000 01341nab a2200277 c 4500
999 _c144795
_d144795
003 ES-MaIEF
005 20211007135306.0
007 ta
008 211007t2021 ne ||||o |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-ES-MaIEFMaIEF
100 1 _968483
_aDarák, Péter
245 _aExtract of important conclusions of the Kúria (Supreme Court of Hungary) regarding taxpayers’ rights in judicial review procedures for the years 2017 to 2021
_helectrónico
_c Péter Darák
260 _c2021
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThe 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.
650 4 _948140
_aPROCEDIMIENTO ECONOMICO ADMINISTRATIVO
650 4 _948616
_aTRIBUNALES ECONOMICO ADMINISTRATIVOS
650 _aIMPUESTOS
_947460
650 4 _948202
_aRECLAMACIONES Y RECURSOS
650 4 _aCONTRIBUYENTES
_941169
650 4 _aDERECHOS
_942389
650 4 _aHUNGRIA
_945464
773 0 _9165860
_oBIT/2021/9
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 75, n. 9, September 2021
942 _cRE