I obtained a tax law certification at the University of ELTE in 2010.

I undertake representation in cases of wealth gain investigation to both individuals and small and medium size enterprises. During proceedings, it is possible to make a statement in written form that should  be handled with the assistance of a lawyer.

Tax system of Hungary - the types of taxes

Taxes are very changeable and impermanent due to their political- social background.

Main types of taxes :

1. Central taxes ( the whole country)
   1) SZJA - personal income tax : 15% of the rateable value
   2) Corporate income tax : 9% of the rateable value
   3) Business taxes : KATA, KIVA , EVA
   4) Value-added tax (ÁFA) : 27% of ratable value
   5) Property-taxes
2. Local Taxes

Seeing this as a system, there are taxes at central and local level. Central taxes are that don’t count to local taxes. Local taxes are set up by local government regulations and the central ones by bills/ statutes.

It would be interesting:

1. Who have to pay taxes?
   - taxpayer is whom tax liability is set by statutes.
   +
   - employers
   - liquidators
   - organizations
2. 3 types of Hungarian tax authorities:
   - state tax authority ( in NAV)
   - customs (in NAV)
   - notary of local governments
3. rights of taxpayer in Hungarian tax law:
   - right of access ( to the files)
   - right of self-checking (auto-detecting)
   - right to legal remedy
   - equality before the law
   - ban of double check
   - right to information(s)
   - ban of discrimination
   - fair treatment
   - chance of the facilitation payments
4. Acquittance of private persons from paying tax:
   - if there is no taxable income
   - if there is just that type of income in case of there is no need to tax declaration
   - if the employer carries out the tax liability

 

Throughout my career I have represented clients in the following areas of Criminal Law:
 

• economic criminal law
• criminal acts related to the abuse of drugs 
• traffic  violations
• libel and slander

In the criminal procedure the underlying principle of the Constitution is the right to defense and the presumption of innocence. In the course of the defense concerning criminal affairs I also consider the above principle my "ars poetica".
In the criminal procedure I can represent either the accused or the victim, since legal assistance is obligatory in the supplementary private prosecution procedure. 
I perform the duties in the investigation and the judicial phase, and potentially in the review of judgment and reconsideration phases.
I represent clients not only in Budapest, but also in other Hungarian cities.

Arrested in Hungary - Extradition

Since Hungary is a member state of the European Union, EU law is authoritative here, too. There are strict rules in connection with European warrant of arrest. Arrested people in Hungary can only remain in detention for 72 hours, and they must be taken in front of the Metropolitan Court of Law (Fővárosi Törvényszék) within this time frame. Arrested people have the right for a defense lawyer. The Court holds a trial about the case (the warrant), where the attorney must be present with the arrested person, and a state prosecutor represents Hungary. The presence of an interpreter is necessary too; it is the right of the arrested person, and an obligation for the state of Hungary. The Court has to examine whether the conditions of the warrant’s execution are met, or is it legally possible to extradite the arrested person to his/her state of residence. If the conditions of extradition are met, the arrested people have the right to choose whether they approve of the extradition.