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• The Interpretation of Tax Law in the Precedents of the United States of America

  Zsolt Pfeffer

  Views:

  221

  The proper interpretation of the legal provisions in the field of tax law has high importance because it determines the opportunities of the taxpayers.  Taxpayers normally wish to pay as little tax as possible, in contrast, the tax authorities try to collect as much tax as, according to them, is still lawful. If a taxpayer makes an error in his legal interpretation, he has to face the legal consequences, that is why it is necessary to know the case law. In the English law and in the law of the United States, two fundamental approaches of the interpretation of tax law have emerged: according to the strict approach, the judicature has to scrutinize only the meaning of the words of the act and that is what determines the question of the tax burden. On the other hand, the other approach means that the purpose of the questionable transaction or the intention of the legislator shall be taken into consideration as well, but only in that case in which the application of the words would lead to an unreasonable result. This paper analyzes the relevant precedents of the United States, mentioning many examples and scrutinizes the theoretical bases and the application of the two approaches mentioned.

• The Criminal Provisions of the DDoS Attacks in the United States, Eu- rope and Hungary

  66-83

  Kitti Mezei

  Views:

  318

  The Internet offers an opportunity to launch y wide range of cyberattacks such as Distributed Denial of Service (DDoS) attack, which exploits the vulnerabilities of the system network without access. DDoS attacks continue to grow in intensity and complexity. Due to the Crime-as-a-Service business model and online criminal markets DDoS attacks have become accessible to anyone willing to pay for such services. It can be launched easily, although it may cause serious social and economic damage. The aim of this paper to present the criminal provisions of the DDoS attack in the United States, Europe and Hungary.

• To support or not to support? A critical look at film support schemes: the American and the European Model

  42-61

  Klára Szalay

  Views:

  126

  The current article aims at mapping the origins of film aid schemes, comparing the different motives that lay behind the American and European model eventually leading to a globally strengthening subsidy race. Rules guiding national subsidies for the film industry in the European Union have their limits in the State Aid rules of the Treaty on the Functioning of the European Union as well as the Communication of the Commission on certain legal aspects relating to cinematographic and other audiovisual works.

• On the Nature of Political Corruption

  87-97

  Emese Szilágyi

  Views:

  101

  This article summerize the essay of Samuel Issacharoff (Harvard Law Review , 124. 1/2010. (November), 119-142.)

• 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.