EU tax laws are integral part of the Hungarian tax legislation. One cannot avoid analysing EU tax laws when getting into a dispute with the Hungarian tax authorities, reviewing the operation of a business from a taxation point of view, structuring an M&A deal, planning an internal restructuring project, considering the social security liabilities of seconded employees, planning individual savings taxation or making a transaction where regulated or non-regulated funds are involved. EU laws are necessary to be considered in state aid matters (e.g. development tax allowance) as well.
The decisions of Court of Justice of the European Union are essential to be known and considered especially in VAT cases. B&T’s team is well trained in such matters and gained valuable experience in EU law based litigation, representing clients before the CJ of the EU, argued successfully on the basis of EU tax laws before the Hungarian tax authorities and courts and prepared EU law based analyses for various purposes (e.g. comparison of country regulations, review of certain tax provisions whether they are in compliance with EU tax laws, compliance of newly introduced taxes with primary and secondary EU legislation etc.).