Tax procedures and tax lawsuits - Are you prepared for the NAV audit?

What can EY do for your company?

In Hungary, court decisions shape the interpretation of tax regulations almost daily, and thus the role of case law has also increased in value. Therefore, from the beginning of the tax administration procedure, we work together with our tax audit colleagues, taking into account both procedural and substantive legal aspects, thereby ensuring your legal enforcement and its effectiveness. Our group specializing in tax litigation consists of lawyers, tax experts and former tax authority specialists who  specialize in representation before tax authorities and courts.

• Assistance in conducting client-side tax audits and answering questions
• Representation of clients in tax matters before the court and in administrative proceedings
• Consulting in the development of tax litigation strategies
• We provide effective representation during tax audits  and provide tax advisory and legal representation, all in one person
• Full support of tax audit procedures, advice on handling tax documents and evidence

Full support - even before the tax audit:

• If you already know your risky areas, we will help you with the related practices of the tax authorities and how to reduce potential risks. If not yet, we can help you identify such areas with our tax audit and tax litigation practice.
• If necessary, we collect the arguments and evidence in advance, which you can use to support your claim during a tax audit. In this way, we can effectively reduce the risks, costs and time required of subsequent disputes. 
• During the appeal and claim, it is only possible to refer to new facts and circumstances and submit evidence to a limited extent. Therefore, if a dispute is inevitable, we work to ensure that our clients are aware of how they can succeed in a court case at the very beginning of the tax audit. 
• We monitor the case law of the EU court on a daily basis. We help our clients with proactive ideas on how to turn each case to their advantage.
• If the tax authority has established a tax deficiency, we will use all means to successfully close the dispute as soon as possible - but if necessary, we will even go to the Court of Justice of the European Union.

Outstanding sectoral experience:

• We have comprehensive expertise in practically every industry. 
• In recent years, we have focused a lot on the following areas: high-value VAT refunds, VAT refunds involving foreigners, management of conferences, disputes related to payer classification, vamp lawsuits, disputes related to due diligence, disputes related to transfer pricing, proper exercise of rights and classification according to content, disputes concerning international taxation .