The operative part of uniformity decision no. 1/2012 KMPJE

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1. According to Article 38, paragraph (1) of Act XCIII of 1990 on fees, a court proceeding starts by submitting a claim, a claim for an out-of-trial proceeding, an appeal, a request for the re-opening of a case or a request of review by the Curia. According to the Act the various stages of court proceedings, the first instance and appeal stages constitute separate proceedings that are subject to separate fees.

2. The base of the fee shall be calculated in each proceeding according to Article 39, paragraphs (1)-(3) of the Act.

3. Act CLVI of 2011 on the amendment of certain tax regulations and other relevant law shall be applied in court proceedings that started after 1 January 2012.