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Abstract:
The study of fiscal non-compliance – in particular, that of tax evasion – is quite extensive in the literature of economics. Lawyers do not show much interest in fiscal anomalies. An exception for this is perhaps tax avoidance which is usually interpreted as the problem of the form and substance. Apart from the modest interest in irregularities in fiscal law, the legal theories of obedience, or disobedience, and coherence have grown significantly, thanks to the precept of William Ross on prima facie duties or the concept introduced later by John Rawls on the reflective equilibrium. This paper is an attempt to apply the categories explored by legal philosophy to the developments of fiscal law.

tax evasion, tax avoidance, prima facie duties, reflective equilibrium

Abstract:
Taxation and tax law cannot exist without biases because tax law can be seen per definition as a set of biases. Even if the state pursuing its fiscal policy cannot be neutral, one can expect to enforce the principle of equal treatment before the law. Besides, state intervention need be in proportion to the objectives of the policy of redistribution or economic stabilization. Also, fiscal policy need rely on a system of tax administration that operates in accordance with the principles of openness, good governance and legal certainty. It is ideal if the legal regulation of the procedure of tax administration is fully fledged. The legal regulation of the tax liability need be comprehensive and cover all the processes of gathering tax information, identifying the tax liability and collection of taxes. Moreover, tax administration and administrative law are inadvertently in a need of being completed by private law. Where tax authorities are not explicitly authorized by statutory law to act, they must rely on the principles that are in accordance with the constitutional order. Notably, in Hungary, there is no statutory law that would preclude the universal effect of the Civil Code, covering all the financial relations whether to be made between private persons or between private persons and the representative of the public. Finally, for the purposes of approximating an ideal tax system, the possibility of horizontal coordination must not be left out of consideration. In this context, legal and tax planning and the choice of legal and tax regimes by parties have come to the forefront. Bargaining (e.g., advance ruling) has not been strange from tax law either.

fiscal neutrality, rule of law, due process rights, legality of tax administration procedure, interconnectedness of tax law, private law, horizontal coordination in tax law

Abstract:
This paper has been prepared in the hope of giving new insights into the case of C-446/03 Marks & Spencer. The author tries to explore the process of communication in the light of the legal autopoiesis theory, the final result of which is the judgment. Reading it, one can find plain arguments both for the effective protection of EC freedoms, including the freedom of establishment, one the one hand, and for stopping regulatory and tax competition, and safeguarding the national interests of Member States, on the other one. The methodology of legal autopoiesis may be useful in better understanding of the message the judgment has negotiated.

normative closure and cognitive openness, non-restriction of fundamental freedoms, effective enforcement of rights, equivalence, fiscal cohesion, grant of a last resort, reconciliation of conflicting ideas, micro perspective of harmonisation, temporality in law, filtration

Abstract:
It is of particular importance to be competitive for a country like Hungary, going to join the European Union. It has been important for the country to modernise its tax system, in line with completing the transition into a modern market economy. It is usually less interest in the examination of the tax system as to whether it is competitive, and if so, whether it is streamlined enough to comply with the international comity that dictates us that a country - while attractive for investors - must not avail itself of tax practices that can be seen harmful. Hungary, associated with the EC, is also bound to rules equivalent to the EC rules on state aid and, as a WTO member, to WTO rules on subsidies. This paper takes a hard look at the Hungarian fiscal system from the perspective of illegal state aid and harmful tax competition.

harmonisation and tax competition, fiscal incentives, lack of transparency in fiscal legislation, low-tax regimes, ring-fencing, anti-avoidance legislation

Abstract:
In the pending case with Catesio, the national court raises the question whether the right of a business to transfer its seat to another Member State is covered by Community law even in the absence of the comprehensive harmonisation of national company laws. The Advocate General of this case concludes that the Republic of Hungary is not able to justify the absolute restriction on the right of establishment where a Hungarian-registered business is not allowed to transfer its seat to another Member State (whether remaining resident in Hungary or not), without being dissolved. It is problematic, however, that Cartesio is a `moving out' case like Daily Mail (outbound establishment), and Centros and like cases are `moving in' issues (inbound establishment).

Trade registration, incorporation, nationality, residence, legal and real seat, EC freedom of establishment, transfer by companies of real and legal seat without being dissolved