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Disputes concerning European Union funding

Disputes concerning European Union funding

Businesses that have used EU funding are often subject to an irregularity procedure by the authorities and ordered to repay the support. Kálmán & Partners Law Office has in-depth knowledge of the relevant Hungarian and EU legislation and experience in litigation.

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Tax liability on joint foreign accounts of spouses

Tax liability on joint foreign accounts of spouses

The National Tax and Customs Administration (NAV) has started to review the income data from foreign financial institutions affected by the DAC2-CRS reporting. In the process, the first revision covered 2018 taxes. Here, in numerous cases, only one spouse declared...

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Questioning the arm’s length pricing

Questioning the arm’s length pricing

In the case of one of our clients, the tax authorities are using a very unusual and curious method to question the open market value of an intangible asset previously acquired from an affiliate company. Recently, it is not surprising that the tax authorities have been...

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Medicine or not?

Medicine or not?

Our client is a company that manufactures and distributes medical devices containing natural ingredients of various plant origin. The manufacturer has classified the products as Class I according to EU and national regulations. The National Institute of Pharmacy and...

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