Adóhatósági

Adóhatósági is a Hungarian adjective meaning relating to the tax authority. In legal and administrative language, it is used to describe actions, decisions, or procedures performed by the tax authority (adóhatóság). The term appears in phrases such as adóhatósági eljárás (tax authority procedure), adóhatósági határozat (decision issued by the tax authority), adóhatósági ellenőrzés (tax authority audit/inspection), and adóhatósági jogorvoslat (remedies against tax authority actions).

In Hungary, the main public body responsible for tax collection and customs is the Nemzeti Adó- és Vámhivatal (NAV). NAV conducts tax assessments, administers tax collection, enforces tax and customs rules, carries out audits and investigations, and imposes penalties where appropriate. The scope of adóhatósági actions includes routine tax filings, audits of individuals and companies, issuance of tax assessments, and determinations concerning taxes, penalties, and interest. Decisions by the adóhatóság can typically be challenged via administrative remedies or by judicial review in the courts.

The term also appears in wider European and administrative contexts to describe processes governed by tax authorities in various jurisdictions, though its specific meaning and the exact procedures vary by country. In general usage, adóhatósági underscore that a matter is handled or governed by the tax authority, rather than by other government agencies or by private entities.