Institutiones Administrationis - Journal of Administrative Sciences

Administrative procedural and litigation aspects of the review of governmental actions

János Fazekas — Sun, 18 Dec 2022 00:00:00 +0000

The main aim of this paper is to investigate the administrative procedural and litigation aspects of judicial review of governmental actions under the scope of the political question doctrine in Hungary. Governmental actions, due to their political nature, are usually excluded from judicial review, which means that an important safeguard of rule of law does not apply to them. As a result, serious constitutional concerns arise, especially when these decisions, in addition to their political nature, have a legal nature, too, or are administrative adjudicative ones. In these cases, procedural safeguards are even more important. The paper therefore examines such borderline cases in the practice of the Hungarian administrative courts and of the Constitutional Court regarding the existence of judicial review in these cases. The research has not comprehensively covered judicial practice, but focuses only on some characteristic decisions. In addition to examining court cases, the paper covers the statutory background and the theoretical foundations as well.

IV AML Directive: Problems related to exchange of information between Financial Intelligence Units

Yana Daudrikh — Sun, 18 Dec 2022 00:00:00 +0000

The presented paper is devoted to application problems in the field of ensuring international cooperation between Financial Intelligence Units. In accordance with the set goal, the author further analyses the existing application problems related to the exchange of information between the Financial Intelligence Units of the European Union. A special part of the paper focuses on the issue of the absence of uniform regulation at the level of the European Union in the area of information exchange between the European Union Financial Intelligence Units and the Financial Intelligence Units of third countries. In addition, the author further analyses the use of communication channels between the Financial Intelligence Units related to the assurance of sufficient protection of personal data.

Split payment mechanism and STIR

Artur Halasz — Sun, 18 Dec 2022 00:00:00 +0000

The article describes two selected tools for improving the efficiency of tax collection on goods and services in Poland, which were introduced in 2017, namely split payment and STIR. The introduction of these tools was connected with the Ministry of Finance’s intensification of actions related to so-called treasury frauds. The article presents the normative structure of split payment and STIR and also discusses the influence of these tools on the tax on goods and services.

The Development History and Economic Characteristics of the Hungarian Local Tax System from the Change of the Regime until the Pandemic

Csaba Lentner, Szilárd Hegedűs — Sun, 18 Dec 2022 00:00:00 +0000

The objective of the study is to present Hungarian local tax regulations from the change of the regime, in transition term until the period of COVID-19, with special attention in the light of changes in the legal system and their economic effects. We have divided the past three decades into three periods and, within these, we have examined local taxation item by item. In addition to the period from the change of the regime and the EU accession period, as well as the interval from EU integration to the state financial reforms of 2010, the study also pays special attention to the legislative changes introduced because of the pandemic. We are looking to answer how the local tax regulations affected the revenues of local governments and what kind of tax-mix developed in the decades following the change of the regime. The main conclusion of the study is that the changes in the local tax system have been significant since 2010, as some types of tax were phased out, while new tax types with an open list appeared. The analysis of the legal dynamics of the short period following the pandemic led to the conclusion that Hungarian local governments’ room to maneuver decreased because of the measures affecting the local tax system, and the decision-making was mainly justified by the economic conditions caused by the pandemic.

A comparison of the development and common objectives of the legislation of the capital markets of the USA and the EU from the beginning of the 20th century

Pavel Datinský — Sun, 18 Dec 2022 00:00:00 +0000

This paper deals with the historical development of the legislation of the capital markets of the USA and the EU. It is divided into two parts: the general part contains a brief history of the development of the capital market in this context and I identify several milestones that had a significant impact on the development of the capital markets. The special part, first dealing with the development of the legislation of the capital market in the USA from the Great Depression to date and further by the development of the EU capital market from the foundation of the European Economic Community in 1957 to the implement of the MIFID 2 Directive and MIFIR Regulation, concludes with a comparison of both legislative systems and their common objectives and the interests pursued by individual regulations. The main sources for this paper are in particular the relevant laws regulating the area in question, Czech and foreign scientific papers on the given topic and online economic platforms.

The legal framework for countering the affordability of traditional cigarettes in Poland

Krzysztof Michalak, Mariusz Popławski — Sun, 18 Dec 2022 00:00:00 +0000

The aim of this study is to describe the conditions of citizens’ security in connection with the elimination of the economic affordability of traditional cigarettes as they are harmful products. The most important aim of this text is to show the relationship between the content of the term “elimination of traditional cigarettes” and the concept of “citizens’ security,” as laid down in Article 5 of the Polish Constitution. In the field of program norms, special emphasis should be placed on the category of the “means to achieve” systemic aims. It can therefore be assumed that excise duty on certain tobacco products will be considered in this context as such means. It should be emphasized that objective circumstances, such as the harmfulness of traditional cigarettes in the context of the state’s care for the security of citizens, should affect the final shape of the law in this matter.

Intergovernmental relations during the COVID-19 crisis in Poland

Robert Gawłowski — Sun, 18 Dec 2022 00:00:00 +0000

The article studies the Polish response to COVID-19 from an intergovernmental relations (IGR) perspective. The main focus is on how the Central and Local Government Common Commission worked during this period. The author uses the analytical taxonomy of three types of contrasting IGR processes: (1) a predominantly multi-layer policy process, involving limited conflict, (2) a centralised policy process as the central government attempts to suppress conflict and (3) a conflicted policy process, where such attempts are contested and tend to contribute to poor policy outcomes. In conclusion, it is shown that the Polish government preferred to choose a centralised policy and implement a one-size fits all approach during the first phase of COVID-19.

A conceptual and theoretical framework for deep mediatisation

Mónika Andok — Sun, 18 Dec 2022 00:00:00 +0000

Among the processes related to network communication, the study presents the concept of deep mediatisation resulting from digitisation. In the theories related to traditional mass communication (printed press, radio, television), the nature of the process of mediation has been problematic since the 1980s, and some researchers have focused on researching the process of mediatisation instead of the media phenomenon. In this study, I explore the research traditions of mediatisation in terms of both media sociology and cultural theories. While the concept of mediatisation is used to describe traditional mass communication technologies and processes that operate in a classical, analogue way, deep mediatisation is the key word for network communication on a digital infrastructure. After highlighting the differences between traditional mediatisation and deep mediatisation, I present the theory of Couldry and Hepp, which underpins a new kind of social construction theory based on deep mediatisation in the social world.

Judicial Review of COVID-19 Restrictive Measures in the Czech Republic

Šimon Chvojka, Michal Kovalčík — Sun, 18 Dec 2022 00:00:00 +0000

The courts ought to be active players during the pandemic crisis to prevent the abuse of power, enhance the quality of the measures taken and their communication and contribute to increasing their legitimacy. The paper focuses on the Czech Constitutional Court and the Supreme Administrative Court (together with regional administrative courts) and assesses whether they lived up to this role. We found that the Constitutional Court was a passive player, which resulted from insufficient procedural legal norms and a formalistic approach by the court itself. On the other hand, the Supreme Administrative Court was – mainly due to a special procedural framework – an active player. Its case law has a real impact and prevents the executive power from making some faults, such as an obvious lack of legal basis or clearly insufficient reasoning.

Jozef Sábo, Hodnotenie dôkazov v daňovom práve (Pavol Jozef Šafárik in Košice, 2020)

Michael Feldek — Sun, 18 Dec 2022 00:00:00 +0000