Közös kihívások – egykor és most最新文献

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Legal challenges related to virtual currencies especially in the field of taxation 与虚拟货币相关的法律挑战,特别是在税收领域
Közös kihívások – egykor és most Pub Date : 1900-01-01 DOI: 10.37372/mrttvpt.2020.1.6
Zsolt Halãsz
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引用次数: 0
A technikai-, és az információtechnológia fejlődés globális integrációban betöltött szerepe, és az állami szerepvállalással való közvetett kapcsolata
Közös kihívások – egykor és most Pub Date : 1900-01-01 DOI: 10.37372/mrttvpt.2020.1.12
B. Szabó
{"title":"A technikai-, és az információtechnológia fejlődés globális integrációban betöltött szerepe, és az állami szerepvállalással való közvetett kapcsolata","authors":"B. Szabó","doi":"10.37372/mrttvpt.2020.1.12","DOIUrl":"https://doi.org/10.37372/mrttvpt.2020.1.12","url":null,"abstract":"Globalization is a predominant phenomenon of the world economy from the second half of the century 20th century. Given its complex and novel properties, it can be clearly seen that globalisation includes not only economic dimensions but other attributes as well, including social, political and cultural factors. Although globalisation is one of the most quoted concepts of our time, the term itself has not been scientifically defined. However, there is a relative consensus about the idea that globalization is a global integration structured by regional integrations, and several authors share the view that it is driven by technical progress. Accordingly, in my view, globalization might be defined as the voluntary, regionally structured global integration of economic and other phenomena and processes, primarily facilitated by the technical, primarily information technological development - or the sum of the associated ideologies. In this study the technical development, particularly the information technology development section of this definition is highlighted and its relevance is emphasised. As the next step, the role of the technological development in the advance of globalisation is analysed systematically. With the help of conceptualising the term ‘innovation’ I attempt to shed light on the indirect connection between the state involvement and the global integration.","PeriodicalId":149630,"journal":{"name":"Közös kihívások – egykor és most","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131900421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Az Európai Bíróság bemutatása néhány vámjogi ítélet elemzésén keresztül
Közös kihívások – egykor és most Pub Date : 1900-01-01 DOI: 10.37372/mrttvpt.2020.1.13
Antal Szendi
{"title":"Az Európai Bíróság bemutatása néhány vámjogi ítélet elemzésén keresztül","authors":"Antal Szendi","doi":"10.37372/mrttvpt.2020.1.13","DOIUrl":"https://doi.org/10.37372/mrttvpt.2020.1.13","url":null,"abstract":"In customs matters, the Member States of the European Union act in accordance with the provisions of the Union Customs Code. However, in some cases, customers are dissatisfied with the decisions of the customs authorities of the Member States and therefore seek redress through the courts. If the court's decision in that state is not favorable to the economic operator either, it is possible to apply to the Court of Justice of the European Union, subject to strict procedural rules, which may make a decision binding on the Member State. The 3 court judgments discussed below have ruled on issues that can help you resolve a legal issue in your day-to-day work. Judgments in customs valuation cases are particularly important, as the determination of the correct customs value affects the level of customs revenue due to the European Union.","PeriodicalId":149630,"journal":{"name":"Közös kihívások – egykor és most","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115295034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
A brief Survey of Illicit Art Trade of Archaeological Finds in Hungary – in the Context of Customs Control 在海关管制的背景下,对匈牙利考古发现的非法艺术品贸易的简要调查
Közös kihívások – egykor és most Pub Date : 1900-01-01 DOI: 10.37372/mrttvpt.2020.1.7
K. Hudák, Csaba Zágon
{"title":"A brief Survey of Illicit Art Trade of Archaeological Finds in Hungary – in the Context of Customs Control","authors":"K. Hudák, Csaba Zágon","doi":"10.37372/mrttvpt.2020.1.7","DOIUrl":"https://doi.org/10.37372/mrttvpt.2020.1.7","url":null,"abstract":"The paper deals with the issue of illegal trade in art objects with special regard to customs control. Frequent commodity types smuggled across borders are works of arts belonging to the category of cultural goods. In many cases, these objects have rather historical than aesthetic value. Determining the age and value of cultural goods require expertise in art. The identification of cultural goods of archaeological date (i.e. produced before 1711 as stipulated in the Hungarian legislation) and the origin of their cultural relevance as it once have been found in the soil is the responsibility of an archaeologist. Detecting illegally moving artefacts as contrabands, however, challenges the law enforcement authorities, including the National Tax and Customs Administration. Theft, transportation and trading in illicit cultural goods considered strictly illegal all over the world, still the authorities are facing tremendous difficulties while filtering out such contrabands from the legitimate trade. This article emphasises the interdependence between the archaeologists and the law enforcement and proposes how to reduce illicit trade. The author concludes the need of supplemented officer training by a package of specific knowledge such as a module in order to increase the cooperation between the parties and boost the efficiency of the contraband detection. is, a és Világszerte illegális és büntetendő a kulturális javak eltulajdonítása és illegális kereskedelme. A kihívást jelent kiegészíteni","PeriodicalId":149630,"journal":{"name":"Közös kihívások – egykor és most","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124691642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Hivatása: pénzügyőr
Közös kihívások – egykor és most Pub Date : 1900-01-01 DOI: 10.37372/mrttvpt.2020.1.10
Adrienn Magasvári
{"title":"Hivatása: pénzügyőr","authors":"Adrienn Magasvári","doi":"10.37372/mrttvpt.2020.1.10","DOIUrl":"https://doi.org/10.37372/mrttvpt.2020.1.10","url":null,"abstract":"","PeriodicalId":149630,"journal":{"name":"Közös kihívások – egykor és most","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122771010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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