Immigration surtax as an emerging fiscal Hungaricum Danuel Deák
By: Deák, Daniel
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Material type: 
ArticlePublisher: 2019Subject(s): INMIGRACION | IMPUESTOS | INCUMPLIMIENTO DEL DERECHO COMUNITARIO | UNION EUROPEA | HUNGRIA
In:
Intertax v. 47, Issue 3, March 2019, p. 282-290Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2019/3-4 (Browse shelf) | Available | OP 2141/2019/3-4 |
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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.
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