Legal Representation Before NAV in Hungary

When might you need legal representation before NAV?

NAV tax audit

A NAV tax audit can require a company to provide documents, information and explanations to the Hungarian tax authority. Legal assistance can help ensure that the company's position is properly assessed and that responses to NAV are prepared with the relevant legal considerations in mind.

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A request or notice from NAV

A letter, request or notice from NAV does not necessarily mean that a formal tax audit has been initiated. However, it is important to understand what the authority is asking for and what legal consequences may follow.

A lawyer can assist in reviewing the request, identifying the relevant documents and preparing the company's response.

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A finding or decision by NAV

If NAV makes a finding against a company, the company should assess whether the finding is factually and legally justified.

This may require a detailed review of the relevant documents, evidence, applicable tax rules and the reasoning of the tax authority.

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Appeals and other legal remedies

If a company disagrees with a NAV decision, legal remedies may be available depending on the circumstances of the case.

The applicable deadlines and procedural requirements are important, and the available legal options should be assessed without delay.

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How can a lawyer help in proceedings before NAV?

 

Reviewing the NAV request and the circumstances of the case

We review the NAV request, the subject matter of the procedure and the available documents and background information.

This helps identify the issues that need to be addressed, potential risks and the appropriate next steps.

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Reviewing documents and evidence

Documents and other evidence can play an important role in tax authority proceedings.

We assist in identifying the documents and information that may be relevant to the case and in assessing how they should be presented to NAV.

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Preparing submissions and responses

Written submissions, observations and other communications with NAV should present the company's position clearly and consistently.

We assist with the preparation of legal arguments and written responses based on the facts and evidence available.

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Communication with NAV

As part of the representation, a lawyer may communicate with the tax authority on behalf of the company, subject to the appropriate authorisation and the applicable procedural rules.

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Legal representation before NAV

Where appropriate, Dr. Gábor Major can represent businesses in proceedings before NAV and provide legal assistance throughout the procedure.

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Legal representation during a NAV tax audit

When a NAV tax audit begins, it is important to understand precisely what is being examined, which tax periods and taxes are concerned, and what documents and information the authority requires.

 

Legal representation can help a company manage the audit in a consistent and legally informed manner from the beginning of the procedure.

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The representation may include:

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• reviewing NAV requests and documents,

• reviewing relevant documents and evidence,

• preparing responses, observations and submissions,

• assessing legal issues arising during the audit,

• communicating with NAV,

• reviewing findings made by the tax authority,

• and assessing available legal remedies.

 

Learn more: [Tax Audits and Tax Law Advice in Hungary]

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What types of NAV proceedings can we assist with?

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Tax audits

Legal assistance and representation in tax audits conducted by the Hungarian tax authority.

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Tax compliance investigations

Legal assistance in matters relating to NAV tax compliance investigations and communication with the tax authority.

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Tax number-related proceedings

Legal assistance in proceedings concerning the cancellation or other issues relating to a company's Hungarian tax number.

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Other NAV proceedings

Businesses may encounter various other requests, proceedings and communications from NAV during their operations. Legal advice can help ensure that the company's position and rights are properly considered.

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What if my company disagrees with a NAV decision?

If a company disagrees with a NAV finding or decision, the first step is to assess its factual and legal basis.

Depending on the circumstances, it may be necessary to review the decision in detail, prepare observations or an appeal, and consider further legal remedies.

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Tax disputes with NAV

A dispute with the Hungarian tax authority can involve significant financial and legal consequences for a business.

Early assessment of the company's legal position, the available evidence and the applicable procedural deadlines can be particularly important.

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Tax litigation

In certain cases, the legality of a NAV decision may ultimately be reviewed by the administrative courts.

In tax litigation, it is important to consider the entire history of the tax authority proceedings, the evidence available and the legal arguments supporting the company's position.

Ez az angol oldalon is kötelezően maradjon. Ez az egyik legfontosabb új elemünk a korábbi GEO-hiányosság miatt.

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​NAV representation for foreign-owned companies in Hungary

For a foreign-owned company operating in Hungary, dealing with the Hungarian tax authority can be particularly challenging when the owners or managers are not familiar with Hungarian tax procedures.

 

Dr. Gábor Major provides legal assistance and representation before NAV for foreign-owned Hungarian companies and foreign businesses operating in Hungary.

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Assistance may include:

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• NAV tax audits,

• requests and communications from NAV,

• tax number-related proceedings,

• communication with the Hungarian tax authority,

• and legal assistance concerning Hungarian tax law and tax authority procedures.

 

Legal assistance and communication can also be provided in English.​​

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Why contact Dr. Gábor Major?

Representation before NAV requires not only general legal knowledge but also a practical understanding of tax law and tax authority procedures.

 

Dr. Gábor Major is a Hungarian tax lawyer advising businesses on tax authority matters. His previous professional experience at NAV provides practical insight into the operation of the Hungarian tax authority and its procedures.

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Key considerations include:

• understanding the legal framework of tax authority proceedings,

• identifying the company's legal and financial risks,

• reviewing relevant documents and evidence,

• communicating professionally with NAV,

• and identifying the appropriate legal steps in a timely manner.​

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Frequently Asked Questions​

Can a lawyer represent a company before NAV?

Yes. Subject to the applicable procedural rules and appropriate authorisation, a lawyer may represent a company in proceedings before NAV.

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When should I contact a lawyer regarding a NAV proceeding?

It can be advisable to seek legal assistance at an early stage, particularly where the matter involves significant financial or legal risks or where the company disagrees with the position taken by NAV.

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Can a lawyer represent my company during a NAV tax audit?

Yes. Subject to the applicable rules and authorisation, a lawyer can assist with and represent a company during a NAV tax audit.

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What can I do if I disagree with a NAV decision?

The decision should first be reviewed from both a factual and legal perspective. The available legal remedies and applicable deadlines should then be assessed based on the circumstances of the case.

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Can you represent a foreign-owned company before NAV?

Yes. Legal assistance and representation before NAV can also be provided to foreign-owned companies operating in Hungary.

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Can I receive legal assistance in English?

Yes. Dr. Gábor Major provides legal assistance to foreign businesses and foreign-owned Hungarian companies in English.

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Expert legal assistance before NAV

If your company has received a request from NAV, has been notified of a tax audit or disagrees with a tax authority decision, it is worth reviewing the situation as soon as possible.

Dr. Gábor Major is a Hungarian tax lawyer providing legal assistance and representation before NAV in tax audits and other tax authority proceedings.

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Request a consultation

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