CJEU: national principles of procedural law cannot preclude courts from reviewing potentially unfair terms in consumer contracts

  • 2022/06/23
  • kutatocsoport5

In a series of judgments adopted 17 May 2022, the Court of Justice of the European Union (Court) further developed its interpretation of the provisions of Directive 93/13/EEC on unfair terms in consumer contracts, particularly with regard to those national procedural principles which might impede the effective exercise of the rights that individuals – specifically, consumers – derive from EU law. Read more... (Daniel Szilágyi)

What Comes Next in the Fight against Fraud? – Questions Arise over the Transposition of the PIF Directive

  • 2022/05/29
  • kutatocsoport5

On May 19, 2022, the European Commission decided to initiate an infringement procedure against Hungary, alleging that the given Member State failed to “correctly transpose” Directive (EU) 2017/1371, providing the European Union (‘EU’) rules on the fight against fraud to the Union’s financial interests by means of criminal law, also known as the PIF Directive. Besides Hungary, Estonia, Malta, and the Netherlands also landed in hot water over this issue, upon receiving letters of formal notice assigned with identical reasons, marking the commencement of infringement procedures. Read more... (Petra Ágnes Kanyuk)

New revenue in the European Union - The plastic packaging waste-based own resource

  • 2022/05/11
  • kutatocsoport5

From 1 January 2021, a new EU own resource, a contribution based on non-recycled plastic packaging waste was introduced in the European Union's budget for 2021-2027 as a new source of revenue. The European Union would like to encourage the Member States to reduce packaging waste and, through the implementation of the European Plastics Strategy, to help Europe move towards a circular economy that minimizes the waste and the leakage of resources, emissions, and energy. The question may be how this change will affect the operation of the Union and how it will work in practice. Read more... (Szófia Németh-Kiss)

Charity as a business?

  • 2022/04/01
  • kutatocsoport5

For a large part of the year, but especially during the holidays, for many companies or wealthier individuals, it comes to the fore to support initiatives, goals, and organizations which are important to them, with donations and offerings. The charity sector has grown enormous. Many of which see only thats positive side, although it also provides opportunities for tax avoidance, while (under with the law) shortening the budget by significant sums. After all, in most countries, including Hungary, if we donate to a charity, we can describe it from different public charges. It has also been argued that by supporting the charity with various tax technology solutions, the State is giving up the ability to decide on the use of resources democratically (i.e. through the representatives we directly elect). (Klaudia Kitti Gál) Read more...

Medical on-call reform in Hungary: An inefficient solution to the primary health care system

  • 2022/03/24
  • kutatocsoport5

The current form of the Hungarian general practitioner (‘GP’) system is unsustainable, as it is still unable to perform its role as a gatekeeper. Doctors working as retirees, the irreplaceable human resources, unorganized patient pathways, increasing workload, and untapped professional capacity result in a hospital-centric health care system while outpatient and inpatient clinics are unable to perform their original function, and increasing waiting times in all sectors of the sector weaken patients’ confidence in healthcare. On the one hand, these problems raise dilemmas about the inefficient use of public money, on the other hand, the need for an organized integration of private health into the current structure. The state is also working to reduce the growing burden on GPs, however, a lack of experience often gives rise to solutions that tend to escalate the current situation. Read more... (Máté Sándor Deák - Dóra Lovas)

Milestone: The introduction of a global minimum tax as a possible solution for tax avoidance

  • 2022/03/08
  • kutatocsoport5

Hungary, too, has accepted the proposal made by the OECD regarding the global minimum tax, which is planned to apply to the taxation of profits of larger multinational companies from 2023 onwards. The goal of the framework signed by 136 countries in Paris is to introduce a universal (minimum) 15% tax for companies with group-wide revenues exceeding 750 million USD. From the beginning, the supporters focused on the fiscal aspects, meanwhile the opposers considered the long-time investment more important. A consensus regarding the framework has been achieved, and while the detailed rules are still being developed, the advantages and disadvantages of the proposal are already clearly visible. Read more... (Ildikó Krivanics)