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

  34-52

  Gabriella Csűrös

  Views:

  166

  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...

• Fiscal Conditionality in EU Law

  143-156

  Zsolt Halász

  Views:

  84

  This paper analyses the evolution, objectives, and instruments of fiscal conditionality legislation of the European Union. The author provides a detailed analysis of the relevant elements of the existing legislation, as well as the recent judgments of the Court of Justice of the European Union on the subject. The paper demonstrates that the Financial Conditionality Regulation is not an instrument for protecting the rule of law in general, but its general purpose is to protect the EU budget by enforcing the fundamental requirements deriving from the rule of law.

• The Ecclesiastical Percentage(s)

  62-79

  Bernadett Szilágyi

  Views:

  95

  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.