Publication: Magyar Közlöny
Issue: MK-2011-128 (Year: 2011, Number: 128)
Era: contemporary
Section: 2011. évi CXLV. törvény
Paragraph Index: 1131

2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention, provided that the competent authority of the other Contracting State is notified of the case within 4 (four) and a half years from the due date or the date of filing of the return in that other State, whichever is later. In such case, any agreement reached shall be implemented within 10 (ten) years from the due date or the date of filing of the return in that other State, whichever is later, or a longer period if permitted by the domestic law of that other State.

Source: https://magyarkozlony.hu/hivatalos-lapok/e5485bbe2b4799f35a054d9c427707c39671831b/dokumentumok/b22cbff19437bd824a6a45069abc926a3646e57f/letoltes