General anti-avoidance rules in the tax legislation of Hungary

This article discusses the roots of and the view on tax avoidance, the anti-avoidance rules in Central and East European countries, the difficulties of adapting tax law, the rules and practice of anti-avoidance in Hungary, the models of abuse of law and Hungarian tax law, the classification of contracts based on their true nature, and the proper use of rights (prohibition on the abuse of law) in Hungarian law. Concludes with some theoretical comments on the general anti-avoidance rule in Hungary and the reasons for modifying it.