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

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: September 13, 2009

Abstract

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

Deak, Daniel, Implementing the EU Tax Collection Directive in Hungary (September 13, 2009). Tax Notes International, Vol. 55, No. 8, pp. 631-635, August 24, 2009, Available at SSRN: https://ssrn.com/abstract=1472633

Daniel Deak (Contact Author)

Corvinus University of Budapest ( email )

Fovam ter 8
Budapest, H-1093
Hungary
+36(1)4825365 (Phone)

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

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