{"id":45,"date":"2020-08-19T22:51:37","date_gmt":"2020-08-19T20:51:37","guid":{"rendered":"http:\/\/www.gabriellaerdos.hu\/?page_id=45"},"modified":"2023-07-30T17:02:09","modified_gmt":"2023-07-30T15:02:09","slug":"research-papers-cikkek","status":"publish","type":"page","link":"https:\/\/www.gabriellaerdos.hu\/?page_id=45","title":{"rendered":"Other \/ Egyebek"},"content":{"rendered":"\n

Ambrus I. – Erd\u0151s G. – Hor\u00e1nyi M. – \u0150ry T.: Magyar\u00e1zat a compliance jogszab\u00e1lyair\u00f3l II. – Ad\u00f3- \u00e9s versenyjogi compliance<\/a>, WoltersKluwer, 2023, ISBN: 978 963 594 194 0<\/p>\n\n\n\n

The book is the second volume of a series that deals with issues of tax and competition law compliance. Inadequate fulfillment of tax obligations entails sanctions, regardless of whether the non-compliance is the result of intent, negligence, or misinterpretation of the law. Tax procedure gives the framework for the realization of tax standards. At the same time, compliance covers a wider area than the tax procedure, as it includes voluntary legal compliance as well as the rules for fulfilling tax obligations, control, sanctions and the tax administration procedure. The tax law part of the volume places special emphasis on the domestic implementation of international rules, the exchange of information and dispute resolution procedures.<\/p>\n\n\n\n

A k\u00f6nyv egy sorozat m\u00e1sodik k\u00f6tete, amely az ad\u00f3jogi, majd a versenyjogi compliance k\u00e9rd\u00e9seit j\u00e1rja k\u00f6r\u00fcl. Az ad\u00f3k\u00f6telezetts\u00e9g nem megfelel\u0151 teljes\u00edt\u00e9se szankci\u00f3kat von maga ut\u00e1n, f\u00fcggetlen\u00fcl att\u00f3l, hogy a nem-megfelel\u00e9s sz\u00e1nd\u00e9koss\u00e1g, gondatlans\u00e1g, vagy t\u00e9ves jog\u00e9rtelmez\u00e9s k\u00f6vetkezm\u00e9nye. Az ad\u00f3elj\u00e1r\u00e1s az, amely az anyagi ad\u00f3norm\u00e1k realiz\u00e1l\u00e1s\u00e1nak kereteit rendezi. Ugyanakkor a compliance sz\u00e9lesebb ter\u00fcletet fog \u00e1t, mint az ad\u00f3elj\u00e1r\u00e1s, hiszen mag\u00e1ban foglalja az \u00f6nk\u00e9ntes jogk\u00f6vet\u00e9st \u00e9pp\u00fagy, mint az ad\u00f3k\u00f6telezetts\u00e9g teljes\u00edt\u00e9s\u00e9nek szab\u00e1lyait, az ellen\u0151rz\u00e9st, a szankci\u00f3kat \u00e9s az ad\u00f3igazgat\u00e1si elj\u00e1r\u00e1st. A k\u00f6tet ad\u00f3jogi r\u00e9sze kiemelt hangs\u00falyt helyez a nemzetk\u00f6zi elv\u00e1r\u00e1sok hazai lek\u00e9pez\u00e9s\u00e9re, az inform\u00e1ci\u00f3 cser\u00e9re \u00e9s a vitarendez\u00e9si elj\u00e1r\u00e1sokra.<\/p>\n\n\n\n

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Erd\u0151s, G: Bitcoin, a lej\u00e1rat n\u00e9lk\u00fcli k\u00f6vetel\u00e9s? (Bitcoin, a receivable without due date?), Iustum Aequum Salutare, 2020\/4, ISSN 1787-3223 (Print), ISSN 2498-535X (Online)<\/p>\n\n\n\n


Abstract: Cryptocurrencies are gaining in popularity worldwide. They are used as if they were currencies, securities, debt or equity instruments, or property. They are neither of those things although they certainly show characteristics of each categories. A Hungarian non-binding ruling classifies them as claims or accounts receivable, while the international accounting standards recommend to present cryptocurrencies either as intangible assets or as inventories. The article analyses the characteristics of cryptocurrencies, and the corporate income tax consequences of following the recommendations of the Hungarian non-binding ruling. It shows why the wrong classification of cryptocurrencies leads to false tax results. The author recommends the withdrawal of the tax ruling and the establishment of new accounting rules and interpretations – possibly also the introduction of a new accounting category for cryptocurrencies.<\/p>\n\n\n\n

Erd\u0151s, G.: N\u00e9h\u00e1ny gondolat az adatbiztons\u00e1gr\u00f3l \u00e9s adatkezel\u00e9sr\u0151l az okos alkalmaz\u00e1sok ter\u00fclet\u00e9n<\/a> (Thoughts about Data Security and Data Handling in Smart Applications)<\/em>, Corvinus Law Papers, 2\/2020, ISSN 2416-0415<\/p>\n\n\n\n

Abstract: The paper analysis the most popular data protection solutions of mobile applications, and their compliance with the GDPR laws with a special focus on active consent to data processing and the practical ways of exercising the right to delete personal data. The analysis also touches upon the need of coordinating GDPR with some other EU principles, like the common market, the minimization of fraud, or the right to privacy.<\/p>\n\n\n\n

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Erd\u0151s, G, Czoboly G.: Emergency Tax measures in Hungary: Tax Relief and Crisis Taxes, European Taxation<\/a>, 2020 (Volume 60), No. 7.<\/p>\n\n\n\n

Abstract: In this note, the authors provide an overview and commentary on emergency measures that have been enacted in Hungary to address the economic effects of the pandemic. The paper also investigates some of the EU compatibility aspects of the re-introduced retail tax.<\/p>\n\n\n\n

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Erd\u0151s, G.: Question marks<\/a> around Hungarian sport financing through corporation tax incentives, in Global Sports Law and Taxation Reports<\/em> <\/a>(GSLTR) 10 (2) (2019) 47-54. ISSN: 2211-0895<\/p>\n\n\n\n

Erd\u0151s G.: Taxation of Sportsmen and their clubs in Hungary, in Global Sports Law and Taxation Reports<\/em>,<\/a> 2013\/4, 37-39, ISSN: 2211-0895<\/p>\n\n\n\n

Abstract: Hungary has a unique system for financing capital investments and youth development by way of granting a tax credit for companies donating cash to sport organizations. The earlier paper summarizes the most prominent features of the system. The other paper goes through the conditions established by the European Commission and analyzes how much the Hungarian system has fulfilled them in practice. The article focuses on three general areas, the achievements of the system; the public financing character of the tax incentive; and some unintended effects.<\/p>\n\n\n\n

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back to research page<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Ambrus I. – Erd\u0151s G. – Hor\u00e1nyi M. – \u0150ry T.: Magyar\u00e1zat a compliance jogszab\u00e1lyair\u00f3l II. – Ad\u00f3- \u00e9s versenyjogi compliance, WoltersKluwer, 2023, ISBN: 978 963 594 194 0 The book is the second volume of a series that deals with issues of tax and competition law compliance. Inadequate fulfillment of tax obligations entails sanctions, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":51,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-45","page","type-page","status-publish","hentry"],"yoast_head":"\nOther \/ Egyebek - Home page<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gabriellaerdos.hu\/?page_id=45\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Other \/ Egyebek - Home page\" \/>\n<meta property=\"og:description\" content=\"Ambrus I. – Erd\u0151s G. – Hor\u00e1nyi M. – \u0150ry T.: Magyar\u00e1zat a compliance jogszab\u00e1lyair\u00f3l II. – Ad\u00f3- \u00e9s versenyjogi compliance, WoltersKluwer, 2023, ISBN: 978 963 594 194 0 The book is the second volume of a series that deals with issues of tax and competition law compliance. 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