Adójogi

Adójogi refers to the body of legal rules and principles governing taxation in Hungary. It encompasses all aspects of tax law, including the establishment, assessment, collection, and enforcement of taxes. The primary source of adójogi is the Hungarian Tax Code (Adótörvény), supplemented by numerous decrees and regulations issued by the Ministry of Finance and other relevant authorities.

Adójogi covers a wide range of taxes, such as value-added tax (ÁFA), personal income tax (SZJA), corporate tax (TAO), excise duties (j experiences), and local taxes. Each tax has its own specific rules regarding taxable events, tax bases, tax rates, deductions, and exemptions. The legal framework aims to ensure fairness, efficiency, and predictability in the tax system.

Key principles within adójogi include legality, proportionality, and the right to a fair trial in tax disputes. Taxpayers have rights and obligations defined by law, and the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal - NAV) is responsible for administering the tax system. Disputes between taxpayers and the tax authority can be resolved through administrative appeals or judicial review. The constant evolution of economic conditions and EU directives influences the continuous development and amendment of Hungarian tax law.