Daniel Deak

Corvinus University of Budapest

Fovam ter 8

Budapest, H-1093

Hungary

http://www.uni-corvinus.hu/~ddeak

SCHOLARLY PAPERS

26

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Scholarly Papers (26)

1.

Neutrality and Legal Certainty in Tax Law and the Effective Protection of Taxpayers’ Rights

Acta Juridica Hungarica, Vol. 49, No. 2, pp. 177–201, 2008
Number of pages: 25 Posted: 12 Sep 2009
Daniel Deak
Corvinus University of Budapest
Downloads 380 (77,841)

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

2.

Legal Considerations of Tax Evasion and Tax Avoidance

Society & Economy, Vol. 26, No. 1, pp. 41–85, 2004
Number of pages: 46 Posted: 12 Sep 2009
Daniel Deak
Corvinus University of Budapest
Downloads 360 (82,935)

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

3.

International Tax Law and Tax Avoidance: A Case Study on Tax Havens and the Option of Ethics in a Global Economy

M.A. Plazas Vega (ed.), Dal diritto financiario al diritto tributario; Studi in onore A. Amatucci, Volume 5, Temis, Bogotá, 2011, pp. 433-482
Number of pages: 28 Posted: 14 Apr 2012
Daniel Deak
Corvinus University of Budapest
Downloads 274 (112,006)

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tax planning, tax haven, exchange of tax information, civil ethics

4.

Cartesio: A Step Forward in Interpreting the EC Freedom to Emigrate

Tax Notes International, Vol. 54, No. 6, pp. 493-499, May 11, 2009
Number of pages: 8 Posted: 13 Sep 2009 Last Revised: 13 Apr 2010
Daniel Deak
Corvinus University of Budapest
Downloads 187 (162,823)

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EC freedom of establishment, inbound and outbound establishments

5.

Illegal State Aid and Harmful Tax Competition: The Case of Hungary

Society and Economy, Vol. 24, No.1, pp. 23-54, 2002
Number of pages: 32 Posted: 13 Sep 2009
Daniel Deak
Corvinus University of Budapest
Downloads 175 (172,754)

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

6.

The Role of Law and Ethics in Developing Business Management as a Profession

Society and Economy, Vol. 31, No. 2, pp. 271-293, 2009
Number of pages: 23 Posted: 14 Dec 2009
Daniel Deak
Corvinus University of Budapest
Downloads 171 (176,353)

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business management as a profession, formal knowledge, licensing, professional autonomy, professional codes of conduct, contents and nature of management activities, viable morality and its legal component, shortcomings of the state, centered and categorical generating, sanctioning of law

7.

Outbound Establishment Revisited in Cartesio

EC Tax Review, Vol. 17, pp. 250-258, 2008
Number of pages: 12 Posted: 10 May 2010
Daniel Deak
Corvinus University of Budapest
Downloads 128 (223,775)

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Freedom of Establishment, Outbound vs. Inbound Establishment

8.

Hungary’s Halfway Tax Amnesty

Tax Notes International, Vol. 53, No. 7, pp. 603-607, February 16, 2009
Number of pages: 6 Posted: 13 Sep 2009 Last Revised: 13 Apr 2010
Daniel Deak
Corvinus University of Budapest
Downloads 125 (227,874)

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tax amnesty, tax havens, tax enforcement

9.

Procedural Versus Substantive Law: A Balancing Act in the EU

Tax Notes International, Vol. 57, No. 8, pp. 683-694, February 22, 2010
Number of pages: 13 Posted: 05 Apr 2010
Daniel Deak
Corvinus University of Budapest
Downloads 122 (232,094)

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effectiveness in legal protection, procedural tax law

10.

Legal Autopoiesis Theory in Operation - A Study of the ECJ Case of C-446/03 Marks & Spencer v. David Halsey

ACTA JURIDICA HUNGARICA, Vol. 50, No 2, pp. 145–175, 2009
Number of pages: 31 Posted: 14 Sep 2009
Daniel Deak
Corvinus University of Budapest
Downloads 119 (236,431)

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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

11.

Hungary Introduces Special Taxes

European Taxation, Vol. 50, No. 12, pp. 545-549, 2010
Number of pages: 6 Posted: 08 Jan 2011
Daniel Deak
Corvinus University of Budapest
Downloads 97 (272,599)

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Over-Taxation, Certainty Principle of Taxation

12.

Pioneering Decision of the Constitutional Court of Hungary to Invoke the Protection of Human Dignity in Tax Matters

Intertax, Vol. 39, No. 11, pp. 534-542, 2011
Number of pages: 11 Posted: 08 Dec 2011
Daniel Deak
Corvinus University of Budapest
Downloads 81 (305,330)

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Human dignity, equality before the law, rule of law, retroactive legislation, subjective rights reverse discrimination, rule of law

13.

A Proposal of Law & Ethics, and Its Application to the Case of Tax Avoidance

RESPONSIBILITY, DEEP ECOLOGY AND THE SELF; FESTSCHRIFT IN HONOUR OF KNUT J. IMS, pp. 65-86, Ove Jakobsen & Lars Jacob Tynes Pedersen, eds., Forlag 1, 2011
Number of pages: 16 Posted: 08 Dec 2011
Daniel Deak
Corvinus University of Budapest
Downloads 78 (312,234)

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Theory of law & ethics, elusion of tax avoidance, legal fiction, proceduralisation of law

14.

International Tax Law, Seen from the Perspective of the Pattern of 'Foedus Pacificum' and the Parable of the Good Samaritan

ÉTICA FISCAL; I CONFERÉNCIA INTERNATIONAL SOBRE A ‘ÉTICA FISCAL: PERSPECTIVES DE UMA CRISE ECONOMICA GLOBAL,’ pp. 155-175, M. Pires, ed., Universidade Lusiada, 2011
Number of pages: 22 Posted: 10 Jul 2011
Daniel Deak
Corvinus University of Budapest
Downloads 71 (329,412)

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international tax law, foedus pacificum, peregrini

15.

Removing Tax Barriers from the Clearing and Settlement of Cross-Border Capital Market Transactions

Acta Juridica Hungarica, Vol. 52, No. 3, pp. 183-206, 2011
Number of pages: 24 Posted: 08 Dec 2011
Daniel Deak
Corvinus University of Budapest
Downloads 65 (345,247)

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Effectiveness principle, proportionality principle, withholding tax, retention versus relief at source of, or from, taxes, paying and information agent

16.

Harmonization in Community Law and Enforcement of Rights in Tax Law

INTERTAX, Vol. 36, No. 11, pp. 478-491, 2008
Number of pages: 16 Posted: 13 Sep 2009 Last Revised: 05 Apr 2010
Daniel Deak
Corvinus University of Budapest
Downloads 59 (362,560)

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harmonisation of Community law from a micro perspective, principle of equivalence extended to direct tax matters

17.

Legislating Unorthodox Taxes: The Hungarian Experience

Society and Economy 36 (2014) 3, pp. 339–368
Number of pages: 30 Posted: 16 Nov 2014
Daniel Deak
Corvinus University of Budapest
Downloads 51 (388,119)

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tax amnesty, arbitrary state, windfall gain, redemption fee, Rubik agreements, fiscal populism, balanced-budget provision, non-discrimination, proportionality, confiscatory tax, share of social burdens, reverse discrimination, protection of human dignity in tax matters, distributive justice

18.

Implementing the EU Tax Collection Directive in Hungary

Tax Notes International, Vol. 55, No. 8, pp. 631-635, August 24, 2009
Number of pages: 6 Posted: 13 Sep 2009 Last Revised: 09 Jul 2011
Daniel Deak
Corvinus University of Budapest
Downloads 51 (388,119)

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EC tax recovery, tax administration, damage caused by the public administration

19.

Taxation of the Financial Sector: Robin Hood Taxes and Regulatory Framework

Acta Juridica Hungarica, Vol. 54, No. 3/2013, pp. 237-254
Number of pages: 18 Posted: 07 Jan 2014
Daniel Deak
Corvinus University of Budapest
Downloads 49 (394,976)

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Bank leverage taxation, Robin Hood taxes, ex ante and ex post measures

20.

Taxation of the Financial Sector: Regulatory and Justification Issues

Acta Juridica Hungarica, Vol. 54, No. 4/2013, Pp. 297-316
Number of pages: 20 Posted: 07 Jan 2014
Daniel Deak
Corvinus University of Budapest
Downloads 43 (416,260)

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Bank leverage taxation, excessive finance, tax incidence

21.

Hungary: Does the Hungarian Local Trade Tax Fall within the Substantive Scope of a DTC?

TAX TREATY CASE LAW AROUND THE GLOBE – 2011, pp. 43-57, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck, L. de Boe, P. Essers, E. Kemmeren, F. Vanistendael, eds., Linde, 2011
Number of pages: 10 Posted: 08 Dec 2011
Daniel Deak
Corvinus University of Budapest
Downloads 39 (431,924)

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Local trade tax, indirect and direct taxes, substantive scope of double tax treaties

22.

Abuse of Law in Hungarian Taxation

In: Billur Yalti (ed.), Vergiden kacinmanin önlenmesi: Ulusal ve Uluslararasi vergi hukukunda alman önlemler (Preventing tax avoidance: National and international tax law measures), Koc Üniversitesi, Beta Basim, Istanbul, 2014, pp. 103-139
Number of pages: 39 Posted: 04 Dec 2014
Daniel Deak
Corvinus University of Budapest
Downloads 38 (436,051)

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tax avoidance

23.

The European Patterns of 'Homo Academicus' and the Chances of Its Evolution in Current Hungarian Higher Education

Corvinus Law Papers, No. 3/2005, 27 p.
Number of pages: 28 Posted: 29 May 2015 Last Revised: 12 Jun 2015
Daniel Deak
Corvinus University of Budapest
Downloads 34 (452,829)

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Vocation of academics, professional autonomy, academic knowledge, university autonomy, illiberal democracy, market opportunism

24.

Don Carlos Versus Marquis of Posa - Beyond the Mere Instrument of Rationality

HEROES AND ANTI-HEROES; EUROPEAN LITERATURE AND THE ETHICS OF LEADERSHIP, R. Ghesquiere, K.J. Ims, eds., Garant, Antwerpen, pp. 49-65, 2010
Number of pages: 12 Posted: 16 Jan 2011
Daniel Deak
Corvinus University of Budapest
Downloads 27 (486,401)

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Tragic and heroic dimensions of leadership

25.

Creation of Residual Communities

SPIRITUAL HUMANISM AND ECONOMIC WISDOM, Hendrik Opdebeeck, Laszlo Zsolnai, eds., pp. 35-52, Garant, Antwerpen and Apeldoom, 2011
Number of pages: 12 Posted: 09 Jun 2011
Daniel Deak
Corvinus University of Budapest
Downloads 25 (497,297)

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civil economy, self-reproduction, residual communities, spirituality, types of faith

26.

Unorthodoxy in Legislation: The Hungarian Experience

Society and Economy 36 (2014) 2, pp. 151–184
Number of pages: 34 Posted: 16 Nov 2014
Daniel Deak
Corvinus University of Budapest
Downloads 23 (508,589)

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unorthodox economic and legal policies, populism, special industry levies, quality of legislation, rule of law, legal certainty, substantive and procedural justice, review of constitutional provisions