Hungarian Regulations Research Articles

Europol cooperation in Hungarian law enforcement

Aim: The aim of the article is to present the practical aspects of Europol’s role in Hungarian law enforcement. Methodology: We have collected knowledge about the operation of Europol, its services and support of law enforcement by studying the available EU and Hungarian regulations, as well as performing the former management tasks of Europol Hungarian Liaison Bureau, and practical implementation of the tasks of the crime coordinator assisting domestic procedures. Findings: Europol’s law enforcement services provide Hungarian law enforcement agencies with opportunities that cannot be provided by other agencies. In addition to supporting specific investigations, the institutional system also provides IT, strategic and financial support to countries. Value: The study provides operational, practical insights into the possibilities of cooperation with Europol, which will allow the staff of the criminal and judicial authorities to have a deeper insight into the more effective detection and investigation, as well as answers on the individual services and their future, also interpreted in the context of the readers.

Újra az ittas járművezetésről, avagy a jogalkotó szándéka töretlen a deliktum elleni küzdelemben

The author provides an overview of the new Hungarian regulations on DUI.

Further steps in the digitalisation of tax law

The digitalization of tax law has a decade-long history, the primary goal of which is to increase government revenues and reduce tax evasion. Several elements of this digitalization process are known: the online cash register, the Electronic Road Traffic Control System (EKÁER) system and the Online Invoicing System. My main objective is to prove how useful the state-of-the-art technological solutions that have been debuting in recent years are from the point of view of public finances, since, for example, VAT revenues have more than doubled. In this study, I undertake to review the most important rules of the Online Invoicing System. After examining the legal background, I am processing a case brought before the Curia in which the plaintiff of the dispute was a VAT taxpayer who was unentitled to deduct tax, and the defendant was the Appeal Directorate of the National Tax and Customs Administration (NAV). Next, I will look at an Argentine procedure, electronic invoicing – e-Factura in Spanish – which has been optional on a voluntary basis since 2003 and has become mandatory for all taxpayers subject to VAT since 2016. The introduction of the new system was implemented in stages and was finally fully implemented by 2019. At the end of the article, I discuss the changes affecting the Hungarian regulations in 2023, and then I present the revised rules of e-VAT and finally the e-receipt.

The implications of the Convention on the Rights of Persons with Disabilities for the care of psychiatric patients

Dignity is considered the basis of human existence, and legislation seeks to ensure this for all people. This principle of equality requires that neither the state, nor society should discriminate between fellow human beings. The prohibition of discrimination therefore reassures the principle of equality legal equality and lists disability among the characteristics to be protected. Consequently, special attention must be paid to the protection of the dignity and rights of persons with disabilities in all areas of life.Following the promulgation of the Convention on the Rights of Persons with Disabilities and the related Optional Protocol the harmonization of Hungarian regulations began based on the new definition of disability. The new definition includes persons living with mental impairment. We will discuss the purpose and effect of the legal instruments created and still being developed as a result of the Convention, as well as the additional necessary measures to create equal opportunities for persons with mental disabilities within health care, focusing specially on psychiatric care.

The Conditions for Carrying out Agricultural Activities in the Operation of Social Farm

The author intends to analyze an important issue in connection with the operation of social farms in Hungary, namely the issue of land acquisition and land use by legal persons providing social farm services. As the Hungarian regulations restrict land acquisition by legal persons, they exclude social enterprises providing social farm services from this possibility. This restriction makes the operation of social farms difficult. This article examines the respective regulation of four other countries in comparison with the Hungarian, and then advances de lege ferenda proposals for Hungarian regulation to allow and facilitate social enterprises providing social farm services acquiring land ownership or using the land.

Company Law Reflections on Encouraging Long-Term Shareholder Involvement

In the present study, after a schematic presentation of the theoretical background of the European Union regulation, we examine the Hungarian regulations and legal practice (using the websites of 5 listed Hungarian companies and the BSE CGR) in connection with the identifi cation of shareholders by the company, the verifi ability of the exercise of shareholder’s rights, the remuneration policy and reporting of the public company limited by shares, and the approval of legal transactions concluded with the related party.

National self-governments in Hungary and Serbia in the context of public power decentralising solutions

The aim of the paper is to verify a thesis according to which countries which are considered to be the most representative examples of implementing the national cultural autonomy concept (Hungary and Serbia) in fact use the construct of national minority self-government, which, according to administrative law commentaries, is classified as non-territorial, or special self-government. In order to fulfill this task two decentralisation solutions which are aimed at pursuing national and ethnic minorities’ ambitions to maintain and enhance their cultural identity: national minority self-governments and national cultural autonomy has been presented. These legal constructs are not equivalent, although in international literature on the subject they are often treated as synonyms. In this context Serbian and Hungarian regulations has been presented and assessed.

Continuity and Discontinuity of Czechoslovak Interwar Law. Basic Introduction of the Topic with an Example of Criminal Law

The paper deals with the development of law in Czechoslovakia from its inception to the existence of the so-called First Republic, focusing in particular on the development of criminal law. The primary question addressed in the paper is whether there is legal continuity with the previous Austro-Hungarian legal system. Given that there were several legal orders in force in the aftermath of the establishment of Czechoslovakia, the next necessary question is how this situation was addressed. The paper presents examples from selected areas of criminal law, such as juvenile justice, national security laws, or military criminal norms, and intends to document the main legislative trends, namely the introduction of completely new legal regulations, the adoption of the original Austrian regulation and its nationwide application, or, last but not least, the adoption of both Austrian and Hungarian regulations with their simultaneous application. The codification attempts in the Criminal Code, which were not completed in the relevant period, have not been overlooked.

Hungarian System for the Nomination of Parliamentary Candidates between the Two Wars in the European Context

The institution of the nomination of parliamentary candidates was already well known in most European electoral systems between the two wars. Its purpose can be briefly summarized as meaning that the voters can only cast their votes for a person who has previously been nominated as a parliamentary candidate under the conditions specified by law. Within the European field, the contemporary Hungarian nomination system is characterized by its extraordinary intricacy, and the high number of abuses naturally follows from its complexity. However, in our study we do not deal with these abuses but describe the Hungarian rules and regulations while constantly researching its European aspects. Accordingly, we divided our work into three units. First of all, we classify the continent’s nomination systems in order to show where the place of the Hungarian rules and regulations between the two wars were. Thereafter, we review the development of the Hungarian rules based on the Electoral Decree of 1922, the (First) Electoral Act of 1925, the so-called “Nomination” Amendment Act of 1937 and the (Second) Electoral Act of 1938. Finally, using the Explanatory Memorandums to the mentioned acts and the discussion materials of the National Assembly/Parliament, we look for the European (comparative) examples that emerged during their creation. Our study will also show what the Explanatory Memorandums to the acts (which reflect the pro-government standpoint) or the parliamentary opposition considered worth highlighting from the nomination systems of foreign countries.

The non-financial reporting practices of Hungarian listed public interest entities considering the 2014/95/EU Directive

PurposeThis paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED).Design/methodology/approach The authors apply content analysis methodology on Hungarian firms subject to mandatory reporting under the ED. The target variable in the multivariate model is the reporting quality (Qi) measured by a combined index.Findings The authors find that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings support the effect of coercive isomorphism on Hungarian NFR practices.Research limitations/implications The limitation of the research is the number of firms examined. However, the authors covered the entire (non-bank) community of the Hungarian firms subject to the ED.Practical implications The authors suggest that reporting entities build upon the synergy between intellectual capital disclosure and NFR when elaborating their reporting strategies. The authors recommend the integration of ethical matters into corporate strategies and policies. Policymakers may consider the revision of the Hungarian regulations. The authors suggest academics embrace these topics in teaching.Originality/value To the best of the authors’ knowledge, this is the first study that investigates the impact of ED in the context of Hungary. The authors contribute to the existing literature by adding the results of the ridge regression model, highlighting the importance of intangible assets.

Zaštita divljih životinja i biljaka u međunarodnom i mađarskom pravu

The subjects of this analysis are normative acts and their practical applications in the protection of wild flora and fauna, that is, international and Hungarian regulations on the protection of nature. Naturally, the laws on protecting the environment are much wider in scope than the subject matter of this article, as they include the protection of the elements that constitute the environment as well as sanctions regarding behaviours related to waste disposal. In describing the regulations that protect the environment, we have primarily focused on analysing the criminal law situation. Then, we present the regulatory solutions of the European Union and international law in detail, with an accompanying analysis of the most important international organizations. The final part of this paper is dedicated to a description of the domestic organizations charged with processing criminal offences against the environment.

Numerical simulation of the effect of bamboo composite building envelope on summer overheating problem

Bamboo is one of the materials that have recently attracted considerable interest in sustainable buildings as they are fast growing, retaining thermal and mechanical properties similar to structural wood products, and considered effective CO2 absorbers. Several studies tried to assess the energy performance of bamboo-structures for residential buildings both experimentally and numerically. This numerical study presents an overview on the overheating problem and thermal comfort of four building envelopes: the original steel-bamboo with thermal transmittance of 0.65 W/m2K developed in China by Li et al. (2017) [22], a modified steel-bamboo with increased insulation with thermal transmittance of 0.22 W/m2K to comply with Hungarian requirements, brick, and bamboo-Expanded Polystyrene (EPS). Therm version 7.7.10 was used to simulate heat-transfer, DesignBuilder version 6 was applied to perform the energy analysis. We found that, if neither shading nor enhanced ventilation are applied, the critical building zone has significant overheating in all building systems, emphasising the importance of efficient shading and night ventilation in Hungarian climate. With shading and natural ventilation, the number of hours at or above 26 °C is over 1000 in the modified steel-bamboo, bamboo-EPS, and brick systems, indicating overheating during the summer. Only the original steel-bamboo building envelope performs well concerning the overheating, as the number of hours at or above 26 °C is only about 200. This is the direct consequence of this structure having the lowest insulation of all cases, and hence it has higher heat loss through transmission and can best cool down during evening. However, the original steel-bamboo has more than 100% higher heating consumption than the modified steel-bamboo, as the former building did not comply with Hungarian regulations.

Possible Discrimination in the Workspace Following Acceptance or Rejection of COVID-19 Vaccination – Opinions of Hungarian Employees

Hungary is proud of Katalin Karikó, who was born in Hungary and educated at the University of Szeged, including a doctorate level. Later she moved to the United States where gained many practical experiences at several renowned universities as a professor. She has played a key role in the development of the COVID-19 vaccine. Their opinions are influenced by their political views, religious backgrounds, life experiences, and the country’s turbulent historical past; citizens fear various discriminatory measures. In the first part of our research, the importance of vaccinations and the Hungarian and European regulations are described. In the second section, we demonstrate that sometimes discrimination can be legal. The third part discusses the quantitative research that was conducted about the expected discrimination that can be considered legitimate or illegal. Our opinions are related to foreign travel and the activity of human resource management

Environmental protection principles under Hungarian legislation

After reviewing and detailing the topic, it can be stated that the Hungarian environmental protection regulations fully complywith the environmental protection provisions of the European Union in principle. The goals are clearly composed when marks thereduction of the use, loading and pollution of the environment, the prevention of its impairment, and the repair and restoration of thedamaged environment; the protection of human health and the improvement of the environmental conditions of the quality of life; andother main objectives. The basic provisions cover the protection of the main and most basic environmental components (land, water,air, biosphere, built environment) and handle them as a unit. In the field of hazardous substances and technologies, noise, vibrationsand radiation, as well as waste, the provisions in principle are uniform and show internal coherence. According to the Hungarianregulations the observance of the precautionary principle has a great importance, as well as the role of the public in case ofenvironmental damage. In my view, the protection of human health would also require more detailed regulation in principle, as humansare part of the environment, so in this regard, health statutory provisions alone are no longer sufficient.

The Kings of the Corona Crisis: The Impact of the outbreak of Covid‐19 on Small‐scale Producers in Hungary

SummaryThe Covid‐19 pandemic has fundamentally reshaped our lives. Its effects on the sales and use of marketing channels of small‐scale Hungarian producers are addressed here. Based on the level of proximity, sales channels were classified into three types. Due to local regulations concerning restrictions on movement, it was only impersonal (online) channels that survived, or the opposite type, i.e. very personal ones involving the face‐to‐face meeting of producers and consumers in the private spaces (mostly homes) of one of the parties. Results from the survey of 136 producers reveal that 60 per cent suffered an economic loss due to loss of sales, while 10 per cent increased their sales. Successful producers were those lucky enough to be operating within the fresh fruit and vegetable sector, within which consumer demand increased significantly. The parallel use of several sales channels before the virus outbreak increased subsequent chances of success by increasing the probability that some of the channels would remain operational. Furthermore, successful producers had invested a lot of work pre‐Covid into maintaining private relationships with their customers; a situation that proved vital during times of restrictions. Also, the former moved fast, and were open enough to learn and make use of the opportunities modern technology offered them.

A magyar Kbtk. a 19. századi európai büntetőjogi kodifikációk fényében

Jelen tanulmány az NKE ÁNTK szervezésében 2019. november 29-én „A kihágásokról szóló büntetőtörvénykönyv az 1879. évi XL. törvénycikk elfogadásának 140. évfordulója alkalmából” címmel megrendezett konferencián elhangzott referátum átdolgozott, szerkesztett változata. A tanulmány az összehasonlító jogtörténeti módszerrel vizsgálja a Csemegi Károly által szerkesztett magyar kihágási törvénykönyv európai modelljeit. Vizsgálatai során az 1810-es francia Code Pénal, az 1867-es belga Büntető törvénykönyv és az 1871. évi német Btk. kihágásokat tartalmazó részeinek elemzésére és a magyar szabályozással való összevetésre fókuszál. A szerző megállapítja, hogy a magyar Kbtk. ugyan figyelembe vette az európai mintákat, de egyiket sem követte szolgai módon. A kihágások anyagi jogát európai színvonalon szabályozta ugyan, de az eljárások hatékony lefolytatásához szükséges szervezeti változtatások nem történtek meg, így nem jött létre a francia és a belga mintának megfelelően működő egységes és általános kihágási bíróság, ezáltal az eljárások anyagi és személyi feltételei sem lettek kielégítően biztosítva.

Secondary school teachers’ lifelong learning of assessment: Autonomy in developing alternative assessment methods

Assessment plays a major role in teaching and learning processes. According to Hungarian rules and regulations, teachers are obliged to evaluate their students’ knowledge, behavior, and diligence i...

The Protection of Human Dignity in Hungarian Media Regulation

Most European legal systems have to face issues connected to the protection of human dignity. It is very difficult to make decisions, in terms of legislation and the application of the law, when the freedom of the press and the protection of human dignity are in conflict. Most European countries protect human dignity in media regulations through the general protection of honor and good reputation and the prohibition of hate speech against communities. However, this is not the only possible way to go. Our question is therefore whether we can assign a meaning to the right to human dignity that is different from the provisions guaranteeing the general protection of privacy. Every time a piece of media legislation expressly names dignity, we must presume that its meaning is different from that of the content of the right to honor and good reputation, which are also named in most cases. In this way we have the chance to examine the aspects of differentiation between this content and the specific provisions. Hungarian media regulations and the jurisprudence enforcing them tries to assign an independent meaning to the protection of human dignity (and human rights in general) in the media ever since 1996. Although the Hungarian media acts passed in 2010 triggered a considerable and Europe-wide debate, the question is not new at all. In most respects it is independent of the new Hungarian regulations. Accordingly, the essay below does not provide a general evaluation or analysis of the Hungarian media regulations. Instead, it focuses on the partial problem specified in this introduction and intends to provide a summary of the Hungarian responses to this question.

Economic Analysis of Grid-Connected PV System Regulations: A Hungarian Case Study

The energy demand of mankind is constantly growing, thus the utilization of various renewable energy sources, which also reduces negative environmental effects, is becoming more and more important. Because of the achievement of climate protection targets, photovoltaic (PV) energy has an increasing role in the global energy mix. This paper presents the technical and economic aspects of different photovoltaic system configurations designed to suit the Hungarian renewable energy regulations. In this study, five alternative PV configurations were examined for systems with a capacity from 50 kW to 500 kW, related to low- and medium-voltage installations. This article also introduces and explains the Hungarian economic PV and Feed-in-Tariff (FiT) regulations, where three different investment alternatives are analyzed with the help of economic indicators. This study could help stakeholders in the market (e.g., the Hungarian industry sector and local governments) understand the possible directions of technical and economic PV development. According to the results, the payback periods in all the studied economic-technical cases were below 10 years. The experimental results show that each investment option may be a good decision from an economic and technical point of view under the Hungarian regulations in force in 2019.

A beavatkozó tűzoltó erők és a készenléti szerek magyarországi jelöléseinek kérdésköre

The ability to identify and distinguish firefighters and vehicles is a key factor on how transparent the fireground is. Current Hungarian regulations contradict the radio call signs and helmet identification markings of apparatus commander. The members of the incident command system are not marked separately during fireground operations, which can hinder rescue efforts. Firefighting apparatuses often do not have their station and call sign marked which obstructs identifying their affiliation. A survey conducted amongst firefighters reveals that these shortcomings can cause problems in practice, therefore methods have to be researched that can mark firefighters and vehicles unambiguously.