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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Labor Law Developments That Will Shake Technology, Media and Telecommunications Employers

Several recent National Labor Relations Board (“NLRB” or the “Board”) decisions are likely to give further momentum to ongoing union organizing efforts targeting employers in the technology, media and telecommunications  industry.  Organized labor has already demonstrated that it is interested in actively expanding in this area, both among white collar employees and ancillary workers

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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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Back to school – Keyword advertising 101

In the 21st century, when advertising is frequently conducted via the Internet, the use of keyword advertising has become an increasingly contentious point of trade-mark law.

In short, keyword advertising is a form of online advertising in which a business selects words or phrases (the “keywords”) that trigger its advertisements to appear when the user of a search engine performs a search using those keywords.  The advertisements typically appear alongside the organic search results produced by the search engine. 

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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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Ohio Supreme Court eradicates no-injury class actions

On Aug. 27, 2015, the Ohio Supreme Court established in Felix v. Ganley Chevrolet, Inc., Slip Opinion No. 2015-Ohio-3430 that all members of a plaintiff class alleging violations of the Ohio Consumer Sales Practices Act (OCSPA) must have suffered injury as a result of the conduct challenged in a suit under the act. In so ruling, the court made clear that:

  1. Ohio’s class action rules and consumer protection statutes do not permit “windfall awards” to parties who were not actually injured by a business’s allegedly improper commercial practices.
  2. “No-injury” consumer class actions will not be allowed in Ohio.

This decision is particularly important to companies (and their management and boards) that provide consumer services and hold consumer information – including manufacturers, distributors, and/or retailers of consumer goods and/or providers of consumer services (banking, insurance, credit, utilities, etc.). At least in Ohio, class actions now cannot be based on allegations akin to “We bought a product, other people had a problem with it, and we want our money back, even though it worked fine for us.”

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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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