There is a need to strengthen professional dialogue between European courts – a tax law seminar was co-organised by the Curia of Hungary and the Federal Finance Court of Germany

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10 July 2019

A joint seminar was held by the Curia of Hungary and the Federal Finance Court of Germany on 9-10 July 2019 in Budapest. The event aimed at discussing tax law issues of mutual interest for both courts.

The Curia has been making a conscious effort, after the long journey taken since the political change of regime, to get back to the European legal thinking – told the President of the Curia of Hungary. Dr. Péter Darák added that German judges had been traditionally of great assistance in deepening professional discussions. The Hungarian Chief Justice stressed that one of Hungary’s most important international partners was Germany. Deepened substantive dialogue, in particular on judicial issues plays a prominent role in their partnership. In his view, the topics of the seminar allow for such dialogue.

In times of fundamental changes in Europe, the exchange of views between the judicial bodies of different countries is becoming increasingly significant – stated the President of the Federal Finance Court of Germany. Dr. Rudolf Mellinghoff emphasised that, in addition to the requirements of Brussels and Luxembourg, dialogue between the judges of the different Member States had also gained importance.

The participants of the seminar attended lectures on the following issues:
1. Making a distinction between the deadline for the establishment of the right of deduction in case of value added tax and the deadline for the exercise of such right
2. What are the circumstances to be examined in respect of the admissibility of petitions at the level of supreme courts?
3. Are taxpayers entitled to deduct research and development spending from the taxes to be paid by them (e.g. from corporate tax)?
4. Tax law rules on the (non-)deductibility of interests to be paid to foreign creditors by domestic debtors
5. What are the procedural steps to be taken in case of the establishment of the unconstitutionality of a judgement by the Constitutional Court?

Budapest, the 11th of July 2019

Press Secretariat of the Curia of Hungary