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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.

• Issues of Public Social Responsibility in Great Britain and Hungary

  122-136

  Nóra Jakab

  Zsófia Ráczi

  Views:

  330

  Social responsibility has undergone significant development in recent years. The concept has spread into every aspect of life: personal life, the economic sphere and finally the public sector. It is proven that currently many states are struggling with various problems in the public sector. We believe that public social responsibility is one of the guidelines that is able to help, for example, in the realization of a comprehensive public administration reform. This paper examines public social responsibility in Great Britain and Hungary. Even though we have the example of the United Kingdom to follow, their way of practicing PSR may not be suitable for the rest of the European countries because of the fundamental differences in our legal systems and mindsets.