61 and counting

Hungarian businesses have long been suffering from a multitude of administrative requirements. Many of these are connected to taxation and are caused, at least to some extent, by the sheer number of taxes that Hungarian businesses (and individuals) must face. In order to see more clearly, Jalsovszky Law Firm had tried the impossible: to make a list of all of Hungary’s taxes and their key features. The list includes 61 taxes and they offer plenty of observations. We share some of them below.

In order to make such a list, one must first ask the seemingly obvious question: what is a tax? Are all payment obligations taxes? We think not.

Firstly, there are payment obligations which entitle the payer to a service or other benefits – these are not taxes. So, a procedural fee is not a tax. Nor are road tolls and the like. Likewise, classic social security contributions are not taxes because they are usually capped. In theory, you pay only as much as you receive in return (it turns out, however, that Hungary does not really have any of those anymore). Finally, fines, penalties and other sanctions also cannot be considered taxes (even though taxpayers may often perceive every kind of tax as a penalty).

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Jeffrey Snow to Lead Panel at 2015 HNBA National Conference

Jeffrey L. Snow, Partner, will moderate a panel entitled “Around the World of IP in 80 Minutes” at the 2015 HNBA Annual Convention in Boston, Massachusetts, during the first week of September 2015.  Benjamin Y. Han, Associate, will be a panelist.

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Robert T. Maldonado to be Sworn in as 2015-2016 HNBA National President

Robert T. Maldonado will be sworn in as National President of the Hispanic National Bar Association (HNBA) during the 40th HNBA Annual Convention in Boston, Massachusetts.  Prior to assuming this role, Mr. Maldonado served as National President-Elect of the HNBA, President of HNBA’s New York Region, and as National Chair of the HNBA’s LGBT Section.

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Gadens Announces First Electronic Property Contract Exchange in Australia

Gadens’ National Head of Property, Steve Healy, today announced the launch of our new electronic property contract exchange system.

Mr Healy said the e-exchange system, which removes the need for traditional paper-based land contracts, will revolutionise the way in which purchasers and vendors exchange contracts as part of property purchases.

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The new Fit for Work service – fit for purpose itself?

The effect of employee absences on employers in Scotland is significant. In 2011/12, approximately 1.7 million working days were lost in Scotland. In 2013, PwC published research indicating that UK employers face an employee absence bill of almost £29bn each year. Around 90% of this loss stems from sickness absence.

There is therefore a vicious circle at play in respect of employee absences. While it would be impossible for an employer to have no staff absences, it is important to minimise such absences as much as possible and ensure that employees return to work as soon as soon as reasonably practicable. It is this ethos which drives the government’s Fit for Work Scotland service. 

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Mineral title attorneys Christopher W. Capcara and Jason M. Klein join McDonald Hopkins

CLEVELAND (August 31, 2015) – Christopher W. Capcara and Jason M. Klein have joined the Business Department at McDonald Hopkins LLC, a business advisory and advocacy law firm. Based in the firm’s Cleveland office, Capcara and Klein will help clients navigate the highly complex area of surface and mineral title law, which requires a sophisticated understanding of numerous regulations and processes.

Capcara and Klein are part of the Energy and Natural Resource Practice, a team of 25 attorneys who work with public utilities, the oil and gas industry, energy developers, industrial companies and suppliers, and renewable energy companies. “We are delighted to have Chris Capcara and Jason Klein join our firm,” said Mike Wise, co-chair of the firm’s Energy and Natural Resource Practice. “Mineral title services are critical to the success of so many projects and Chris and Jason have the depth of knowledge that is needed.” 

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Indtrædelse i garanti

Ny Højesteretsdom tillader tredjemand at indtræde i en entreprenørs garanti.

I dommen af 12. august 2015 udtalte Højesteret, at det måtte have fremstået som en nærliggende mulighed for et forsikringsselskab, at en garanti for en totalentreprenørs forpligtelser kunne påberåbes af senere erhververe af byggeriet – uanset at der ikke var sket transport af garantien.

Dommen må antages at få betydning for fremtidige garantier i entrepriseforhold. 

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Hvornår er et udlån en gældsforpligtelse?

Ifølge sag fra Skatterådet skal man kunne dokumentere, at der ligger en forpligtelse til tilbagebetaling.

I skattelovgivningen findes der ikke nogen præcis definition på, hvornår noget er gæld. Definitionen af, hvornår et udlån foreligger, skal derfor søges i anden lovgivning.

Hvis man gennemgår øvrig lovgivning, kan man givetvis sammenfatte en definition af gæld derhen, at der er tale om en fordring fra en kreditor mod en debitor, stiftet ved erlæggelse af et pengebeløb fra kreditor til debitor og bestående af en gyldig realretlig forpligtelse for debitor til både objektivt og subjektivt at tilbagebetale et beløb til kreditor. Pligten er ofte kendetegnet ved, at der er pligt til at betale renter. 

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HRSA Issues Proposed “Omnibus Guidance”

The Health Resources and Services Administration (“HRSA”) issued a notice proposing guidance under the 340B Drug Pricing Program.  The proposed Omnibus Guidance was issued in pre-publication format and is available online at  The notice is scheduled to be published in the Federal Register on August 28, 2015 and will be available at

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McDonald Hopkins Government Strategies Advisory: This Week in Washington — August 28, 2015

Editors Note: With Congress out of session for the August recess, we present an abbreviated “This Week in Washington.” 

Senate to take aim at medical device tax

There is bipartisan support for repeal of the medical device tax. Although the House passed its repeal bill in June, hurdles still remain to get the bill across the finish line in the Senate.

When Congress returns in September it appears that the Senate will finally take a stab at it, but it is unclear exactly when a bill will move, with aides saying only that it will happen “before the end of the year.”

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