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
By: Darák, Péter.
Material type: ArticlePublisher: 2021Subject(s): PROCEDIMIENTO ECONOMICO ADMINISTRATIVO | TRIBUNALES ECONOMICO ADMINISTRATIVOS | IMPUESTOS | RECLAMACIONES Y RECURSOS | CONTRIBUYENTES | DERECHOS | HUNGRIA In: Bulletin for International Taxation v. 75, n. 9, September 2021 Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/9-9 (Browse shelf) | Available | BIT/2021/9-9 |
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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.
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