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• The Ecclesiastical Percentage(s)

  62-79

  Bernadett Szilágyi

  Views:

  117

  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.

• Municipal Waste Management and the Hungarian Model

  47-66

  Judit Pump

  Views:

  149

  There is an ongoing debate on how the role of municipalities should be changed in the local public service sector due to the financial problems present at local level. The debate is mainly related to determine the adequate level and function of local governments. The author introduces the basic elements of a model of public services that shows the relationship between the public actors (state/municipality), the service provider and the user, including how the need is determined, the service is provided, financed and the service provider is chosen. The author introduces the “Hungarian Model” and its main features: the co-existence of three different model (public, quasi private and mixed) of the waste treatment service sector differing in the relationships established among the stakeholders and in the financing system; and the right of municipalities to freely switch between them. It draws the attention to how the changes in the role of the state and the legal framework influenced the models and reshaped the relationships of the stakeholders without dealing with the consequences.

• Neighbouring Rights of Press Publishers: Issues Relating to Transposition

  Gábor Polyák

  Klára Szalay

  Views:

  254

  Press publishers spend billions on producing quality journalism each year. While the costs of producing well supported, quality journalism manifest in producing the original content, i.e. the very first copy, further costs – due to digitization – are negligible. Parallel to this, prosperous business models thrive on re-using articles in press publications, as well as optimizing them for search and social media platforms attractive enough to generate huge amounts of advertising revenue. But not for the those who actually make the content. The European Union seeks to persuade large digital companies to take part in the financing of European content, mainly through competition law or by taking steps to improve the competitive position of European companies. The rules relating to press publishers of the EU Copyright Directive of 2019 intend to serve this purpose and will be analysed in this paper.