Mazars Hungary Tax Newsletter No. 8/2012
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Mazars Hungary Tax Newsletter No. 8/2012
In this newsletter you can read about how to decrease your tax base by the amount of local business tax
The Supreme Court ruled against the standpoint of the tax authority in connection with the retrospective applicability of the definition of the net tax shortage. In this manner, the Court took the side of those taxpayers who decreased their 2006 corporate income tax base despite the fact that the concept of net tax shortage was taken into the Act on the Rules of Taxation only in November 2007.
