Between 9 and 10 September 2022, the Curia of Hungary hosted the 12th Assembly and Conference of the International Association of Tax Judges (IATJ). The event was attended by a number of foreign and Hungarian tax judges, tax law academics and tax lawyers. The Budapest meeting examined, among other issues, the question of beneficial ownership, the case-law on exemption from VAT of hospital and medical care services, the case-law on tax treaty entitlement and the topic of tax procedures in the aftermath of COVID-19.
At the opening of the event, a welcome speech was delivered by Dr. András Zs. Varga, President of the Curia of Hungary, and Eugene P. Rossiter, President of the IATJ and Chief Justice of the Tax Court of Canada.
The conference also provided an opportunity for the Curia of Hungary, as the hosting institution, to present the adjudication of tax law cases in Hungary. In this context, two judges of the Administrative Chamber of the Curia of Hungary, Dr. Ildikó Figula and Dr. Márta Stefancsik, presented the specificities of the first instance court procedure and the Curia’s judicial review procedure, while a representative of the Hungarian tax authority gave a lecture on the administrative proceedings of the National Tax and Customs Authority. In addition, Curia Judge Dr. Csilla Heinemann delivered a presentation on the current issues of the adjudication of tax law cases in Hungary.
Budapest, 12 September 2022
The Communications Department of the Curia of Hungary