Darák, Péter

Extract of important conclusions of the Kúria (Supreme Court of Hungary) regarding taxpayers’ rights in judicial review procedures for the years 2017 to 2021 electrónico / Péter Darák .-- , 2021


Disponible únicamente en formato electrónico.
Resumen.

The fundamental rights of the taxpayer are set out in the Hungarian Constitution and statutory laws. The effectiveness of these rights is often further elaborated in court decisions. In this article, the author first summarizes the context of, and then presents extracts from, these decisions.


PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
TRIBUNALES ECONOMICO ADMINISTRATIVOS
IMPUESTOS
RECLAMACIONES Y RECURSOS
CONTRIBUYENTES
DERECHOS
HUNGRIA

Bulletin for International Taxation 0007-4624v. 75, n. 9, September 2021

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