Clients often achieve a favorable decision only by pursuing judicial remedies. We have extensive experience in tax litigation, whether before administrative courts or in judicial review proceedings before the Curia of Hungary. Recent procedural changes have expedited tax litigation while imposing stricter procedural requirements for court submissions and narrowing the scope of extraordinary remedies. Given these constraints, it is crucial to entrust your tax matters to a legal team well-versed in litigation and procedural practice.
Molnár & Márk Law Association provides comprehensive support throughout the entire process, including:
- Full legal guidance on current legislative requirements and changes
- Direct communication and coordination with the tax authority or courts
- Tactical and strategic recommendations for successful litigation
Judicial Review of a NAV Decision
In judicial review proceedings, the lawsuit— which must be filed within 30 days of receiving the decision— holds significant importance, as it must specify every administrative measure (finding) being contested. If a client wishes to submit an application for interim relief to prevent enforcement actions while the lawsuit is pending, the claim should ideally be filed within 15 days, as that is the deadline for payment of any assessed obligation following receipt of the decision.
During the proceedings, the burden of proof shifts to us, requiring a detailed specification of why certain findings are deemed unlawful. If the case involves the interpretation of EU law, we may also propose referring the matter to the Court of Justice of the European Union.
- When drafting the claim, we conduct a thorough assessment of the factual and legal grounds of the decision
- We carefully identify and substantiate all circumstances that may challenge the lawfulness of the decision
- If necessary, we initiate a referral to the Court of Justice of the European Union, should the interpretation of EU law be relevant
Molnár & Márk Law Association provides comprehensive legal services during judicial review proceedings and is committed to representing our clients before the courts against the tax authority under the most favorable conditions possible. Get in touch with us via Contact.