BEPS 7 Action - Preventing the artificial avoidance of permanent establishment status
In the end of last year, Action 7 addressed preventing the artificial avoidance of PE status.
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In the end of last year, Action 7 addressed preventing the artificial avoidance of PE status.
Read moreFrom 2014 businesses issuing invoices from their Hungarian VAT number are required to inform the authorities about the invoicing software they use.
Read moreAs you may know that the Hungarian Government recently submitted new draft legislation to the parliament.
Read moreIf accepted by the parliament, the amendment would change the VAT Act in a number of ways:
Read moreCase C‑44/11 of Deutsche Bank AG Facts German-registered company Deutsche Bank AG supplied services relating to the management of security-based assets (portfolio management) to investors.
Read moreCase C‑276/09 of Everything Everywhere Ltd. Facts UK-seated telecommunication company Everything Everywhere provides mobile telephone services.
Read moreCase C‑117/11 of Purple Parking Ltd. Facts The UK-registered companies Purple Parking Ltd. and Airparks Services Ltd. provided “off-airport” parking and “off-airport park-and-ride” services.
Read moreRLRE Tellmer Property sro („Tellmer”) case (Case C-572/07) Facts Tellmer, which is headquartered in the Czech Republic, is the owner of rented apartment blocks.
Read moreTalacre Beach Caravan Sales Ltd. („Talacre”) case (Case C-251/05) Facts Talacre, which is headquartered in the United Kingdom, sold fitted caravans.
Read moreLevob case (Case C-41/04) Facts Levob Verzekeringen BV („Levob”),which is headquartered in the Netherlands, operates an insurance business.
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