On the experience of the first five years of the Electronic Road Traffic Control System

Szerzők

DOI:

https://doi.org/10.35925/j.multi.2022.4.15

Kulcsszavak:

digitalization, tax procedure, Electronic Road Traffic Control System

Absztrakt

In my study, I summarise the experience of the first five years of the Electronic Road Freight Traffic Control System introduced as a result of digitalization. The five-year interval is because a period ended at the end of 2020, because from 2021 a new regulation came into force, which I will not deal with within the framework of this article. After the brief introduction, I will describe the most important rules of the system in the relevant period. I will also present the experience of on-the-spot and ex-post inspections in the relevant period, as well as the sanctioning and redress issues. And in the concluding thoughts, I present to the reader the quantified results of the system.

Megjelent

2022-11-23