Hungary

Deloitte Legal Szarvas, Erdős and Partners Law Firm (Hungary)

Dózsa György út 84/C

1068 Budapest

Hungary

Tel: +36 (1) 428-6800

Fax: +36 (1) 428-6801

Email: mharcos@deloittece.com

Website: www.deloitte.com

Mihály Harcos, Deloitte Hungary, is an attorney-at-law and partner associate. He joined in 2016 as leader of the tax controversy practice. He provides comprehensive assistance in legal disputes involving the tax authority from tax audits through administrative remedies to judicial proceedings.

As a tax lawyer, Mihály has successfully represented numerous precedent-setting cases before the Hungarian Supreme Court. He also regularly represents clients before the tax authority and courts in tax controversy matters. Mihály has gained significant experience in tax cases involving the application of EU law and the practice of the European Court of Justice. Mihály is the author of several tax litigation articles and he regularly attends tax controversy conferences.

Before joining Deloitte Legal, Mihály worked at international law firms and also gained experience at Deloitte Hungary's tax department between 2006 and 2008. He is a lawyer and a certified tax expert. Mihály has been a member of the Budapest Bar since 2008 and speaks fluent English.

Mihály was mentioned in the Chambers Europe 2012 guide as a "…true up-and-comer who finds great examples to support his findings…". He was also ranked in the Chambers Europe 2013 and 2014 guides.

PwC Budapest

Bajcsy-Zsilinszky u. 78.

1055 Budapest

Hungary

Tel: +36 1 461 9373

Email: barbara.koncz@hu.pwc.com

Website: www.pwc.com/taxcontroversy

Barbara Koncz is a senior manager of the indirect tax department of PwC Hungary. She is a member and coordinator of the firm's tax controversy and dispute resolution group in Hungary.

Barbara Koncz joined PwC Budapest's tax and legal department in 2008 where she started to work in the indirect tax group, focusing on VAT. Before joining PwC, she gained three years of public administration experience in the Hungarian Ministry for National Economy and the Hungarian Investment and Trade Agency where she was handling VIP cash subsidies.

During her years with PwC, Barbara has worked continuously for both domestic Hungarian and international companies in the pharmaceutical, automotive, and technology, information, communication and entertainment (TICE) industries. She often advises her clients in VAT disputes and represents them in tax audits. Besides VAT, she has a wide experience in connection with research and development and the related tax credits and subsidies. She has good relationships with public and private players of the domestic R&D sector.

Since 2011, Barbara has been the leader of the R&D working group of the Hungarian Association of International Companies. The working group played an active role in the preparation of tender schemes and also contributed to the elaboration of the national R&D strategy.

Barbara gained her JD from Eötvös Lóránd University, Faculty of Law and has a college degree in economics. She is a certified tax adviser.

Réti, Antall & Partners Law Firm / PwC Legal

H-1055 Budapest

Bajcsy-Zsilinszky út 78.

Hungary

Tel: +36 1 461 9506

Email: zoltan.varszegi@hu.pwclegal.com

Website: www.retiantallpartners.hu

Zoltán Várszegi is a member of Réti, Antall & Partners Law Firm – PwC Legal in Budapest, Hungary. He is an experienced lawyer with 20 years' of experience in various legal fields including tax and customs litigation, M&A, corporate restructuring, energy law, public utilities, civil law litigation, and so on. He advises a broad range of clients in different industries including the electricity supply, financial services, public transport organisation, energy production and supply, and manufacturing sectors.

Zoltán has acted as the legal representative of both domestic and international companies as defendant before the court in tax litigation cases. Most of these cases require highly versatile legal approaches to countervail proceedings initiated by the tax authority.

Zoltán leads the tax litigation practice group of PwC Legal Hungary, which is a unique player in the legal services market in Hungary as it is the only Hungarian qualified law firm that has a long-standing cooperation with a Big 4 advisory firm.

His clients include some of the largest multinational companies, from all industry sectors, such as financial services, energy, automotive, industrial manufacturing, and telecommunications. His experience is not limited to the most common taxes such as VAT or corporate income tax but also to personal income tax, local business tax, other indirect taxes (energy tax, innovation and education contribution) and tax administration. Zoltán also participates in general tax advisory services in cooperation with PwC (involving the tax-driven structuring of groups of companies).

Zoltán has also gained significant experience in tax cases involving the application of EU law and the practice of the European Court of Justice. PwC Legal is one of the few firms in Hungary that have been successful in convincing the court to apply EU law over the provisions of national tax law.

Zoltán graduated from Eötvös Loránd University, Faculty of Law as doctor iuris. He speaks both Hungarian and English.