Inflation is a natural element of economic life: what cost 100 units last year may already cost 105 this year. We examined whether inflation has a similar effect on tax rates as well. The results are remarkably diverse. There are taxes that steadily and consistently follow inflation. At the same time, the legal system still contains several “relic” that have remained unchanged for 10, 20 or even 30 years and appear unaffected by the passage of time.

In criminal cases involving a company, it has already been possible to prosecute not only the company’s executives but the company itself. In practice, however, this rarely happened. From 2026, the rules governing criminal proceedings against companies will change fundamentally, and companies are expected to be held accountable more frequently.

In the business world, it is not uncommon for a business partner to fail to pay their overdue debt or to repay a loan. So what legal options are available in such cases? Below, we summarize the most important legal remedies.

It is a common misconception that criminal liability and risks apply only to individuals, and that companies are safe from such proceedings. However, this is far from the truth. Moreover, companies often become subject to reputational damage already at the very beginning of an investigation, suffering irreversible damage – even before the case has truly started.

In the audit practice of the Hungarian Tax and Customs Administration (HTA), the audit of transfer pricing is gaining importance. Moreover, the relevant regulations are becoming more complex with each passing year. As the deadlines for transfer pricing documentation approach, it is worth reviewing what hidden pitfalls should be avoided when preparing documentation and providing data.

As technology advances, it becomes easier and easier to record any conversation. Today, anyone with a smartphone can easily record business meetings - even in secret. There are many reasons for making a secret recording: for some it may be a security measure to avoid disputes, for others it may be an ulterior motive to use it later. But is it legally permissible to make an audio recording in secret? And what are the consequences of using a secretly made audio recording in a civil or criminal case?

According to the opinion released yesterday by the advocate general of the European Court of Justice, the Hungarian regulation that prohibits foreign taxpayers from submitting their documents in the second instance (appeal) procedures in VAT refund cases violates European law. If the final judgment will align with this opinion, it would not only simplify the process for foreign businesses to claim VAT refunds in Hungary but would also open the possibility to reclaim previous VAT payments.