Az adó megfizetésére kötelezés – a jogintézmény alapjainak és fogalmi összetevőinek fejlődése az Alkotmánybíróság és a Kúria döntéseiben

The starting-point of my doctoral research is the legal institution of the liability to pay the tax. In the absence of its introducing cannot be interpreted the problems of interpretation of the law affecting the legal status of the person liable to pay the tax. The goal of my paper is to present the reasons of launching of this legal institution in the Hungarian tax law. I analyse the material conditions of the liability to pay the tax by sentences of the Hungarian supreme court. My paper is structured as follows: firstly, I present the purpose and function of the legal institution of the liability to pay the tax. In doing so, I also deal with, through the glasses of the Constitutional Court of Hungary, how the legal institution of liability to pay the tax affects the civil enforceability of the claim. I also examine whether if its conditions are emerged, it is mandatory to apply the legal institution. Secondly, I discuss the content of the material conditions of the liability to pay the tax. In that context, I deal separately with the accurate content determination of the three conceptual components, with the assistance of the relevant case-law.