Dispute resolution

Hungary Dispute Resolution Country Profile

 

 

last update 15 June 2011


Competent
Authority

Ministry for National Economy
József Nádor tér 2-4 / 1051 Budapest, Hungary

Organization

The Tax Administration is responsible for the procedure of exchange of information and the Department of Income Taxes and Turnover Taxes of the Ministry for National Economy deals with MAP and implementation of the tax treaties.

Scope of MAP
& MAP APA

- Resolving particular double taxation.
- Interpretation of the convention to resolve specific cases.

Domestic
guidelines &
administrative
arrangements

- the convention itself
- the Art No 140 of 2004 on Public Administration Procedure
- the Art No 92 of 2003 on the Tax Procedure

Time for filing

N/A

Form of request

N/A

Documentation
requirement

No special requirement.
* Except that those documents have to be translated which are not drafted in a language known by the Hungarian tax authority.

User fees

None

Tax collection /
penalty /
interest

Hungary has the provision of the deferment of tax collection and the deferment of disposition for taxes in arrears while a specific taxation case is under the Mutual Agreement Procedure between competent authorities.

Other dispute
resolution
mechanisms

N/A

Government
Website

http://www.kormany.hu/en

http://en.apeh.hu/