Constitutional Court to Examine Change in KATA Law
A motion in connection with the amendment of the Itemized Tax for Small Businesses (Kata) was sent to the Constitutional Court, according to hrportal.
The complaint was made by an individual lawyer who did not consent to the disclosure of his personal data.
The constitutionality of the new regulation will be put on the court's agenda within a tight deadline.
According to the petitioner, the Hungarian Constitution was violated by the fact that the adoption of the new tax law was not preceded by social consultation or a preliminary impact assessment, and the legislator did not provide sufficient preparation time for those concerned, since in connection with the amendments that come into force in the middle of the tax year, entrepreneurs have an unreasonably short time at their disposal to apply for a different type of tax to prepare a transition.
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