Deák, Daniel
Immigration surtax as an emerging fiscal Hungaricum / Danuel Deák .-- , 2019
Resumen.
In this article the author discusses the introduction of an immigration surtax in Hungary. He explains the mechanism of the tax and focuses on the problems related to the administration of this tax, as well as its inconsistency with EU legality principles and fundamental freedoms. The subject of the immigration surtax is the financial support of activities assisting immigration and Hungarian resident organizations engaged in activities assisting immigration.
INMIGRACION
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
UNION EUROPEA
HUNGRIA
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 282-290
Immigration surtax as an emerging fiscal Hungaricum / Danuel Deák .-- , 2019
Resumen.
In this article the author discusses the introduction of an immigration surtax in Hungary. He explains the mechanism of the tax and focuses on the problems related to the administration of this tax, as well as its inconsistency with EU legality principles and fundamental freedoms. The subject of the immigration surtax is the financial support of activities assisting immigration and Hungarian resident organizations engaged in activities assisting immigration.
INMIGRACION
IMPUESTOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
UNION EUROPEA
HUNGRIA
Intertax 0165-2826 v. 47, Issue 3, March 2019, p. 282-290