Conflicts between Hungarian procedural tax law and community law-case studies

In this paper, the administrative law aspect of the compatibility of the Hungarian local trade tax will be discussed, based on the presumption that even if it has been declared that the Hungarian local trade tax cannot be considered inconsistent with the harmonised value added tax, Hungarian taxpayers may be hurt in their rights if they cannot get easy access to the clarification of the legal issue whether a national tax is consistent with Community law.