Pioneering Decision of the Constitutional Court of Hungary to Invoke the Protection of Human Dignity in Tax Matters - Intertax View Pioneering Decision of the Constitutional Court of Hungary to Invoke the Protection of Human Dignity in Tax Matters by - Intertax Pioneering Decision of the Constitutional Court of Hungary to Invoke the Protection of Human Dignity in Tax Matters 39 11

The jurisdiction of the Hungarian Constitutional Court has been changed recently. Currently, the provisions of budget and tax laws cannot be reviewed by this Court unless the application filed with the Court exclusively has referred to the infringement of the right to life or human dignity. The Court did not have to wait for a long time to exploit an opportunity and carry out a test of tax law provisions, now strictly in the light of the protection of human dignity. This is unusual because tax cases have not been dealt with before by referring to the protection of human dignity. The present article seeks to explore a link between the protection of human dignity and taxation through the analysis of a specific decision of the Court.

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