Court fees concerning Small Claims procedure - Hungary
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The rules on court fees for the enforcement of a small claim under Regulation (EC) No 861/2007 of the European Parliament and of the Council of 11 July 2007 establishing a European Small Claims Procedure are set out in Act XCIII of 1990 on duties. According to these rules, at the time of the opening of proceedings, a fee equal to 6 % of the value of the claim is payable by purchasing postage stamp duty or paying the tax to the state tax authority. It is also affordable for the state tax authority by transfer.
A court court fee shall be paid at the time of the opening of the proceedings.
In the case of a pecuniary claim, the amount of the claim, net of contributions (interest, cost), for a non-monetary claim, representing 6 % of the estimated value of the claim, but not less than HUF 15.000. In the case of a monetary claim with a currency other than HUF, the amount of the claim shall be paid for the consideration of the forint at the central bank exchange rate prevailing on the day on which the claim form was lodged.
If the plaintiff does not pay the fee at the time of the opening of the proceedings, the court shall request the payment of the fee. If the applicant fails to comply with this deadline, the court shall reject the application.
- The plaintiff may pay the stamp duty with the stamp duty. The stamp duty can be purchased on post offices. In the event of payment of the stamp duty stamp duty, the amount of the court fee shall be rounded up in such a way that the remainder of HUF 50 is deleted and the amount of HUF 50 and above is calculated as HUF 100.
- The applicant may also pay the court fees on the basis of a charge imposed by the state tax authority. In this case, the application shall be addressed to the State tax authority, with a copy of the application, and, if possible, by transfer using the cash transfer order made available by the state tax authority or by transfer to the account number determined by the state tax authority or, where possible, by a payment card. In order to impose a court fee, the application form may be submitted to any county (capital) Directorate of the National Tax and Customs Office.
- In the event of a stamp duty being paid, the stamp duty shall be affixed to the application and the application shall then be submitted to the court. The stamp duty stamped on the application shall not be stamped or applied by the customer.
- Where a procedural fee is paid by way of levy, the state tax authority shall certify the application for tax purposes by means of the application and subsequently submit the application to the court.
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Last update: 18/09/2019