Miskolci Jogi Szemle

Agreements between small and medium-sized enterprises that restrict economic competition and their legal consequences

Judit Barta — 2025-08-18

This study presents the economic role and competitive culture of small and medium-sized enterprises, the operations they might typically engage in that restrict economic competition, and the relevant general and specific competition law regulations, illustrated with examples from legal practice and touching on the importance of competition law compliance programs.

Problems arising from cascading taxation in the context of value added tax in Hungary

Balázs Károlyi — 2025-08-18

The most important underlying rationale behind the construction of the EU value added tax (VAT) system was the replacement of the national cascading turnover tax systems that distorted the competition and prices for a neutral and common system in order to attain the objectives of the internal market. However, this objective has not been fully realized. The main reason for this is the persisting interference of national turnover / turnover-based business taxes with the VAT system in the context of the Hungarian tax system. The present contribution aims to demonstrate these problematic cases, with particular regard to the examination of such interference of the VAT system with national hybrid taxes and national real estate transfer taxes.

Tax Privacy in Judicial Practice

Zsolt Pfeffer — 2025-08-18

There is a significant theoretical and historical literature on tax privacy, as well as judicial practice. However, the study aims to provide a practical overview of this subject area using domestic and foreign (American) examples without a detailed discussion of the theoretical background of tax privacy, primarily by presenting court and constitutional court decisions, taking into account that in American case law, in addition to the traditional tax administration-taxpayer relationship, which includes the frameworks and possibilities for obtaining information by the tax authority (government), it may also be necessary to obtain data falling within the scope of protection of tax privacy in order to support private law claims.

Is the minimum wage directive compatible with the exclusion of ‘pay’ in Article 153(5) TFEU on the basis of case law?

Nóra Jakab — 2025-08-18

Directive (EU) 2022/2041 on ensuring adequate minimum wages in the European Union aims to improve working and living conditions in the European Union (EU) by establishing a framework for the following: the adequacy of the minimum wage set by law; the promotion of collective bargaining for wage setting; and the improvement of effective access to the rights provided by the minimum wage for workers, where such protection is provided for by national law and/or collective agreements. In January 2023, the Danish government filed an action with the European Court of Justice seeking the annulment of the directive, and in January 2025, the Advocate General delivered a unanimous opinion in the case. This study examines whether the exclusion of ‘pay’ in the Minimum Wage Directive and Article 153(5) TFEU could be interpreted differently on the basis of the case law of the Court of Justice of the European Union.

Peculiarities of the Romanian Bicameral Parliament – From Symmetrical Bicameralism to Assymetrical Bicameralism

Gellért Nagy — 2025-08-18

The 1991 Constitution of Romania organises the legislative power in two chambers. Nevertheless, the originally symmetrical bicameralism was transformed into an asymmetrical bicameralism by the 2003 constitutional amendment, thus creating the concepts of reflecting and deciding chambers. As a result, the adopted laws are now the result of a specific collaboration between the two houses. At the same time—as a consequence of the constitutional amendment—a new, formal constitutionality requirement has been introduced, as one can deduce from the case law of the Constitutional Court. Under this requirement, the diciding house may not make any significant change to the version adopted by the reflecting house. The present contribution aims to briefly illustrate the specificities of the Romanian bicameral parliament along these elements outlined above.

New legislative and judicial approaches to written declarations and their validity

Tibor Kiss — 2025-08-18

This article examines the formal requirements for paper and electronic declarations and the legal consequences of their breach. The timeliness of the topic is reflected in the fact that, on the one hand, the provisions of the Civil Code and Act CCXXII of 2015 on the General Rules of Electronic Administration and Trust Services have been amended with effect from 1 January 2024, and, on the other hand, in the last two years, different interpretations have been emerging in the higher court practice regarding the formality of legal declarations made electronically, as well as the written declarations made by persons who do not understand the language of the declaration and the legal consequences of the breach of formality. The author provides interpretative considerations for the new legislation and the findings of the case law, including specific issues relating to written declarations in financial services.

Morality regulated by legality: psychological behaviour management, the nudge movement and its critique

Samu Czabán — 2025-08-18

The study examines the intricate relationship between legality and morality, with particular attention to psychological behavior control and the nudge movement. Using the example of the 1954 abolition of segregation, it demonstrates that legal regulations alone can drive societal changes, by changing human attitudes. Contrary to Roscoe Pound's socio-legal perspective, social psychologist Elliot Aronson argues that it is not attitudes that change behavior, but rather the change in behavior that transforms attitudes. Applying Aronson's cognitive dissonance theory, the study highlights that through altering their behavior, people are compelled to reevaluate their prejudices and beliefs. In modern societies, methods aimed at influencing behavior are receiving increasing attention, particularly in the legal and political spheres. The nudge movement, introduced by Richard H. Thaler and Cass R. Sunstein, proposes techniques that subtly guide individuals' decisions without restricting their freedom of choice. This study also explores the potential of green behavior-based regulation, illustrating how norms, default settings, and simplification can be applied in the transition to a sustainable economy. The study concludes by addressing the criticisms of psychological behavior control, particularly noting that these techniques cannot replace structural reforms but should be integrated with psychological analysis.

"Who are we"? The problem of the right to an effective remedy of the person who liable to pay the tax

Csaba Tombor — 2025-08-18

In the past period, the Constitutional Court of Hungary actively formed the right to an effective remedy of the person who liable to pay the tax with its decisions. However, they formulated so requirements whose implementation resulted practical and legal status problems. The goal of my paper is to identify and present the problematic of the answers of the Constitutional Court of Hungary regarding the right to an effective remedy and legal status of the person who liable to pay the tax. In doing so, I review the previous and currently effective regulatory frameworks of the right to remedy. I deal in detail with the jurisprudence established by the Supreme Court of Hungary (Kúria) before the decisions of the Constitutional Court of Hungary, and then I analyze its changes in the light of their decision. Finally, I will point out the serious collision between the constitutional requirement determined by the Constitutional Court and the effective legal framework. In connection with this, I also briefly refer to a possible solution.

What catches the attention of Europe? - An examination of the themes of successful European Citizens' Initiatives

Ferenc Csibor — 2025-08-18

The European Citizens’ Initiative provides an opportunity for the citizens of the EU to call on the European Commission to initiate legislation on a topic that holds importance to the citizens. In spite of the potential of this legal institution, from the nearly one hundred and twenty registered initiatives, only in twelve cases did the collection of signatures of support end successfully. The current study focuses on the themes of these twelve initiatives. The fundamental aim of the research was to identify the themes around which EU–wide mobilization is possible.

Hungarian paid leave legislation in the context of European Union objectives

Mária Garami — 2025-08-18

In today's fast-paced corporate environment, a paradigm shift can be observed, organizations increasingly realize that the key to success is a happy, innovative and flexible workforce. The European Union objective is to increase the number of jobs and the importance of "well-being" at work, in order to realize lifelong learning and work as a treatment for population aging. The focus of this study is on the application, validation and practical implementation of paid leave within the framework of the employment relationship. The aim of the comprehensive analysis is to point out the differences between the current legal environment and everyday practice, which may be an obstacle to the paradigm shift and the realization of the European Union's goals.

Results of the Humboldt Conference on "Green Criminology and the Green Deal"

Gerhard Dannecker — 2025-08-18

This article aims to presents and summarize the most important points of the international conference "Green Criminology and Green Deal: Environmental and Climate Protection - an Urgent Task of Criminal Law". The conference was organized by the University of Heidelberg (Prof. Dr. Dr. h.c. Gerhard Dannecker) and the University of Miskolc (Prof. Dr. Judit Jacsó) on 4-5 March 2024 within the framework of the partnership project "On the Systematization of Criminal Liability in Companies and Corporations", funded by the Alexander von Humboldt Foundation. The fourth conference aimed to provide a framework for a knowledge-based, inter- and intra-disciplinary discourse on green criminology and the European Union's Green Deal.

Újabb díszdoktorvesztés: Prof. Dr. Dr. h.c. Peter Bülow magán-, és kereskedelmi jogász, a Trieri Egyetem tanára, a Miskolci Egyetem díszdoktora

Tamás Prugberger — 2025-08-18