I. Based on the notion of 'energy supplier' as specified in section 1 point 4) of Act No. XCIV of 2010 on a Special Tax on Certain Sectors, the statutory provision governing energy supply entrepreneurial activities does not cover activities performed outside Hungary. No Hungarian jurisdiction can be established for the purpose of levying the special tax on activities performed abroad.
II. The subject of the special tax can only be an entity having a licence covering the territory of Hungary. Only income originating from activities performed under a licence covering the territory of Hungary is subject to the special tax.
III. In examining the taxation of activities performed abroad, international agreements on double taxation must be taken into account.