Balint Apathy
Associate
Balint Apathy
Associate
About Balint Apathy
Education
Pázmány Péter Catholic University (J.D.), 2025
Languages
Hungarian, English
Related insights
CJEU confirms VAT deduction cannot be denied for late-received intra-Community invoices
On 12 March 2026, the Court of Justice of the European Union (“CJEU”) delivered a judgment on the conditions for exerc...
Read more
Securitisation of loans: advocate general opines that loan management services are not exempt from VAT
The opinion of advocate general Brkan in Case T‑184/25 (Veronsaajien oikeudenvalvontayksikkö v A Oy), delivered on 25 F...
Read more
The General Court clarifies triangular transactions rules in supply chains with more than three parties
Long-awaited clarification on triangular transaction rules in intra-EU supply chains involving more than three parties fro...
Read more
CJEU confirms that VAT exemption for intra-Community supplies can be substantiated by documentation not mentioned in the Implementing Regulation
On 13 November 2025, the Court of Justice of the European Union (“CJEU”) released its ruling in the case of FL...
Read more
VAT treatment of loyalty schemes: key takeaways from the Advocate General’s opinion in the Lyko case
In this Client Alert, Senior Associate János Pásztor and Associates Bence Kálmán and Bálint Apáthy provide an overvi...
Read more
Cancellation of accommodation reservations and VAT: new guideline from the Hungarian tax authority and practical steps for accommodation providers
This Client Alert is available in both English and Hungarian. At the beginning of autumn, when the summer season ends and ...
Read more
Between transfer pricing and VAT law: insights from the C-726/23 Arcomet Ruling
The Court of Justice of the European Union (“CJEU”) addressed the VAT treatment of transfer pricing (“TP...
Read more