In this article, we would like to explain how corporate tax group members should account for corporate tax liability in a group corporate taxpayer. As the legal entity of a group corporate taxpayer is known to have been introduced as of January 1, 2019, it may be important to consider the following when calculating the current corporate tax liability.
First of all, it is important to emphasize... »
Hírek
March 22, 2020
In Hungary the Government declared an emergency situation, meaning that all indoor gatherings of more than 100 people and outdoor mass gatherings of more than 500 people should be cancelled, furthermore all schools are closed and all shops caffe's and restaurants will have to be closed at 3pm food stores, chemists and pharmacies are the only exceptions. Due to the coronavirus... »
March 19, 2020
With the health emergency all over the world, an unknown period has begun in our life where we all have great responsibility and in respect of which our law firm has got no tried-and-tested scenario either. As lawyers, for safety reasons, we can work remotely, while, adjusting to our clients’ need, we strive to operate our infrastructure flexibly and to perform our tasks in necessary external... »
March 10, 2020
In future a company can decide the precise date of issuing capital, so it should be booked with predecided date not with the Court registration date. It can also happen that registration will be done with a predecided future date.
Quality control at Ecovis Audit
In January of 2020 Ecovis headquarter performed quality control procedure at Ecovis Audit Hungary the 3rd time. During this qualty... »
February 28, 2020
A corporate email account that may be used for private correspondence raises various privacy issues for all of us.
The problem under the GDPR may not be resolved by only saying that employers own and freely dispose of business email addresses. If an employer grants permission also for private use, employees may have a legitimate reason to object to arbitrary access. And the fine can be... »
January 28, 2020
Who hasn’t had a dispute with his neighbor yet?
Owning a real property means both rights and obligations; together they are called neighbor rights by the law. These are quite accurate guidance for living peacefully side by side and for the early settlement of disputes.
In many cases, regulations applicable to both vertical and horizontal dimensions respond to very banal, everyday incidents, so... »