Hungary

H-1055 Bajcsy-Zsilinszky út 78.

Budapest

Hungary

Tel: +36 14619358

Email: tamas.locsei@hu.pwc.com

Website: www.pwc.com/hu

Tamás Locsei is a partner and has led the tax and legal services group in Hungary since July 1 2012. He is also responsible for the firm's tax controversy and dispute resolution group in Hungary.

Tamás Locsei joined Pricewaterhouse Budapest's tax and legal department in 1997 as a lawyer, where he worked in the fields of customs and international trade law. He set up the indirect tax department in 2002. Tamás spent seven months in the Netherlands, Switzerland and Germany and this helped him to become acquainted with European VAT systems. He was appointed as a partner in 2005 and he was also put in charge of state aid and incentive services.

During his years with PricewaterhouseCoopers he has worked continuously for both domestic Hungarian and international companies in the technology, information, communication and entertainment (TICE), automotive and pharmaceutical industries, as well as in the banking sector. Tamás has extensive relationships with the Hungarian authorities, and has frequently been involved in drafting legislative proposals.

Tamás is the president of the tax and customs committee of the Hungarian Association of International Companies. He was admitted to the Hungarian bar in 2002.

Tamás has helped resolve several tax controversies and disputes with the Hungarian tax authority and has participated in numerous negotiations with them. As a partner he regularly supervises tax audits.

In 2012 PwC Hungary launched a unique initiative: preparing a tax controversy and dispute resolution survey and issuing a report on taxpayers' experiences with tax audits. For the second edition, PwC Hungary organised a series of meetings with the Hungarian regional tax authorities.

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.