
Mazars Hungary Tax Newsletter No. 6/2012
As of 1st January 2012, companies dealing with hazardous material are subject to the natural disaster prevention contribution1. In this newsletter, we will summarize the most important regulations concerning the contribution. Basically, two groups of taxpayers are subject to the natural disaster prevention contribution: the 'operators' and 'companies processing, manufacturing, or storing hazardous goods, that do not qualify as 'operator'.