This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.
News:

Tax authority sanctions after the deadline

15 January 2018

According to the Press Secretariat of Curia, the decision of the Hungarian Curia in the case of Kfv.I.35.760/2016/6. can be the base in procedures against the National Tax and Customs Administration of Hungary (referred to as ‘NAV’). Based on the facts of the above mentioned case, tax difference and tax fine were determined for the taxable person by the tax authority, but the first instance resolution was made with 5 month delay. (Beyond the 60 days deadline based on the applicable rules.)

According to the Fundamental Law of Hungary “everyone shall have the right to have his or her affairs handled impartially, fairly and within a reasonable time by the authorities.” (Article XXIV. (1)) On this basis, Curia of Hungary decided that the tax fine is determined on the will of the tax authority not on a constitutional obligation, therefore the vanish of the sanction’s possibility is not considered as the loss of rights, instead it was a loss of a possibility till that date. Accordingly, the tax authority does not have the opportunity to use the sanction of the tax fine (or other sanctions) if the tax authority significantly misses any of its deadlines.

Lili Szenkovits |