… In Hungary, open list tax, “municipal tax” was introduced on 1 January 2015. Pursuant to
Article 1/A of Act on Local Taxes local governments can levy municipal tax on any tax object, …

… structures, and the particularities of their respective localities, that is, … in Hungary has enabled
these actors to (re)create local … from taxes (eg, income, car ownership, and business taxes) …

… of foreign citizens, but according to certain rules of tax law, … of Hungarian tax law is that when
an international tax … of The Hungarian rule of law even in a case where the Hungarian rule …

… for this purpose, without jeopardising the performance of their mandatory duties; decide
on the types and rates of local taxes; may create local government symbols and establish …

… between tax harmonisation and tax competition, … particularities of the common budget give
rise to the necessity of developing and operating a common tax policy and a system of taxation…

… proportionate public contribution because it states that the local government shall determine
the local taxes with respect to the local particularities, the financial requirements of the local …

… In classifying taxes, the present Hungarian law follows the distinction between legal and …
It is a particularity of the Hungarian law that it implies a dual stafos for the individual. Small …

… law for failing to specify the constitutional particularities of these special majority laws and to
… the budget, on taxes, other revenues and customs duties, and local taxation on grounds that …

… examples and the particularities involved therein were determined by European integration
… , it is Hungary where the tax losses, caused by corruption and the interaction of tax rates with …

… of the compatibility of the Hungarian local trade tax will be discussed, … the Hungarian local
trade tax cannot be considered inconsistent with the harmonised value added tax, Hungarian …