A feltételes adó-megállapítás, mint a közteherviselési kötelezettség teljesítését elősegítő jogintézmény
The Fundamental Law is more than a text and it contents, so it is not only a catalogue for the values. On this base, I analyse the provisions about the commitment to public revenues in Hungarian Constitution and the Fundamental Law in Hungary. After that I try to find a legal institute which is help...
|Series:||Szegedi Jogász Doktorandusz Konferenciák
Alapelvek és alapjogok 5
|Kulcsszavak:||Adóügy - Magyarország, Adójog|
|Summary:||The Fundamental Law is more than a text and it contents, so it is not only a catalogue for the values. On this base, I analyse the provisions about the commitment to public revenues in Hungarian Constitution and the Fundamental Law in Hungary. After that I try to find a legal institute which is help to the citizens to fulfil this fundamental, constitutional obligation. I analyse that the advance tax ruling can be a good tool for this task. Advance tax ruling is a statement of opinion issued by a tax administration or – in some countries – by other independent bodies. The application for an advance tax ruling originates with the taxpayer and is made for a particular set of facts. The taxpayer is looking for certainty on how tax provisions will be applied, in a manner that he becomes aware of the fiscal consequences of his transactions. For this purpose, the taxpayer applying for a ruling must fully disclose all relevant facts in his ruling request and will receive the official position of the tax administration on these facts. The Constitution in Germany contains only some provision about the public revenues, but not special rules. It is same at the advance tax ruling, so it is in Germany such a legal instrument which hasn’t special regulation. The general advance tax rulings system based on the general principles of administrative law. Although a few relevant provisions can be found in the General Tax Code and in other tax acts. Even though no codification exists, these rulings are legally binding according to Federal Tax Court case law. In 1997, the Federal Ministry of Finance issued an administrative regulation based on that evolving case law. Whether an advance tax ruling may be obtained only in relation to events that have not yet taken place is a matter for debate. In France, there is no general constitutional, statutory provision under which a taxpayer may obtain a ruling. However, there are many cases in which a taxpayer can obtain formal and informal rulings from the tax administration based on a specific provision of the law or on a general administrative statement. The Italian advance tax rulings system was for the first time introduced in 1992 with Law Act 413/91, which does not define what an advance tax ruling is. Under that law, an advance tax ruling is simply defined as an advance opinion. This law just states that a taxpayer, even before concluding a contract, an agreement or an act, may ask for the advance opinion of the competent general directorate of the Ministry of Finance. The advance tax ruling was introduced in Hungary in 1th January 1996. As the Hungarian regulation, a taxpayer could give a request for the advance tax ruling to the minister in charge of taxation. The taxpayer present the future transaction in the request and the minister determines upon the request the tax liability of the future transaction. An advance tax ruling could not authorized to different from the legal provisions. Summary, I would present and compare the regulation of advance tax ruling and the provisions about the commitment to public revenues in those countries. Maybe, the comparative study of the various legal systems may show how different legal regulations for the same problem function in practice. After my comparative research, I would summary some rules which are similar in that four countries.|