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• The Question and the Means of Tax Liquidity in Tax Law System

  128-150

  Zsolt Pfeffer

  Views:

  142

  The paper scrutinizes the definition, the general and the legal characteristics of tax liquidity. It is a very essential question as to whether taxable persons have enough money to fulfill the obligation of taxpaying, secure their abilities to pay taxes in the future. The tax liquidity can be analyzed specially in the field of duties, ordinary and extraordinary taxes of wealth and natural justice. The legislator can regulate different legal institutions to fulfill the requirement of tax liquidity: it can prescribe for example various allowances, the possibility of deduction or it can ensure different possibilities in the field of fairness.

• The Relationship between Power and Crime (Criminological approach)

  112-125

  Ferenc Irk

  Views:

  142

  During the presentation of the relationship between power and crime the criminologist-author attempts to define power-crime, including crimes committed by the state. Based on international literature, it deals with special features of the power/ state deviances and the characteristics of victims of power crimes.

• Rule of Law – Active State: Reconstructing the Conception of the Rule of Law in Zoltán Magyary’s Theory

  9-26

  József Szabadfalvi

  Views:

  194

  Zoltán Magyary was an internationally recognised Hungarian professor of law who carried out research in modern theories of administration and state theories. Defending the values of the rule of law and taking action against the anomalies of legal formalism were among his major scientific goals. According to him, one of the most important functions of a legal system is the protection of human rights, therefore he accepted the view that courts must have the authority to review administrative decisions. At the same time, he stated that the effective and productive functioning of administrative institutions and the executive power is a priority in a legal system. Due to the fact that he did not provide a complete analysis of the correlation between the rule of law and the effective functioning of administrative institutions, he opened the possibility for posterity to give various and different interpretations of the issue.

• Likeness of Police Officers: Freedom of the Press and the Right to Facial Likeness at the Crossroads of Civil and Fundamental Rights

  110-128

  Zoltán Tóth J.

  Views:

  186

  The Constitutional Court of Hungary, proceeding in its new competence regarding the „real” constitutional complaint obtained from 1 January 2012, is allowed to adjudicate the motions initiated against concrete judicial decisions which are deemed to be contrary to the Fundamental Law of Hungary. Within this procedure the Constitutional Court places the protection of the freedom of expression and freedom of the press above the protection of personality rights. The Court consistently annuls judicial decisions that declare infringement of personality rights on grounds that a press agency published recognizable facial likeness of police officers being on duty during demonstrations. The present paper analyses the course during which the Constitutional Court does enforce the constitutional requirements elaborated in its former practice and, thereby, repeals the ordinary courts’ decisions if those favour the personality rights of police officers over the freedom of the press.

• The Problem of Defining Criminal Norms Precisely. The „Clarity of Norms” Doctrine in the Decisions of the Hungarian Constitutional Court and in Judicial Practice

  37-59

  Krisztina Ficsor

  Views:

  357

  The principles of legality in criminal law determine numerous requirements both for the legislator creating criminal statutes and for judges as well who decide criminal cases. One of the most important demands of legality is the principle of maximum certainty according to which the state must establish a system of criminal law in which the wording of the statutes are clear, precise and understandable for the citizens; and judges are able to interpret criminal rules without making arbitrary decisions. In the Hungarian legal system the demands of maximum certainty are represented by the principle of nullum crimen sine lege. This principle is called the „clarity of norms” doctrine in the practice of the Constitutional Court of Hungary (HCC) which is entitled to strike down criminal statutes which do not meet its requirements. The aim of this paper is to argue for the claim that the „clarity of norms doctrine” and the concept of certainty in criminal law is based mostly on considerations about the plain meaning of words and texts and lack a coherent theoretical background in the decisions of the HCC and in judicial practice as well. The author offers a more complex and coherent conception of certainty stating that its requirements relate not only to linguistic considerations but also to thinking over the moral and political values of criminal law as well.

• Public Hearing as a Safeguard of Fair Trial in Criminal Proceedings

  46-61

  Tamás Háger

  Views:

  186

  The primary aim of my paper is to examine the questions related to the institute of public hearing. As we know, publicity is one of the most important safeguards of fair trial in criminal procedure. In my opinion, it is necessary to examine these procedural questions in a scientific depth in the light of both the case decisions of the High Courts and the practice of the European Court of Human Rights. The study examines one of the important pledges of a fair trial, the effectiveness of the basic principle of publicity in the criminal procedure. It explores the principle from a dogmatic point of view, and also in the light of both the European standards and the regulations currently in force. It mentions the limitation and exclusion of publicity, and the legal consequences of violating publicity in a great detail. Classic legal institutes are shifted into new dimensions by the technical improvements of the modern world and the media broadcasts from courts, and the paper points it out that for the sake of having an undisturbed court hearing and verification, some modifications on certain legal regulations may be justified. The study also mentions the standpoints of legal literature regarding the notion of publicity in detail, and by summarizing them it attempts to define the notion of the given basic principle as per aspects of law science, considering the characteristics of the 21st century. After the establishment of law theory principles, besides introducing the regulation in force and touching upon court practice, my paper analyzes questions that are more and more current, especially due to the reports by the electronic media, which sometimes cannot only disturb the order of the court, but also the procedure of verification. So, after the examination of basic hypotheses and the legal institute, it draws the conclusion that the development of the legal institute justifies the modification of the procedural law in the future, especially in connection with informing the press.