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A matter may span two different versions of an act. Put the available texts side by side, older on the left and newer on the right, and inspect additions and deletions. Choose Changes only to focus on amendments or Full text to read them in context. The 4 October 2026 snapshot lists substantial version history in 11 countries and limited history in three more.
- versions of Áfa tv. 142. § in Atlas
- 92
- countries with substantial version history
- 11
- compare views: changes only, or the full text
- 2
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Choose two available versions of the same act. Atlas aligns their provisions, older wording on the left and newer on the right. Read the marked additions and deletions together to assess the change. Most text changes are highlighted word by word; large passages and tables may be marked as a whole.
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03
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··· 15 unchanged units
142. §
142. §
Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
··· 9 unchanged units
a 6/B. számú mellékletben felsorolt termék értékesítése esetén, amennyiben az nem tartozik a XVI. Fejezet szerinti különös rendelkezések hatálya alá.
a 6/B. számú mellékletben felsorolt termék értékesítése esetén, amennyiben az nem tartozik a XVI. Fejezet szerinti különös rendelkezések hatálya alá.
Oldaz adóalany-kereskedő által teljesített 34. § (1) bekezdés a) pontja szerinti termékértékesítés esetében.
Newaz adóalany-kereskedő által teljesített 34. § (1) bekezdés a) pontja szerinti termékértékesítés esetében, azzal, hogy a terméket beszerző adóalany előzetesen és írásban köteles nyilatkozni a termék értékesítőjének arról, hogy adóalany-kereskedőnek minősül.
Az (1) bekezdés f) és g) pontja szerinti ingatlanértékesítésre az (1) bekezdés e) pontjában meghatározottaknak is teljesülniük kell.
Az (1) bekezdés f) és g) pontja szerinti ingatlanértékesítésre az (1) bekezdés e) pontjában meghatározottaknak is teljesülniük kell.
··· 442 unchanged units
Áfa tv. 142. §, as amended from 20 July 2025. Text from the Atlas reader.
Text in force · since 15 Sept 2026
142. §
(1)Az adót a termék beszerzője, szolgáltatás igénybevevője fizeti:
92 versions
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Drag the date. The version list and the status band follow, as in the reader. Áfa tv. 142. §, version ranges from the Atlas reader.
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An audit year, a contract date, an invoice from last August. Where Atlas holds the relevant history, enter the date in "Text in force on this date" to open that version. The reader keeps your place where it can match the provision.
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- A historical version is marked as historical at the top of the text, with a link back to the text in force.
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- Published future versions held in Atlas are marked as upcoming, with their recorded effective date.
Which countries keep versions
Version history depends
on the official source.
Atlas holds versions drawn from each official source. The stored history varies by country and act. A single stored version gives you no earlier text to open or compare.
Earlier versions and compare
11Choose a date covered by the stored history, check published future versions and compare the available texts word by word.
- BEBelgium
- CZCzechia
- FIFinland
- FRFrance
- GEGeorgia
- HUHungary
- ITItaly
- RSSerbia
- SKSlovakia
- SISlovenia
- ESSpain
Earlier versions for some acts
3Most acts hold one version. Check the act before you rely on its history.
- NLNetherlandsvery few acts
- PLPolandabout 16% of acts; legislation ends 31 Dec 2024
- CHSwitzerlanda single act
One version per act
10The reader shows the stored text. With only one version, earlier texts and comparison are unavailable.
- ATAustria
- HRCroatia
- DKDenmark
- DEGermany
- LILiechtenstein
- MCMonaco
- RORomania
- SESweden
- GBUnited Kingdom
- USUnited States
Good to know
Limits of versions and compare
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You compare two versions of the same act. Comparing the laws of two countries side by side is not available.
Earlier versions are part of Atlas
The free reader opens the available default version. Earlier and upcoming versions, date selection and comparison need Atlas or Pro and depend on the stored history.
Dates come from the source
Version dates come from the stored source data. Atlas uses the source-specific date convention to show the last day a version applied.
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