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• Editorial

  7-8

  László Fodor

  Views:

  129

  In the preface, the content of the given issue is described by the editor in the form of 5-6 line article descriptions. In addition to the latest changes to the journal, here is the explanation of the Latin phrase on the back cover.

• ’The more speech, the better’: Review of the Book of András Koltay on New Media and Freedom of Speech

  Gergely Gosztonyi

  Views:

  279

  At first glance, the new book of András Koltay seems to be a translation of his recently published volume, New Media and Freedom of Expression: Rethinking the Constitutional Foundations of the Public Sphere (Hart International, 2019). Therefore, one would expect that the work itself does not provide any new information to those who already know the original in English. That could not be less true. As we get to the bottom of this false impression, the review shows the many virtues and minor mistakes of the book.

• International and Regional Fight Against Climate Change and its Economic Impacts

  84-98

  Zsuzsanna Putnoki

  Views:

  220

  The climate change represents one of the greatest challenges nowadays. The United Nations Framework Convention on Climate Change and the Kyoto Protocol tried to attend the problem in international level. However the Kyoto Protocol’s first commitment period will be finished in 2012 and a new international framework needs to have been negotiated and ratified that can deliver the stringent emission reductions. When it will be contracted, the European Union defends against the climate change with regional instruments, like EU Emissions Trading System (ETS). The ETS tries to manage the problem by financial method.

  The Copenhagen Accord declared that scientific view: the increase in global temperature should be below 2 degrees Celsius. The question is now, what the world and the EU should do for this goal. What is the expected global and EU emission in 2020? The EU has two kind of mitigation pledges: the 20% or 30% reduction. How EU achieves expectations and what kind of tools could help about this? The Europe­an Commission made several documents about this problem and the ways of mitigations.

• Economic Policy Cooperation in the European Union – Which Way to Go?

  34-52

  Gabriella Csűrös

  Views:

  190

  during the realization of your dream obstacles may arise and they differentiates your choice – „which way to go?” there is an ongoing debate which way the eu should go. the eu has already reacted to the crisis – are these measures satisfactory? Which way the eu seems to choose? to be able to answer some of these questions preliminary studies are necessary. In order to identify the european union you must define the aim, the instruments of the aim, the characteristics, the defects and the changes of these instruments.

  As a matter of fact nowadays the most vital topic is the stabilisation role of the EU. In view of governmental methods, coordinative and regulative governmental methods usually have more stabilisation effects in the EU than financial governmental method. Owing to the crisis, the coordinative and regulative governmental methods have undergone changes. The steps that were made by the EU in the field of financial governmental method are considerable – though further actions should be taken. The financial method with stabilisation function is insufficient. The EU budget cannot play stabilisation function because of limitation of EU revenues. If the EU holds on to the dream of economic and monetary union, the EU should strengthen the tools of economic governance to be able to reduce the shortcomings of one-armed economic governance not only at EU but also at Member State governmental level. Measures taken up until now show other way: they create the vision of a more multi-speed and „multi-way” process...

• Editorial

  7-8

  László Fodor

  Views:

  238

  The twenty-first issue of our journal is now in the hands of the esteemed Reader. Already at the start of the Pro Futuro, our editorial board set the goal of publishing issues in English from time to time. In 2019, we finally had the opportunity to do so.

• The Ecclesiastical Percentage(s)

  62-79

  Bernadett Szilágyi

  Views:

  117

  Church financing is a multiple system. One of its elements, introduced in 1997, consists of taxpayers’ offer which is a determined part of their personal income tax. The study examines the regulation of tax management from the perspective of taxpayers and beneficiaries. This method of financing has an important budgetary consequence, i.e. the budget completes the sum of the allocation of personal income tax for Churches to a specified extent. The study examines several contradictions with respect to the application of this financing method.

• The Purple Dignity, the Yellow Treason – Symbols and Rituals in

  156-158

  Nikolett Talabos Dávidné Lukács

  Views:

  152

  Book review on Bódiné Beliznai Kinga's book, the title is "A bíbor méltóság, a sárga árulás. Szimbólumok és rituálék a jogtörténetben" (Balassi

  Kiadó, Budapest, 2014.)

• Fairness in the Taxation System

  52-66

  Csaba Szilovics

  Views:

  163

  Studying the fairness of taxation is not separable from the general emergence of the social fairness, but some features of its own could be determined. In this paper I examined the problem of the fairness of taxation and drew up the details of the optimal tax system. One single chapter was devoted to the analysis of the relation between the notion of fairness and equity and another was devoted to the analysis of the question of sameness, which is necessary for the understanding of the fairness of taxation.

• Critical Remarks on the Acquittal of Vojislav Šešelj with regard to Instigation, Aiding and Abetting

  97-109

  Eszter Kirs

  Views:

  148

  Vojislav Šešelj was acquitted by the International Criminal Tribunal for the former Yugoslavia on 31 March 2016. The Trial Chamber of the ICTY assessed evidence on the recruitment of volunteers (who later became perpetrators of international crimes), the defendant’s extremist, nationalistic and public hate speeches, and drew the conclusion that he is not responsible for war crimes or crimes against humanity. The present paper discusses gaps and mistakes appearing in the judgement from the point of view of two criminal liability concepts: instigation and aiding and abetting. After briefly summarizing the standards applied by the ICTY, the author presents a reassessment of the facts referring also to the major arguments of Judge Flavia Lattanzi (dissenting).