"Who are we"? The problem of the right to an effective remedy of the person who liable to pay the tax

Abstract

In the past period, the Constitutional Court of Hungary actively formed the right to an effective remedy of the person who liable to pay the tax with its decisions. However, they formulated so requirements whose implementation resulted practical and legal status problems. The goal of my paper is to identify and present the problematic of the answers of the Constitutional Court of Hungary regarding the right to an effective remedy and legal status of the person who liable to pay the tax. In doing so, I review the previous and currently effective regulatory frameworks of the right to remedy. I deal in detail with the jurisprudence established by the Supreme Court of Hungary (Kúria) before the decisions of the Constitutional Court of Hungary, and then I analyze its changes in the light of their decision. Finally, I will point out the serious collision between the constitutional requirement determined by the Constitutional Court and the effective legal framework. In connection with this, I also briefly refer to a possible solution.