EU direct taxation / Közvetlen Adók

Erdős, G., Czoboly, G.: New legislative tool for introducing EU-wide windfall taxes, European Taxation, 2023 (Volume 63), No. 1

On 30 September 2022 the European Council agreed on a new regulation implementing emergency measures with the aim to mitigate high energy prices and the risk of supply shortages in Europe by introducing new funding means. The regulation is unique because it introduces sectoral, temporary tax measures (without actually calling them taxes) on “extra-profits” in the form of a Council regulation agreed by Energy Misters without the requirement of unanimous support of the member states. To make the situation more complex, during the summer some countries – including Hungary – have already introduced national windfall taxes, which may be maintained if they are considered comparable to the new EU solidarity contribution. The article examines the operation and legal compatibility of the new EU windfall tax-measures, comparing them with the already existing Hungarian windfall taxes and making comments on the possible scenarios on the way forward.

Erdős, G: Tőkekivonási adó és a transzferárazás (The interaction of exit tax and transfer pricing), Miskolci Jogi Szemle, 16(5), (2021)

The article investigates the relationship between tax base amendments necessary due to either exit tax or transfer pricing rules. The main research question is whether there is any overlap between the transactions covered by exit tax or transfer pricing rules and, if affirmative, which rule has priority. The applicability of OECD recommendations, and their place in respect of EU legislation is also analyzed. In the article Hungary is used as an example of the introduction of the EU exit tax rules and their interaction with transfer pricing in the domestic legislation.

Dr. Őry Tamás, Dr. Erdős Gabriella, Dr. Váradi Adrienn: Az Európai Unió adójoga (European Union Tax Law), Wolters Kluwer Hungary, Budapest, 2021 ISBN 9789632959801

Abstract: A magyar uniós tagság alapvetően határozza meg a magyar adójogi rendszer alakításának irányait. A kötet a hazai szakmai könyvpiacon egyedülálló módon az Európai Unió adóharmonizációs tevékenységének rendszerezett feldolgozását adja. Ennek során bemutatja az adóharmonizáció alapvető kérdéseit, az uniós adójog jellemzőit, az adóharmonizáció fontosabb intézményeit és az adóharmonizáció alapszerződésekben szereplő keretszabályait. Részletesen ismerteti a forgalmi és jövedéki adóztatás, a közvetlen adók és az uniós adóügyi együttműködés jogszabályi kereteit. A kiadvány különös hangsúlyt helyez az Európai Bíróság adójogi gyakorlatának és a magyar adórendszert érintő harmonizációs kötelezettségek bemutatására.

Abstract: The EU membership substantially affects the directions of the development of the Hungarian tax system.  The book gives a systematic analysis of the EU tax law, its principles, characteristics, and institutions. It covers both the positive law and case law developed in the area of direct taxes, value added tax, excise tax, and administrative cooperation with a special emphasis of the compliance of the Hungarian tax system and the case law related thereto.

Erdős, G: 2019 – az adókikerülés elleni közös európai fellépés éve (2019 – The year of joint efforts against aggressive tax planning) in: A gazdasági jog és az adójog aktuális kérdései 2020-ban (tanulmánykötet, szerk. Bodzás,. B) Corvinus Egyetem, Budapest, (2020), 126-149. ISBN 978-963-503-845-9

Abstract: Hungary carried out most of the EU ATAD implementation in 2019. The article analyses the general concepts and the specific new rules in a broader context of tax avoidance, aggressive tax planning and the taxpayer’s right to pay the proper amount of tax.  Hungary applies a number of general anti-avoidance principles, the most important ones being the improper use of law, substance over form, prohibition of multiple deductions under the same title, sound business reason, and acting in good faith. Many of those principles were derived from civil law, but developed their tax-specific content. The article compares the similar civil law and tax GAAR and analyses their main characteristics. As to the specific ATAD rules, the article focuses on the options Hungary made when introducing interest limitation, CFC, exit tax, and hybrid arrangement rules.

Erdős, G: Kinek és mikor kell adatot szolgáltatnia az adóstruktúrákról (Who has to Provide Information on Tax Structures) SZAKma 2020/4 (2020), 2-4 p

Abstract: The brief paper summarizes the most important rules of DAC 6 and its Hungarian implementation. It also highlights the new compliance obligations of tax advisors and other participants in international tax structuring

Erdős, G.: A társaságok letelepedési szabadsága és a magyar adójog  (Freedom of Establishment and the Hungarian Tax Law) Európai Jog 16 (3) (2016), 11-22. ISSN 1587-2769

Abstract: The paper gives a detailed analysis of the relationship between the establishment of freedom and the transfer of legal seat of a legal entity. Different legal systems and branches of law define ‘legal seat’ in different ways. The EU relies on the national definitions without elucidating whether those are of international private law, corporate law or tax law. In fact, the definitions were so confusing that Ireland suggested the re-opening of the oral phase in the Cartesio case (C-210/06). The paper examines different legal seat concepts and some basic questions regarding the domicile and the residence of legal persons, as well, as the potential tax consequences of the transfer of legal seat between countries using different criteria for domicile and residence.

Erdős, G.: The EU Accession of Hungary, in The EU accession States Tax Memo  (Eds. Vegh, P.G., Kesti, E., Nettinga, M.) International Bureau of Fiscal Documentation, Amsterdam (2004), 179 – 194. ISBN 90-76078-68-8

Abstract: Hungary’ s preparation for the European economic integration is based on the Associated Membership Treaty (AMT) signed between Hungary and the member states in 1991. As a part of the harmonization procedure all the existing domestic tax laws have been mapped, reviewed and the areas of necessary changes have been determined. The final EU report stated that the Hungarian tax system was overall ready for the accession although further efforts should be made in the area of the development of a computer aided information system, the increase of the capacity of the tax authorities in order to be able to efficiently cooperate with the fellow-tax authorities, provide the joint information system with data and be able to use the data provided by that system. The paper summarizes the most important changes made in order to ensure full EU compatibility of the Hungarian tax system.

Földes, B.; Erdős, G.; and Őry, T.:Az Európai Unió adójoga (EU Tax Law), Wolters Kluwer, Budapest, (2013), 289-468. ISBN 978-963-295- 30-45 (Table of content of Direct Tax chapter)

Abstract: The book gives a comprehensive summary of the EU tax legislation with specific references to case law, and the Hungarian implementation of the EU rules.