Search

Search Results

• Fiscal Conditionality in EU Law

  Zsolt Halász

  Views:

  77

  This paper analyses the evolution, objectives, and instruments of fiscal conditionality legislation of the European Union. The author provides a detailed analysis of the relevant elements of the existing legislation, as well as the recent judgments of the Court of Justice of the European Union on the subject. The paper demonstrates that the Financial Conditionality Regulation is not an instrument for protecting the rule of law in general, but its general purpose is to protect the EU budget by enforcing the fundamental requirements deriving from the rule of law.

• The framework for budgetary expenditure of local governments between 1993–2010 and after 2010

  79-97

  Péter Bordás

  Péter Bordás

  Views:

  499

  The present study is an analysis of the budgetary expenditures of the Hungarian local governments between 1993 and 2010. One of its main objectives is the presentation of the most significant local public functions. The problem of borrowing and debt management of local governments cannot be ignored in this study. Based on the results of the study it is clear that the operational expenditures were pre-dominant meanwhile the local governments could not dedicate more money to the investment in different domains. The most important failures of the previous system were the unfavourable allocation of duties and the decreasing central support. After the adoption of the new Municipal Law, important financial changes put in place. As a tendency of the past few years it can be stated that the scope of local public tasks is narrowing (e.g. the primary education and the social security system were centralized) whilst the budgetary expenditures of local governments are decreasing. As a main conclusion the author states that the local financial autonomy was reduced during the last years.