| 000 | 01212nab a2200253 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190507120531.0 | ||
| 007 | ta | ||
| 008 | 190507t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_9867 _aDeák, Daniel |
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| 245 | 0 |
_aImmigration surtax as an emerging fiscal Hungaricum _c Danuel Deák |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_947325 _aINMIGRACION |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO |
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| 650 | 4 |
_948644 _aUNION EUROPEA |
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| 650 | 4 |
_945464 _aHUNGRIA |
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| 773 | 0 |
_9160193 _oOP 2141/2019/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 3, March 2019, p. 282-290 |
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| 942 | _cART | ||
| 999 |
_c140551 _d140551 |
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