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001-es BibID:	BIBFORM126078
Első szerző:	Lovas Dóra (jogász)
Cím:	The Hungarian Retail Sales Tax in the Changing EU Context / Lovas, Dóra
Dátum:	2024
ISSN:	2545-384X
Megjegyzések:	In the last twenty years, Hungary has had three periods of special taxes (introduced as a result of the crises), but before and after 2010, and after the recession following the COVID-19 epidemic and the Russian-Ukrainian war, there were different le-gal policy reasons behind special taxes (including the retail sales tax). This raises questions as to whether the regulatory solutions implemented to address market failures during the first period are playing the same role today as they did in the past, and how their role has changed over the years. The introduced taxes of-ten remain part of the general tax system, i.e. they are applied on a permanent basis (rather than on a temporary basis, as is usual with special taxes), and in 2023 they already accounted for almost 14% of total tax revenue (a higher proportion than, for example, corporate tax), which puts their role in the tax system in a dif-ferent light. The Court of Justice of the European Union (CJEU) has repeatedly examined the EU framework, but it appears that the control has been weakened, mainly due to the impact of the current crises. At the same time, the Hungarian Constitution-al Court is bound by the limits of the debt brake when examining the constitutional framework. The study explores the regulation of the Hungarian retail sales tax and its EU context, in particular with regard to the changes triggered by the crises.
Tárgyszavak:	Társadalomtudományok Állam- és jogtudományok magyar nyelvű folyóiratközlemény hazai lapban folyóiratcikk retail sales tax crisis Hungary European Union special taxes
Megjelenés:	Review of European and Comparative Law. - 58 : 3 (2024), p. 137-156. -
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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