Tax Law & Fiscal Administration
Recovery of Real Estate Tax Arrears in the Slovak Republic
Real estate tax; tax arrears; municipal finance; tax enforcement; local taxation; bailiffs
In the paper, the authors deal with selected methods of recovery of arrears of real estate tax as one of the most important local taxes in Slovakia, which municipalities, as their administrators, are authorized to impose and collect within their territory. The recovery of real estate tax arrears is an important tool for municipalities that serves to obtain missing funds that belong to these municipalities due to the collection of tax imposed by law and to cover gaps in their local budgets. In the paper, the authors give their attention specifically to two ways to recover real estate tax arrears, namely the recovery of arrears conducted by municipalities being tax administrators in tax enforcement proceedings and recovery of arrears in enforcement proceedings conducted by bailiffs.
CAKOCI, KARIN – LAZORÍKOVÁ, ELENA
Regulatory Gaps in Hydrogen Technology in the Shadow of the Green Transition...
Hydrogen economy, regulatory gaps, excise taxation, explosion safety, disaster management protocols
The development of hydrogen-based transport and energy storage depends on a coherent regulatory framework adapted to the technology’s specific characteristics. Based on an analysis of the Hungarian regulatory environment, this study argues that hydrogen-related rules remain fragmented, creating administrative burdens and investment uncertainty for market participants. The paper examines taxation, urban planning, occupational safety, and fire protection rules, with particular attention to deficiencies in excise regulation and the safety-technical gaps of the National Hydrogen Strategy. The analysis shows that the lack of defined excise tax rates, the quality assurance shortcomings of NFM Decree 17/2017, and the strict installation restrictions of the National Telecommunications and Infrastructure Framework hinder both investment and the development of residential hydrogen infrastructure. In the absence of detailed domestic rules, market actors and authorities are often forced to rely on international standards, which only partly compensate for regulatory gaps. The study concludes that technological development has outpaced legislation and that targeted legal intervention is needed. It proposes the adoption of an independent hydrogen-specific disaster management guide, the harmonisation of intervention protocols with domestic legal frameworks, and the supplementation of the Technical Guidelines for Fire Protection with explosion-protection requirements. The findings underline that the objectives of the National Hydrogen Strategy cannot be achieved without integrating safety-technical considerations and resolving permitting anomalies affecting green technologies. The article offers a regulatory roadmap for legislators and technical planners seeking to reduce risks arising from the current regulatory hiatus.
HASULYÓ, GÁBOR
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.
HOTTÓ, ISTVÁN
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