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The VAT Directive only presents the goal to be achieved. It is up to the Member States to implement these objectives in their national legal system. It must therefore always be checked which special regulations are to be applied in the Member State of the customer. In this newsletter we

Dropshipping, the latest invention of e-commerce, makes online trading extremely easy, as retailers do not have to worry about warehousing and delivery. The advantages, however, are offset by the legal and tax consequences of dropshipping. It is not for nothing that these are the weak points of the business model.

The health product tax – although it does not only affect salty products – has entered the Hungarian public consciousness primarily as the chip tax, as a type of tax that affects foods that are legally labelled as significantly unhealthy or less healthy. For salty foods, the tax applies to

Once again, an English term that has been gaining ground in recent years, so we thought it is worth exploring in more detail. 1.) What is a clean label? In English, it is called “clean labelling”, which originally meant that a product is made up of as few ingredients as

In our previous articles we wrote about the concept of clean labeling, which originally meant that manufacturers bring a cleaner and therefore healthier product to the market by producing a food with only the necessary and sufficient number of ingredients. One such substance is a flavor enhancer, because foods that

In the EU, one of the main purposes of customs duties is to protect EU producers of goods from foreign competition (i.e. goods from non-EU countries) by levying a tax on imported goods (so-called protective duties); such a tax is therefore not levied on goods manufactured in the EU. Customs

The customs tariff number serves to clearly identify goods, it facilitates the application of trade and tax regulations, the compilation of foreign trade statistics and the determination of the applicable customs and tax rates. The customs tariff number is structured in such a way that its digits define the class

Commercial companies: limited liability companies, joint-stock companies, limited liability companies, branches, direct commercial representation of foreign companies. We offer our clients the following legal advisory services for the efficient establishment of companies: Assisting our clients in choosing the most suitable legal form for their company,Drawing up and commenting on all

The widespread use of food supplements, the lack of regulation or differences between countries and the free movement of goods have made it necessary to introduce uniform regulations in the European Union. The European regulation comprises several stages. The first determines which vitamins and minerals may be used. In the