Publication: Magyar Közlöny
Issue: MK-1999-27 (Year: 1999, Number: 27)
Era: 1990-2004
Section: 
Paragraph Index: 394

b) There shall be regarded as taxes on income or on capital all taxes imposed on total income, on total capital or on elements of income or of capital, including taxes on gains from the alienation of property, taxes on estates, inheritances and gifts, or substantially similar taxes, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.

Source: https://magyarkozlony.hu/hivatalos-lapok/9a9cf91e894c223daf4f422c4ff3939a175a3dd0/dokumentumok/cfdda7ae12cc433c714d617b11f21b093ff42b3e/letoltes