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• The relationship between distraint in real estate and real estate registration – with special regard to the legal effects of registering and recording certain rights and legally significant facts

  137-156

  Mónika Fazekasné Németh

  Views:

  472

  The subject of the study is the realization of real estate, which is not examined in the traditional way but within the scope of the implementing law, but as a legal institution affecting several jurisdictions, focusing on the ownership of the auction buyer. In addition to the method of obtaining ownership based on the official auction, it analyzes in detail the possibilities of obtaining from the non-owner in the official auction and in the light of the judicial practice, the legal effects of registering the enforcement right and the note are taken into account.

• Definition of Built-in Immovable Property in Value Added Tax Regulations

  91-106

  Gábor Butor

  Views:

  210

  Immovable properties have a specific legal and economic role. The specific role of immovable properties means that the rules governing real estate transactions are not only specific but also complex. This conclusion is shared by the renowned professor Charles E. McLure, jr. who argues that the treatment of real estate transactions from a VAT perspective is one of the most complex issues in the field of taxation. Where the subject of the transaction is real estate, further analysis is required as to which type of real estate the property is for VAT purposes, as the VAT consequences for each type of real estate are significantly different. The primary level of distinction between the different types of real estate is whether the property is unbuilt or built-in. In the present study, I address the issues related to the definition of built-in real estate.

• Smart Contracts, Blockchain Technology and the Formulation of a Proposal for Their Application in Public Administration

  56-73

  Zsolt Czékmann

  László Kovács

  Eszter Czibrik

  Views:

  434

  The study focuses on smart contracts, emphasizing the opportunities provided by blockchain technology. The main research method used is an examination of relevant domestic and foreign sources on the topic, such as studies and legislation. In addition, we formulate a proposal on how smart contracts and blockchain technology could be applied in public administration, focusing on the real estate registration procedure.