Search

Search Results

• The Question and the Means of Tax Liquidity in Tax Law System

  128-150

  Zsolt Pfeffer

  Views:

  142

  The paper scrutinizes the definition, the general and the legal characteristics of tax liquidity. It is a very essential question as to whether taxable persons have enough money to fulfill the obligation of taxpaying, secure their abilities to pay taxes in the future. The tax liquidity can be analyzed specially in the field of duties, ordinary and extraordinary taxes of wealth and natural justice. The legislator can regulate different legal institutions to fulfill the requirement of tax liquidity: it can prescribe for example various allowances, the possibility of deduction or it can ensure different possibilities in the field of fairness.

• Editorial

  6-7

  László Fodor

  Views:

  311

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

• White Book and Strategy: AI Regulation Initiations in the European Union and Hungary

  119-137

  Dániel Mazsu

  Views:

  342

  Artificial Intelligence (AI), alongside green solutions and the suddenly exploding COVID-19 pandemic, is one of the most important buzzwords of the 21st century in a growing number of areas of society and economy. Despite this, the regulation of technology is still in its infancy in all parts of the world, and neither the European Union nor Hungary are exceptions. But there are already documents and proposals that will form the basis for future legislation in the aforementioned territories. This article analyses these from several perspectives, as well as comparing them with the hopeful goal of bringing them closer to each other.

• Editorial

  7-9

  László Fodor

  Views:

  144

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

• Editorial Preface

  9-11

  László Fodor

  Henriett Rab

  Views:

  140

  In the preface, the content of the given issue is described by the editor. In addition to the latest changes to the journal, here is the explanation of the Latin phrase on the back cover.

• The Role of the Local Goverments in the Changed System of Environmental Public Administration

  79-93

  András Bencsik

  Attila Barta

  Views:

  211

  This study investigates the transformation of environmental protection as a specialized administrative duty in Hungary, with special attention on the (changing) roles of local self-governments in this area. Following the outline of the general correlations within the topic, the study inspects several individual administrative fields, with attention given to the relationship with environmental protection policies. Our plan is to extend this analysis in the future, in hopes of covering additional specialised administrative areas as well. Our firm opinion is that the solutions provided by the sectorial approach inherent in our administrative system proved to be ineffective insolving today’s global issues. To ensure an effective environmental protection strategy, the organizations of public administration must be involved with larger roles assigned to them. Although the methods of regulation in this area are diverse, the most widespread approach proves to be the direct administrative intervention, even nowadays.

• The Financial Intermediation System in the Service of Environmental Protection or Green Financial Solutions

  129-140

  Zoltán Nagy

  Péter Sereg

  Views:

  252

  In the present study, we have presented the activities and measures of the financial sector that support environmental protection and take into account climate change. To this end, existing international organizations have adopted documents to promote the use of climate-neutral green financial solutions by consumers, and new international organizations have been set up specifically for this purpose. The most successful of such organizations is NGFS, which currently has more than a hundred members. We have seen that the Hungarian National Bank has also taken a number of measures, announcing a program to green the financial sector.

• Editorial

  7-8

  László Fodor

  Views:

  150

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

• Editorial

  7-9

  László Fodor

  Views:

  155

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

• The Legal Status of Titanic

  8-18

  Erzsébet Csatlós

  Views:

  188

  It has been ten decades now since the luxurious, unsinkable ship started its first and last voyage. The centenary of the tragedy has put ancient shipwrecks into the centre of attention and denoted the legal gaps and anomalies of national and international legal efforts to regulate their legal status and to protect them from treasure hunters. The essay aims to define the legal status of R.M.S. Titanic as being one of the most famous shipwrecks of our time, its story and legal situation might be the object-lesson for the problems and deficiencies of the legal issue of international protection of underwater cultural heritage, the sovereignty and ownership of historical objects found at sea and the anomalies of customary international law concerning shipwrecks.

• The Indigenous Peoples’ Right to Cultural Identity in the Case-law of the Inter-American Court of Human Rights

  145-163

  Katarzyna Zombory

  Views:

  272

  The present paper examines the protection of cultural identity in the case-law of the Inter-American Court of Human Rights (IACHR), where this question has primarily been dealt with in connection with the rights of indigenous peoples. Although not expressly guaranteed in the American Convention on Human Rights (ACHR), the right to cultural identity is found to be protected in the treaty due to the IACHR’s evolutionary interpretation of the right to life and the right to property, as well as other first-generation human rights contained in the ACHR. Issued in the Spring of 2020, the IACHR decision in the case Lhaka Honhat vs Argentina puts into a new perspective the protection of the right to cultural identity. Unlike before, it was clearly established that cultural rights are autonomous and judicially enforceable under Article 26 of the ACHR. At the same time, the ICHR’s revolutionary approach provides new opportunities for the judicial protection of environmental rights claims based on Article 26 of the ACHR as well.

• Imposing Punishments in Practice: The Practice of Imposing Sentences on Drink Driving Based on File Research

  114-132

  Ágnes Pápai-Tarr

  Views:

  223

  I researched the practice of imposing punishments on drink driving in the area of authority of the Court of Debrecen, as a major part of a comprehensive study of the imposition of sentences. The main aim of the research was to collect data about the imposition practice regarding offences which are committed en masse, and result in uncomplicated judgements. Another aim was to study how detailed was the exploration of the factors concerning the personality of the offender, and to what extent the judge could take into account such information during the individualised imposition process. This study describes the results of the file research, primarily focusing on the observations regarding the imposition of certain types of sanctions.

• Editorial

  7-9

  László Fodor

  Views:

  150

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

• Looking for Solutions of the Hungarian Legislation of Public Procurement

  24-46

  Zsolt Pfeffer

  Views:

  126

  The Hungarian public procurement law will be renewed from 1th January 2012. Because of the new Act on Public Procurement (PPA) the development of the legislation of the last years should be reviewed. What kind of problems did the legislature have to solve? How could the specificities of an adequate public procurement act be defined? How does the judicature affect the legislature? This study tries to give answers from the point of view of the judicature. It examines the results of legislation, the experiences of practice, the earlier amendments and the most essential attributes of the new PPA.

• Agricultural irrigation in Hungary, with special regards to the water resources levy and agricultural water supply fee

  46-61

  Ágnes Bujdos

  Views:

  198

  The price of the agricultural irrigation is determined by the water resources levy and agricultural water supply fee, which are regulated under Article 15/A. (1) and Article 15/F. (1) of the Act LVII of 1995 on Water Management. A kind of dualism concerning the price of the irrigation can be observed in Hungary. On the one hand, the necessity to irrigate has to be reflected in the price due to the negative impacts of drought on crop production, although irrigation scores low on the hierarchy of water uses. On the other hand, the price must also express the value of water as an irreplaceable natural resource with limited renewable capacity. Based on the analysis of the said provisions, it can be concluded that though allowing derogations from paying for the agricultural irrigation can be justified in many cases,  concerns can be raised regarding their uniform application without involving discretion regardless, among others factors, of the differences in the economic situation of the farmers.

• Punishable Children

  97-111

  Anikó Pallagi

  Views:

  221

  In Hungary from the 1990s in line with the international tendencies a number of studies were published in the literature urging the reform of the criminal law dealing with juvenile crime. Simultaneously one can establish that among others due to the increasing criminal rate the reasoning for the reduction of the lower age limit of punishability to the age of 12 has started. During the codification process a number of arguments were given for and against the alteration of the age limit of punishability. However setting the lower age limit of punishability below fourteen can be found in the criminal law regulations of Hungary and also of other European countries. This paper examines the antecedents, reasons and possible amendments of the regulation of the new Criminal Code on the age of punishability.

• Editorial

  7-9

  László Fodor

  Views:

  124

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

• Environmental Mediation in Germany

  60-77

  István Bereczki

  Views:

  154

  It has always been a difficult question for the State to ensure effective decision-making processes for instances where public participation is considered to be a requirement. This question might be even more essential when it comes to disputes concerning large-scale projects with environmental impact. When the public is affected by such project, the contractor must be really prudent, otherwise high number of litigation may be initiated afterwards. The very special form of mediation, the so-called environmental mediation may offer a solution to this problem, by allowing all participants to meet and discuss every crucial issues related to projects described above. It is also important to emphasize that not the same requirements apply to environmental mediation and to other civil law related mediation procedures. The aim of environmental mediation would not be less than to improve the quality of public bodies’ decisions.

• Personal and Organizational Framework for the Activities of the Defence Counsel in Hungary

  79-88

  Viktor Bérces

  Views:

  119

  In the Hungarian system of criminal procedure, several participants of the proceeding may provide activities aiming at the defence of the defendant (e.g. the prosecutor or even the defendant himself). My dissertation, however, shall focus on the activities of the defender based on delegation or recorded Power of Attorneys given, in consideration of the fact that almost without exception this personal group act as advocates in criminal procedures, furthermore, solely lawyers have the expertise necessary for the defence, and the “equality of arms” principle may only succeed completely through them.

• Editorial

  7-8

  László Prof. Fodor

  Views:

  184

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

• Examination of Quality Management Solutions and Their Applicability in the Context of Right to Information

  102-118

  Ádám Marsovszki

  Views:

  134

  With the growing importance of good public administration, the quality of information can be measured primarily through customer satisfaction. In order to provide a uniformly high level of information, it is possible to apply quality management standards and other solutions such as ISO 9000, citizen’s charts and excellence models. However, they are not always able to measure the quality of information in a targeted way, therefore the use of solutions based on customer feedback is required. However, the question arises, whether these classic quality management solutions can still be used in an environment where multi-channel access, electronic communication, automation and artificial intelligence are playing an increasingly important role in public administration and customer information?

• The new Civil Procedure Code – from order for Payment Perspective

  94-113

  Judit Molnár

  Views:

  126

  The study aims to assess the basis of the features of the new Civil Procedure Code, it is a general background of the non-litigious procedures. The research seeks to answer two questions: whether the new Civil Procedure Code satisfies the requirements of the non-litigation requirements; and whether it leads to a change in the regulation of non-litigation procedures. The study whittled down the scope of the investigation to the order for payment procedure. Based on the primary research, the sections of the draft of the new Civil Procedure Code, which are referred to by the order for payment procedure, are two ways to present: content unchanged, and content changed. The study examines the impact of the latter, and draws conclusions based on the changes in content on the relationship of the order for payment procedure and the new Civil Procedure Code.

• The British Isles and the Arctic: Episodes from the Past and Present

  159-170

  Daniel Haitas

  Kitti Antal(Translator)

  Views:

  131

  The article explores certain past and present aspects of Britain’s engagement with the Arctic. More specifically, it looks at English and Scottish connections with the area of Spitsbergen (present-day Svalbard, Norway), focusing on exploration and whaling, as well as competition with European powers. Certain legal issues that subsequently arose over the course of time regarding the area are also looked at. Additionally, it examines modern tensions surrounding Svalbard, between the European Union and Norway in the aftermath of Brexit, specifically due to the allocation of fishing quotas. This illustrates the impact that Brexit has had in various different areas. The study also deals with the United Kingdom’s present engagement with the Artic, including Scotland’s attempt at formulating an independent Arctic policy.

• 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:

  337

  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.

• Hungarian Legislation on Unfair Commercial Practices – Critical Comments

  54-67

  Edit Zsuzsanna Tárczy

  Views:

  153

  Directive 2005/29/EC concerning unfair commercial practices (hereafter: UCPD) has a maximum harmonization character. The aim of this paper is to review and criticize the rules of the Hungarian implementing act. The starting point is the ban stemming from the maximum harmonization: Member States during the implementation must not create or apply stricter or milder rules than those of the UCPD. However, the Hungarian act has many problematic parts in connection with both the rules and the definitions. Besides scrutinizing these questionable points the paper also uncovers the possible practical consequences.