Roland Márk attorney at law

Founder of Molnár and Partners Law Association.

Roland completed his legal studies at the Pázmány Péter Catholic University. During his university years, he acquired practical experience in a law firm, as a result of which he got interested in a legal career. After completing his legal studies, he started to work for a law firm with a classical practice, where he gained experience mainly in civil, corporate, real estate and tax law, but criminal law as well. As he showed interest towards tax law, he started to work for the tax authority and stayed there for five years, during which he gained special knowledge and experience in the overall tax audit of companies.

Subsequent to the years spent at the tax authority, Roland wanted to switch from the public sphere to the private and intended to deepen his taxation knowledge, so he started to work for a tax advisory firm in the city center, where he spent further five years.

In 2017 - with taxation experience of a decade – Roland was registered as an individual attorney at law at the Budapest bar Chamber. Besides the practical experience gained during the tax audits, Roland is constantly improving his theoretical knowledge as well, currently is he is attending a tax advisor course.

In case of due diligence and tax optimization of international and domestic company structures, he is cooperating with one of the biggest international tax advisory and service provider firms, while in case of economic crimes he is cooperating with a law firm specialized in criminal law in order provide more efficient services to the clients.

Besides tax law and taxation, he is experienced in litigation and non-litigation procedures and real estate law as well.

In his free time, Roland likes to read books, climb mountains or to play football. His language skills are English and French.

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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