Tax Newsletters 2014

You can read here the latest issues of Mazars Hungary's Tax Newsletters. In these newsletters we would like to inform our clients and prospective partners about the current modifications or changes in tax.

Tax News 2014/10- New regulations on transactions

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New regulations on transactions performed in the frame of periodic settlement is expected to postpone- effective only as of 2015!

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Tax Newsletter 2014/9- Tax allowances

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Tax allowances on support provided to filmmakers and performing arts organisations. This summary provides an overview of the corporate income tax saving opportunities achievable by supporting filmmakers and performing arts organisations.

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Tax News 2014/8- Tax allowance of team sports

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This summary gives an overview of the corporate income tax saving opportunities achievable by supporting popular team sports such as football, handball, basketball, water polo and ice hockey.

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Tax News 2014/7- Transfer Pricing Documentations

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31 May 2014, the deadline for submitting corporate income tax declarations is approaching; and, at the same time, the preparation of the transfer pricing documentations is also due.

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Tax News 6-Control guidelines of the NTCA for 2014

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On February 18th, the National Tax and Customs Administration (NAV) announced the focal points of tax control carried out by the Administration in 2014.

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Tax News 2014/5- Financial lease contracts

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The new Civil Code effective as of 15 March 2014 contains such a regulation which was not highlighted at all, although it has a substantial influence on thousands of taxpayers’ accounting practice.

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Tax News 2014/4- End of agressive tax planning

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As we presented in our earlier newsletter, OECD published its two-year Action Plan („BEPS Action Plan”) in July 2013 with the aim to prevent aggressive tax planning.

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Tax Newsletter 2014/3- Product charge

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The tax package approved at the end of last year, introduced several changes related to the Act LXXXV of 2011 on environmental protection product charge.

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Tax Newsletter 2014/2- Changes in transfer tax

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The tax law amendments approved at the end of the last year include numerous substantial changes in respect of the Act XCIII of 1990 on Duties as of January 1, 2014.

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Tax Newsletter 2014/1- Judgement against VAT laws

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EUROPEAN COURT OF JUSTICE JUDGEMENT AGAINST THE HUNGARIAN VAT REGULATIONS. This is the theme of the first tax newsletter of Mazars in Hungary in 2014.

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