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Assistant Professor of Law, Hungary, University of Debrecen, Faculty of Law, Department of Financial Law and Public Management.
Persistent link: https://www.econbiz.de/10010727888
Albania has a relatively short history of decentralization of the local government, albeit rich in ups and downs. The fiscal legislation may be considered the most changeable part of the Albanian legislation. The conflict ridden relationship between the central government and the local one,...
Persistent link: https://www.econbiz.de/10010539856
The tax sovereignty arises from the supreme power of the Member States. In Hungary the local taxation is the guarantee of the self- governing autonomy, but the local governments could impose taxes within an Act. The harmonisation of the local taxes elementary allude to the local business tax,...
Persistent link: https://www.econbiz.de/10010611349
The contribution of taxes to the formation of state tax revenues varies, as a rule, depending on the level of economic development so that the contribution of the indirect taxes in developed countries is lower than that of the direct taxes and the share of the indirect taxes in the total tax...
Persistent link: https://www.econbiz.de/10010611392
Considering the great number of taxes that Romania has presented by this time, the highest in Europe and the fourth place in the world, the European Commission considered that this is the greatest number of existing taxes in Europe, requiring motivated the reduction of their numbers, with the...
Persistent link: https://www.econbiz.de/10010611396
„The more, the stronger” is an old saying frequently used by people who face difficult situations and who, in order to reach their objectives, adopt the method of uniting their own forces with those of other persons having the same interests, aiming at accomplishing a common goal in the...
Persistent link: https://www.econbiz.de/10010611400
Value debts are obligations whose object is the payment or delivery of a sum of money. The aim of this paper is to study the legal nature of this category of obligations. During this process we shall consider from the start that value debts represent an intermediary category between monetary...
Persistent link: https://www.econbiz.de/10010611415
Les Etats membres de l’UE ont des systemes fiscaux hétérogenes, fruits de l’histoire et des traditions nationales. La fiscalité est symbole de souveraineté. Les écarts de répartition entre les prélevements obligatoires tiennent a des conceptions différentes de l’impôt, souvent...
Persistent link: https://www.econbiz.de/10010611416
By means of pertinent solutions and annotations, the scholarly literature has drawn attention to the possible danger of the wrongful implementation of the provisions of art.216 paragraph 3 of the Fiscal Procedure Code, as it’s increasingly becoming a common practice of the NAFA competent...
Persistent link: https://www.econbiz.de/10010611428
The suspensive and economical customs regimes are temporary operations having as effect the suspension of the payment for the customs taxes while the merchandise is enframed in one of these regimes. The verification of the fulfillment of the economical conditions in view of authorizing the...
Persistent link: https://www.econbiz.de/10010611437