Suchergebnisse

The Hungarian administrative law has been significantly impacted by the COVID-19 pandemic. Several rules – which were introduced during the state of danger based on the epidemic situation – have been incorporated into the Hungarian legal system. The administrative procedural law has been influenced by the epidemic transformation. Although these changes have been related to the current epidemiological situation, it seems that the "legislative background" of the pandemic offered an opportunity to the central government to pass significant reforms, and therefore these reforms significantly impacted trust in the Hungarian public administration. ; Pandemia COVID-19 wywarła znaczny wpływ na węgierskie prawo administracyjne. Do węgierskiego systemu prawnego włączono szereg przepisów, które wprowadzono w stanie zagrożenia w związku z sytuacją epidemiologiczną. Transformacja epidemiologiczna wywarła wpływ na administracyjne prawo procesowe. Wprawdzie zmiany te były związane z aktualną sytuacją epidemiologiczną, ale wydaje się, że "tło legislacyjne" pandemii dało rządowi centralnemu możliwość uchwalenia istotnych reform, dlatego też reformy te w istotny sposób wpłynęły na zaufanie do węgierskiej administracji publicznej.

The the changing approach on the nature of local governance in Hungary is reviewed by this chapter. During the Democratic Transition the evolvement of the Hungarian municipal system was based on the paradigm and approach of the European Charter of Local Government. Thus one of the most autonomous local government system of Europe evolved in Hungary. Although the municipal reforms were basically successful, several dysfunctional phenomena could be observed and the request for the municipal reforms was strong from the late 1990s in Hungary. The new constitution of Hungary, the Fundamental Law introduced a new model. The approach of the local governance has been transformed: the autonomy of the municipalities have been limited. Thus the autonomous nature of the Hungarian model changed and new challenges have appeared in the field of the implementation of the regulation of the Charter.

The regulation of the relationship between central and local government in Hungary has undergone significant transformation in the last decade. The government has robust tools to control local activities, just these tools are rarely applied by the supervising authorities. The main transformation of this relationship can be observed in the field of public services. The formerly municipality-based public service system was transformed into a centrally organised and provided model, thus the role of local governments in Hungary has decreased. The centralisation process was strengthened by reforms during the COVID-19 pandemic.

t Hungarian municipal system has been significantly impacted by the COVID-19 pandemic. The urban governance has been impacted by the COVID-indicated reforms. The transformation has had two, opposite trends. On the one hand, the Hungarian administrative system became more centralised during the last year: municipal revenues and task performance has been partly centralised. The Hungarian municipal system has been concentrated, as well. The role of the second-tier government, the counties (megye), has been strengthened. On the other hand, the municipalities could be interpreted as a 'trash can' of the Hungarian public administration: they received new, mainly unpopular competences on the restrictions related to the pandemic. Several new benefits and services have been introduced by the large Hungarian municipalities, but it has had several limitations, for example, the urban municipalities have been the primary target of the central government (financial) reductions. Although these changes have been related to the current epidemic situation, it seems, that the 'legislative background' of the pandemic offered an opportunity to the central government to pass significant reforms

Регулирование взаимоотношений центральных органов власти и органов местного самоуправления существенно изменилось за последнее время. Однако в руках правительства все еще остаются достаточные инструменты контроля за деятельностью местных органов власти, хотя эти инструменты применяются не часто контролирующими учреждениями. Основные изменения в структуре данных взаимоотношений можно отметить в области предоставления государственных услуг. Предыдущий формат предоставления услуг на муниципальном уровне был изменен в сторону централизации системы, что привело к уменьшению роли местных органов власти в соответствующих областях в Венгрии. Процесс централизации был усилен в ходе реформ, проводимых в условиях пандемии COVID-19. The regulation on the relationship of the central and local governments in Hungary has transformed significantly in the last decade. However, the government have strong tools for the control of the local activities, these tools are just rarely applied by the supervising authorities. The main transformation of that relationship could be observed in the field of the public service provisions. The former municipally based public service system was transformed into a centrally organised and provided model, thus the role of the local governments in Hungary has decreased. The centralisation process have been strengthened by the reforms during the COVID-19 pandemic.

The petty offences have a dual nature in majority of the European continental legal systems: they are on the crossroads of administrative and criminal law. A similar model evolved in Hungary after the 19th century. The Hungarian regulation on petty offences has moved between administrative and criminal law. Although art 6 of the ECHR is interpreted broadly by the ECtHR, the European Union legislation (the Directive 343/2016/EU) cannot be applied in the Hungarian petty offence procedures. Despite this narrow approach of the EU legislation, the main guarantees of the Directive are prevailed by the major petty offence cases. If the procedures can result a detention nature punishment (in Hungary: elzárás – custodial arrest) the guarantees of the presence of the defendants mainly prevails. In more administrative – thus minor – cases in Hungary simplified and administrative nature procedural rules are applied. However, the significance of the administrative criminal law is decreasing in Hungary, especially the rise of the 'administratisation' of the liability for minor infringements.

Podatki od nieruchomości mają długą tradycję w nowoczesnych systemach podatkowych, w tym także w przepisach węgierskich. Stanowią istotne źródło dochodów dla węgierskich gmin, jednakże obecnie system opodatkowania opiera się przede wszystkim na wielkości powierzchni. Po pierwsze, w artykule omówiono tradycyjne rozwiązania z obszaru opodatkowania nieruchomości oraz obecne regulacje w zakresie podatków od nieruchomości. System podatkowy nowoczesnej demokracji, oparty na rządach prawa, wymaga obecności wysokiej jakości administracji podatkowej. Dlatego też w drugiej części artykułu odniesiono się do jakości węgierskiego systemu podatkowego oraz opodatkowania na poziomie lokalnym. Trzecia część artykułu została poświęcona najważniejszym problemom oraz nieudanym próbom zreformowania węgierskiego systemu opodatkowania nieruchomości, a także barierom, stojącym na drodze do wdrożenia katastralnego systemu podatkowego.

The immovable property taxes have a long tradition in the modern tax system, as well in the Hungarian regulation. They are now an important revenues of the Hungarian municipalities,but this taxation is now primarily an area-based system. First of all, the traditions of the property taxation and the current regulation on property taxes will be reviewedby the article. A tax system of a modern democracy which is based on the rule of law requires the high quality of the tax administration. Therefore in the second part of the article the quality of the Hungarian tax system and the quality of the local taxation will be reviewed. In the third part of the article the main problems and the failed reform attempts of the Hungarian property taxation and the barriers to the implementation of the ad valorem system will be reviewed. Finally, the main findings of the review will be summarized. ; Podatki od nieruchomości mają długą tradycję w nowoczesnych systemach podatkowych, w tym także w przepisach węgierskich. Stanowią istotne źródło dochodów dla węgierskich gmin, jednakże obecnie system opodatkowania opiera się przede wszystkim na wielkości powierzchni. Po pierwsze, w artykule omówiono tradycyjne rozwiązania z obszaru opodatkowania nieruchomości oraz obecne regulacje w zakresie podatków od nieruchomości. System podatkowy nowoczesnej demokracji, oparty na rządach prawa, wymaga obecności wysokiej jakości administracji podatkowej. Dlatego też w drugiej części artykułu odniesiono się do jakości węgierskiego systemu podatkowego oraz opodatkowania na poziomie lokalnym. Trzecia część artykułu została poświęcona najważniejszym problemom oraz nieudanym próbom zreformowania węgierskiego systemu opodatkowania nieruchomości, a także barierom, stojącym na drodze do wdrożenia katastralnego systemu podatkowego.

The article reviews the changing approach on the nature of local governance in Hungary. During the Democratic Transition the evolvement of the Hungarian municipal system was based on the paradigm and approach of the European Charter of Local Government. Thus one of the most autonomous local government system of Europe evolved in Hungary. Although the municipal reforms were basically successful, several dysfunctional phenomena could be observed and the request for the municipal reforms was strong from the late 1990s in Hungary. The new constitution of Hungary, the Fundamental Law introduced a new model. The approach of the local governance has been transformed: the autonomy of the municipalities have been limited. Thus the autonomous nature of the Hungarian model changed and new challenges have appeared in the field of the implementation of the regulation of the Charter.

Municipalities are traditionally responsible for several regional planning and development tasks even if different systems have evolved in the Member States of the European Union. The administration of regional planning has been strongly influenced by the European integration. The allocation of the European Structural and Investment Funds was a major task of the recipients. The regional approach of the structural funds was a catalyst for the territorial reforms in several EU Member States. Although originally the regional reforms were based on the NPM-related reforms the changes were supported by the post-NPM paradigms (especially by the Good Governance paradigm) as well. In several countries the Crisis caused centralisation and the concentration of the structures. Thus three major models could be distinguished: centralised regional development systems, decentralised systems and federal systems. The characteristics of these systems are reviewed in the article focusing on their major differences and similarities.

Municipalities are traditionally responsible for several regional planning and development tasks even if different systems have evolved in the Member States of the European Union. The administration of regional planning has been strongly influenced by the European integration. The allocation of the European Structural and Investment Funds was a major task of the recipients. The regional approach of the structural funds was a catalyst for the territorial reforms in several EU Member States. Although originally the regional reforms were based on the NPM-related reforms the changes were supported by the post-NPM paradigms (especially by the Good Governance paradigm) as well. In several countries the Crisis caused centralisation and the concentration of the structures. Thus three major models could be distinguished: centralised regional development systems, decentralised systems and federal systems. The characteristics of these systems are reviewed in the article focusing on their major differences and similarities.