Abstract
A Hungarian paper has been published in the foreign legal press, dealing with the legal problems of international economic associations in the Council for Mutual Economic Assistance (CMEA) countries.1 Another article discussed in the Hungarian professional press in English ‘the legal framework of cooperation contracts’ with a short section also on economic associations with foreign participation.2 The legal problems of economic association with foreign participation, too, deserve corresponding treatment. This is the reason for this paper.
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Notes
See Madl, `Internationale wirtschaftliche Assoziationen—gemischte Unternehmen in den COMECON-Ländern’, Aussenwirtschaftsdienst des Betreibsberaters (June, 1972), Number 6, pp. 257–264.
See Szasz, ‘The Legal Framework of Co-operation Contracts’, Marketing in Hungary (1973), Number I, pp. 17–19.
See Vékäs, ‘Die rechtliche Regelung der Wirtschaftsvereinigungen in Ungarn’, Jahrbuch für Ostrecht, Volume XII, semi-annual Number 2, pp. 123–144; Vékäs,’Le régime juridique des sociétés économiques’, Revue de Droit Hongrois (1971), pp. 72–91.
The declaration has been published in Magyar Nemzet,3 October 1972, p. 3.
See, for example, Mad!, supra, n. 1. Section 15, COMECON-Gesellschaften und Ost-West Gesellschaften,p. 352.
In continental terminology, these forms are Offene Handelsgesellschaft (OHG), Aktiengesellschaft (AG), Gesellschaft mit beschränkter Haftung (GmbH), Gemeinsamer Betrieb (Gb).
See Sections 7 and 7(a). On the rates and turnover tax, see A gazdasógi mechanizmus jogszab6lyinak gvüjteménye (Corpus of the legal provisions of economic management),(Közgazdasägi és, Jogi Könyvkiadó, Budapest), Volume IV: ‘Regulation of the distribution of profits’, pp. 467 et seq. Especially elaborate and informative on this very problem is the article of Nagy, `Taxation of Economic Associations with Foreign Participation’, Marketing in Hungary (1973), Number 3.
See Section 6 of the Decree.
See Section 12 of the Decree.
See Vékäs, supra n. 3.
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Madl, F. (1981). Hungary. In: Campbell, D. (eds) Legal Aspects of Joint Ventures in Eastern Europe. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4424-9_5
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DOI: https://doi.org/10.1007/978-94-017-4424-9_5
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