Implementing the EU Tax Collection Directive in Hungary
Tax Notes International, Vol. 55, No. 8, pp. 631-635, August 24, 2009
6 Pages Posted: 13 Sep 2009 Last revised: 9 Jul 2011
Date Written: September 13, 2009
This article concerns a decision of the Hungarian customs authorities regarding a request for the recovery of a claim arising from a customs debt imposed by the Austrian customs authorities on a Hungarian resident taxpayer. The article also illustrates how bad the consequences can be when the tax administration is underregulated.
Keywords: EC tax recovery, tax administration, damage caused by the public administration
JEL Classification: K34
Suggested Citation: Suggested Citation