Re JN [Hungary, Highest Administrative Court.]

• Jurisdiction: Hungria
• Court: Administrative Court (Hungary)
• Date: 15 May 1924
• Docket Number: 171

Hungary, Highest Administrative Court.

Case No. 171

In re J. N.

Diplomatic Immunities — Exemptions from Taxation.

The Facts.—The applicant company asked for remission of the luxury tax in respect of goods sold to a foreign diplomat, alleging that foreign diplomats were not liable to the luxury tax.

Held: That the application must be dismissed. Foreign diplomats may be exempted from the luxury tax only by virtue of statutory provisions and subject to the fulfilment of definite statutory formalities. In the...