Hottó, István
Environmental Governance and Legal Integration in the European Union under Digital Transformation
EU environmental law, sustainable development, governance, legal harmonisation, digital transformation
This paper examines how the European Union’s environmental governance and legal harmonisation are being reshaped by digital transformation. Using legal analysis, it explores how core environmental principles – such as the precautionary principle, the polluter pays principle, and the integration principle – are being operationalised through data-driven regulation, real-time environmental monitoring and cross-border digital cooperation. It analyses how these digital mechanisms can make regulation more targeted and adaptive, enhance compliance and transparency, and require new legal instruments for cross-border coordination. The findings suggest that digital tools have the potential to strengthen both environmental protection and legal harmonisation, while also posing challenges of data standardisation, interoperability, and institutional capacity. The paper concludes that EU environmental law can remain effective only if its legal frameworks are adapted to integrate these emerging digital instruments in a coherent and principle-based manner.
HOTTÓ, ISTVÁN
Public Funds and the Legal Framework of Fiscal Oversight in Hungary
Public funds, fiscal oversight, State Audit Office, internal control, legal framework, accountability
The study explores the legal and institutional mechanisms governing the control of public funds in Hungary. It outlines the constitutional foundations and statutory definitions of public tasks and budgetary institutions, emphasizing their role in ensuring lawful and transparent financial management. The analysis focuses on the multi-level system of fiscal oversight, including the external (State Audit Office), governmental (Government Control Office, Hungarian State Treasury), and internal control mechanisms operating within budgetary bodies. Through a doctrinal and normative approach, the paper highlights how these mechanisms collectively guarantee the effective and accountable use of national resources. The findings demonstrate that Hungary’s fiscal control system provides a coherent legal framework that reinforces transparency, effectiveness, and public trust in the management of state finances.

