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• Fairness in the Taxation System

  52-66

  Csaba Szilovics

  Views:

  135

  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.

• The Transfer of Contract on the Basis of Statutory Provisions: Novation or Succession?

  7-27

  Ágnes Juhász

  Views:

  191

  In 2016, the Act CLXXVII of 2013 on the Transitional and Authorizing Provisions related to the Entry into Force of Act No. V of 2013 on the Civil Code (’Ptké.’) was amended, with questions of interpretation arising regarding the transfer of contract on the basis of statutory provisions. Therefore, after a short period of rest, the transfer of contract, the novation, and their relationship again became the focus of the attention of both legal scholars and practitioners. After a short introduction of the legal provisions on the transfer of contract, the amendment of 2016 and its reasons are reviewed. Then, both the controversies that emerged in the judicial practice and the answers given by the Hungarian Constitutional Court and the Curia are examined thoroughly.

• Past, Present and Future – Where is the restraining order Heading?

  84-100

  Andrea Noémi Tóth

  Views:

  144

  Le législateur hongrois voulait un moyen efficace contre la violence familiale. Ce moyen est devenu l’injonction d’éloignement qui existe dans la procédure pénale hongroise depuis 2006 comme une mesure coercitive du code de procédure pénale et depuis 2009, comme une ordonnance référé. Cette étude souhait résumer la régime de l’injonction d’éloignement en Hongrie aux propositions initiatives des exigences, qui sont montrées par l’Union Européenne. À partir de 2004, on doit accorder une grande attention aux préceptes européennes parce que les règles européennes font partie de notre vie. On doit mentionner la Directive 2011/99/UE du Parlement Européen et du Conseil du 13 décembre 2011 relative à la décision de protection européenne et le Réglement 606/2013 du Parlement Européen et du Conseil, parce qu’ils déterminent la protection européenne en matière pénale et civilie aussi. L’étude est fermée par les propositions, pour améliorer l’efficacité de l’injonction d’éloignement et assurer une protection de plus haut niveau pour les victimes de la violence familiale. On ne peut pas éviter l’actualité des propositions, en considérant la codification du code de procédure pénale.

• Legal interpretation issues regarding the status of the trade unions

  79-95

  Imre Szilárd Szabó

  Views:

  659

  The unique purpose and role of trade unions is the protection of the employees’ social and economic interests. As compared to the previous concept, the applicable labour code introduced a conceptually new approach with respect to collective labour law, including the purpose of trade unions, reducing the trade unions’ rights to such a minimum level which shall be generally granted for a civil organization operating in the interest of a certain purpose. In my study, some legal interpretation questions –without the ambition to be exhaustive – that arise in practice come  under analysis, which highlight in a crystal clear manner the question as to what sort of practical issues are raised and interpretation possibilities are opened by certain items of the Hungarian labour law regulation in connection with the legal status of the trade unions and the exercise of their rights.

• Public Procurement Issues in the Field of Environmental Liability

  175-188

  Andrea Gyulai-Schmidt

  Views:

  175

  In public procurement, the principle of responsible management of public funds applies (Section 142 of the Public Procurement Act). This does not mean that only the techniques of fast-acting, quasi-abbreviated announcements or accelerated public procurement procedures are preferred, but on the contrary also direct tenders without general public procurement procedures are possible. The basis for efficient and transparent public expenditure at least are public procurement procedures that adhere to minimum procedural deadlines and create competition, i.e. facilitate the participation of as many bidders as possible. On the other hand, remedying environmental damage caused by third parties requires that the award of appropriate protection and remedial measures to the relevant contractors and the associated compliance with public procurement procedures do not cause delays that could contribute to extreme environmental degradation. In these cases, it is necessary to check whether there is a case of extreme urgency (imminent danger) and whether the award procedure can be omitted in whole or in part. In line with the above considerations, the present study, with reference to the Hungarian and EU regulations for public procurement, as well as comparative law with the inclusion of German and Austrian examples, examines whether the Hungarian legislator has additional leeway to prevent and quickly eliminate urgent or permanent serious environmental damage in accordance with procurement law.