Institutiones Administrationis - Journal of Administrative Sciences

Exchange and provision of information in the field of tax administration and prevention of tax evasion

Ľubomír Čunderlík, Andrea Szakács — Fri, 30 Jun 2023 00:00:00 +0000

The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently, other tasks have been added to this objective, including prevention of tax evasion, tax avoidance and related tax crime detection and investigation. The provision and exchange of information between the tax administration authorities and other legal entities, especially the national supervisory authority or national central bank, is subject to a strict regulatory regime, based on an explicit legal mandate to utilise the information. The reason is that the subject of the provision and exchange is often information that has a special secrecy protected by the law, such as banking secrecy, professional secrecy or protected information regarding securities. The authors identify and analyse the legal regime for providing information for the purposes mentioned, especially in the conditions of the Slovak Republic. The legal regime in the Slovak Republic is also more or less affected by legal acts adopted at global (OECD) level and EU level, so the authors take into account, to some extent, these legal acts when dealing with the automatic exchange of tax information between the tax administration of EU and non-EU member states. In this context, the authors differentiate according to whether the provision of information takes place under vertical or horizontal institutional relations. Following that, the aim of the paper is to identify how the related authorities/persons interact in horizontal institutional relations and vertical institutional relations.

The constitutional principle of public power decentralization in the Polish legal system

Paulina Bieś-Srokosz — Fri, 30 Jun 2023 00:00:00 +0000

Decentralization of public power is one of the fundamental principles present in rule of law democracies. It is a constitutional principle that is materialized through the functioning of local self-government. The article concisely characterizes the decentralization of public power in Poland, with particular emphasis on the basic principles governing the functioning of local self-government. The author also points to problems related to the implementation of the said principle.

Czech qualified investor definition: considering minimal requirements

Lukáš Weiss — Fri, 30 Jun 2023 00:00:00 +0000

In recent years, qualified investor funds have become increasingly popular in the Czech Republic. Those who manage these funds know that only investors who meet the legal criteria to be a qualified investor can become one. In other words, failure to meet the criteria excludes a potential investor from participation. This paper focuses on the criteria to become a qualified investor and their proper fulfilment. Moreover, this paper provides brief thoughts on whether the minimum initial investment sum, as one of the criteria, should be reviewed in the context of recent regulatory developments.

On the dual nature of suffrage

Gábor Kurunczi — Fri, 30 Jun 2023 00:00:00 +0000

One measure of a democratic rule of law is how the state defines the framework for the exercise of representative democracy, and who it grants the right to participate in representative democracy (i.e. who it considers to belong to the people). However, this dual nature of the right to vote raises a number of questions. For example, before the 2018 Hungarian parliamentary elections and during the campaign period, critical voices were heard criticising the system used in Hungarian parliamentary elections (including the institution of winner compensation). By contrast, the fundamental nature of the right to vote, i.e. the subjective aspect, is less often the focus of attention. In this respect, the question rightly arises as to whether the importance of the right to vote as a fundamental right has not been lost. Has the role of different electoral techniques and electoral systems not become a more important issue than the definition and possible extension of the scope of the electorate? Starting from the dual nature of electoral law, the study examines the requirements that can be imposed on electoral systems and the characteristics and challenges of electoral law as a fundamental right.

The Russian Invasion of Ukraine and the Czech Supreme Administrative Court

Šimon Otta — Fri, 30 Jun 2023 00:00:00 +0000

The presented paper is devoted to the Czech Supreme Administrative Court's approach to the Russian invasion of Ukraine from the perspective of deciding asylum issues. Specifically, the author focuses on the principle of non-refoulement and breaking the standard rules of administrative court proceedings and Ukraine as a safe country of origin. Finally, the author describes a relatively recent Czech Supreme Administrative Court's ruling in which it addressed the issue of including temporary protection within the international protection system.

Thoughts on the meaning content of the principle of local autonomy

Ádám Varga — Fri, 30 Jun 2023 00:00:00 +0000

Autonomy is a fundamental principle in many areas of public law, and particularly in relation to local self-government. The term itself is widely used, sometimes too widely. But what are the conceptual foundations of this principle? What are the components of this principle? Within the framework of this paper, I will examine some aspects of the principle of autonomy, without claiming to be exhaustive, in an attempt to shed light on the theoretical significance of the principle's role in relation to local self-government. The aim of this study is neither to describe current trends in the field of autonomy, nor to explore the reasons for the obstacles to its application. Instead, the study will seek to explore the concept on a dogmatic basis in order to make more effective reference to its components in the context of some of the current issues that can be associated with autonomy. In addition to examining the components, the study will seek to highlight the importance of the correct use of the concept in the protection of the right to local self-government.

Administrative fines imposedAdministrative fines imposed by the Bank Guarantee Fund – analysis under financial law by the Bank Guarantee Fund - analysis under financial law

Wojciech Bożek, Ewa Kowalewska — Fri, 30 Jun 2023 00:00:00 +0000

This study discusses the issues of the legal status of administrative fines. The authors deemed it desirable to apply various investigation methods in this area of research, such as a review and analysis of the established line of judicial decisions (legislative acts, court decisions, official documents) and a comparative analysis. For this reason, the second part of the study discusses the issues in question (synthetically) while taking into consideration the French, German and Danish legal orders.

The majority of the research was also devoted to an analysis of the legal status of the Bank Guarantee Fund (hereinafter: BGF or Fund) and to a discussion of types of administrative fines imposed by the Fund. An analysis and review of the law in force was used as a primary tool in this research area. The underlying goal of this research was to establish the legal status of administrative fines imposed by the BGF and their types, assuming that these penalties mainly play a preventive and repressive function. These issues have a practical and theoretical importance, since they may be used at the stage of law-giving and law-application, and also in scholarly investigations.

The study takes into account the legal status as of 23 April 2023.

The scope of judicial cooperation in civil and commercial matters within the EU in the context of the exclusion of administrative matters and acta iure imperii

Dominika Moravcová — Fri, 30 Jun 2023 00:00:00 +0000

The present article focuses on the scope of the key sources of judicial cooperation in civil and commercial matters within the EU, namely the Brussels I bis, Rome I and Rome II Regulations, in the context of the activities of public authorities. The aim of the article is to identify whether a legal relationship in which one of the parties is a public authority can qualify as a civil and commercial matter within the meaning of the Regulations in question and thus be subsumed under their ratione materiae and, if so, under which circumstances.

Zoltán Nagy (Ed.), Regulation of Public Finances in Light of Financial Constitutionality. Analysis on Certain Central and Eastern European Countries (CEA Publishing, 2022)

Evelin Horváth — Fri, 30 Jun 2023 00:00:00 +0000