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  • 1 University of Szeged, Law School Please ask the editor of the journal.
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Hungarian statutes and regulations contain a "without prejudice to international treaty obligations" clause as to the scope of their provisions. In such cases the international treaty-or maybe an existing mutual practice in its absence-shall be enforced based on the express provision of the domestic act. This process might prove to be quite lengthy, since the Minister of Justice is authorized to pronounce on the existence of such mutual practices. In the second half of the 1990's the Hungarian legislative branch (the Parliament) passed a statute on taxation which entered into force even though it violated the bilateral treaties concluded by Hungary to avoid double taxation.