Attorney-at-law, Head of Customs, Excise and Waste Management (EPR fee) Advisory Services
István Falcsik joined RSM Hungary in 2016, as the head of customs, excise and waste management (EPR fee) advisory services. He obtained half of his more than 20 years of professional experience in public administration and the other half in the business sector.
Between 2012 and 2016 he was in charge of a group of special indirect taxes (customs, excise, environmental product tax, energy tax, public health product tax (NETA)) at a Big4 firm. He has a great deal of experience in advisory services on customs and excise duties, in the management of customs and excise follow up audits and in consultations with administrative authorities. As an attorney-at-law, he provides legal representation services in a number of major administrative lawsuits concerning taxes and customs. Prior to practicing as an attorney-at-law, he worked in various fields of the customs and finance guard for years, then became the head of the customs, investigation agency focusing on the investigation of financial and economic crimes. He is a prominent member of professional organisations of companies providing customs and excise services, he has presented at technical conferences and regularly comments on changes in the legal regulations on customs and excise.
In addition to the tax advisory services, as an attorney-at-law with experience in the criminal law, he has practiced in the criminal law for businesses and has been providing advisory services and legal representation services concerning the liability of executive officers in business.
In 2024, numerous companies in Hungary are required to make a CBAM declaration, based on a European Union regulation* adopted in 2023, regulating a mechanism to offset the carbon intensity of imported goods. There are still many unanswered questions regarding the obligation known as the carbon duty. Yet, CBAM will be a new, long-standing, and challenging obligation.
Read moreHungarian Companies have barely recovered from the first ordeal of Extended Producer Responsibility (EPR) obligations, and now they are confronted with the next challenge affecting waste management, the new mandatory Deposit Return System (DRS). Although the DRS is expected to impact fewer operators, it could pose a much greater challenge than the EPR. The official launch of the mandatory deposit return system is on January 1, 2024, with the obligation for distributors of affected products to register by November 15, 2023.
Read moreOn 2 June 2023, the Extended Producer Responsibility (EPR fee) rates were published in Hungary. As expected, the EPR fees payable by companies are significantly higher than the previously established environmental product charges for the same and similar product streams.
Read moreThe extended producer responsibility (EPR) scheme, which is to be launched in July 2023, will bring greater changes to entities\' lives than many people expect today, but at the same time with the deadline approaching there is less time to prepare. While there are still many unclear issues, it is certain that the new EPR will place a significant additional administrative burden on a lot of companies subject to the fee, as the obligation to pay the environmental product charge will not be abolished.
Read moreIn line with EU waste management directives, Hungarian waste management rules are expected to change significantly from July 2023. In addition to the environmental product charge, companies will have to get familiar with a new term, as the extended producer responsibility will affect a wide range of businesses. All companies concerned should prepare in good time for the radical changes in the waste management system.
Read moreIn her last speech on the termination of the EU membership of the United Kingdom, Prime Minister Theresa May said she envisaged full departure from the EU and did not intend to keep certain elements of EU membership. „We do not seek to adopt a model already enjoyed by other countries. We do not seek to hold on to bits of membership as we leave.”
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