According to the decision of the Constitutional Court (AB), neither wealth accumulation estimations nor the 4% extra tax are unconstitutional.
The tax authority APEH is authorized to carry out investigations and inquire about personal data, and the government has the right of levying the special taxes. The extra tax is a kind of corporate tax, stated the two motions submitted to AB, and according to their statistics, Ft 80 billion of the Ft 170 billion extra tax paid so far came from 30 companies, that had earlier been granted significant corporate tax rebates.
I.e. the government levied a discriminative tax and at the same time, broke its promise. AB, though accepting the interpretation of the extra tax virtually being the cancellation of corporate tax rebates, found that the specific and understandable reason of budget adjustment justifies the government’s decision. In the case of long-term rebates, the government is allowed to weigh certain circumstances. (Napi Gazdaság)