Balázs Dóda attorney at law, tax advisor

Founder of Molnár and Partners Law Association.

Balázs completed his legal studies at the Pázmány Péter Catholic University. During his university years, he was already interested in economic and financial law, therefore he studied simultaneously with his legal studies international economy at the Budapest Economic College. After completing his legal studies (2006) he started working as an independent court bailiff associate. Afterwards – as he was interested in taxation – he started working for the Tax and Financial Control Administration. He spent in total 8 years at the tax authority, from which he spent five years at the Directorate of Large Taxpayers. Here he had the opportunity to participate in overall, complex tax audits of the largest taxpayers (multinational companies) and to realize the findings of the audit as a lawyer in the magisterial period following the audit.

Due to the multiple experience gained, he made various presentations about difficult taxation topics on conferences organized by the tax authority and published many times in taxation journals.

Thanks to the extraordinary work he completed and thank to his great experience he received a gold certificate of merit from the president of the tax authority. After the years spent at the tax authority, Balázs worked for a tax advisory firm in the city center, and since 2016 he is an attorney at law of Árpád Molnár Law Firm, currently he is an individual lawyer. He has experience of more than a decade in theoretical and practical taxation, especially in the fields of tax optimization and tax audits.

Besides the above, he is experienced in instalment payment and enforcement procedures, in litigation and non-litigation procedures related to taxation and companies, and economic criminal law as well.

In his free time, Balázs likes to read books, ride a bike or to play football. His language skills are English and German.

Articles, publications

Lawyer members of our team regularly publish professional articles.

Fictitious invoices

Fictitious invoices / deny of VAT deduction right according to the practice of the Hungarian Supreme Court

Recently we saw a lot of cases during our practice, where a harmless target audit (audit regarding the fulfillment of certain tax obligations) is followed by a criminal investigation initiated by the auditors. In other cases, the target audit is especially initiated by the tax authority to collect evidence for a future criminal procedure. The formerly typical case where after a tax audit a criminal procedure is initiated can still be seen, but not so often.

In this present article we try to give a big picture about the practice of the supreme court regarding fictitious invoices.

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Mitigation and remission of tax debt Conditions of instalment payment

Tax debt instalment payment, payment facilitation, deferred payment, equity in tax procedure, remission of tax debt

In what cases and under which circumstances may we apply for the mitigation or the remission of our tax debt? What is the duration of payment of tax debt in instalments? What does exactly the postponement of payment mean in case of tax debt? What kind of data do we have to provide and what do we have to certify for the tax authority to decide over our payment facilitation request?

In the following part of this present article we answer the above questions and discuss the basic rules of the so called equity procedures (tax debt mitigation, remission, instalment payment procedure).

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Testimony, declarations and providing information

Testimony, declaration in front of the tax authority (national tax and customs administration), what is the difference if we make a declaration as a client or as a witness

Testimony, declaration in front of the tax authority.

What is the difference if we make a declaration as a client or as a witness?

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