András Lapsánszky

57208659806

Publications - 10

The politics of digital sovereignty and the European Union’s legislation: navigating crises

András Lapsánszky Gábor Hulkó János Kálmán

Publication Name: Frontiers in Political Science

Publication Date: 2025-01-01

Volume: 7

Issue: Unknown

Page Range: Unknown

Description:

In recent years, the resistance of member states to the strengthening of the European Union and its ambition to extend the powers of nation states has become a dominant political element, especially in the countries of the Central and Eastern European region. At the same time, both nation states and the EU are facing a number of global challenges, one of the most significant of which, alongside climate change, is digitalization. At the dawn of the digital age, technological innovation and the free flow of information promised unprecedented opportunities. However, as digital technologies have increasingly permeated all aspects of economic, social and political life, they have created new crises and challenges, particularly with regard to digital sovereignty. This research explores the complex and interdisciplinary nature of digital sovereignty, with a particular focus on the crises that digitalization has triggered and caused. These crises manifest themselves in various forms, including cybersecurity threats, privacy issues and the economic dominance of global technology companies. The European Union’s legislative initiatives, including the Digital Services (DSA), Digital Markets (DMA) and European Media Freedom (EMFA) regulations, as well as the efforts to regulate artificial intelligence, are designed to address the crises inherent in the digital age, while at the same time posing new challenges to the sovereignty and perception of sovereignty of individual states. The research examines the EU’s legislative efforts in navigating the politics of digital crises. It sheds light on the interplay between national self-determination and the EU’s overall regulatory framework, highlighting the ongoing struggle to balance control and cooperation in a rapidly changing digital environment. The analysis will provide a deeper understanding of how digital sovereignty is shaped by and responds to crisis policy, and insights into the future of digital governance in an increasingly interconnected world. It also seeks to assess the extent to which recently introduced EU legislation can be harmonized with the policy objective of strengthening the autonomy of nation states. This is particularly important in the context of the legislation and practices observed in countries with relatively small populations, such as Hungary, Slovakia and the Czech Republic.

Open Access: Yes

DOI: 10.3389/fpos.2025.1548562

Sustainability in Public Finances Concerning Transfer Pricing in the EU

András Lapsánszky Gábor Hulkó János Kálmán

Publication Name: Chemical Engineering Transactions

Publication Date: 2023-01-01

Volume: 107

Issue: Unknown

Page Range: 523-528

Description:

Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting. Transfer pricing, involving the internal transfer of goods, services, or intellectual property between related entities, can significantly impact member states' tax revenues and overall economic stability. Base erosion and profit shifting is a term used to describe tax planning strategies that multinational companies use to exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdictions, thereby reducing their overall tax liability. The scope of this study examines these two topics, mainly by using jurisprudential methods and analysis of scientific sources, as well as to research the effect of tax-based erosion and inequality among state jurisdictions. The assessment and analysis of the problems in these areas have been going on for years, and in essence, the neuralgic points are clear in terms of problem definition. Nevertheless, appropriate normative solutions have either not been developed to a full extent or are being implemented slowly. Considering the lengthy process of adopting normative rules, the main aim of this study is to make suggestions for the field of law enforcement and organs of public administration that could lead to changes in the areas of transfer-pricing, base erosion, and profit shifting. In conclusion, three key areas of action are proposed. Firstly, the promotion and everyday implementation of digital taxation contribute to the efficient exchange of data. Secondly, much closer cooperation between tax authorities on this basis can be strengthened at the Member State level in practical administration. Thirdly, the more effective safeguarding of the single market by national administrations.

Open Access: Yes

DOI: 10.3303/CET23107088

Sustainability Objectives and Central Banks

András Lapsánszky Gábor Hulkó János Kálmán

Publication Name: Chemical Engineering Transactions

Publication Date: 2023-01-01

Volume: 107

Issue: Unknown

Page Range: 331-336

Description:

This article examines how addressing climate-related risks and supporting mitigation and adaptation policies fit into central bank mandates. According to this goal, the research conducts an empirical examination of current central bank mandates to investigate the extent to which central banks are equipped with objectives that task them to enhance sustainability and mainstream green finance. The analysis of mandates and objectives using the IMF’s Central Bank Legislation Database. Out of 159 IMF member countries and monetary unions, only 12 % have explicit sustainability mandates, while 33 % are mandated to support the government’s policy priorities, which mostly include sustainability goals. The research concludes that it should be clear that climate change and mitigation policies will have very profound impacts on economies, with potentially significant implications for price, macroeconomic, and financial stability. These need to be tackled by central banks as part of their core responsibilities. A central bank that does not address climate risks is failing to do its job.

Open Access: Yes

DOI: 10.3303/CET23107056

Progress and Tradition

Miklós Könczöl András Lapsánszky Ákos Tussay András Koltay

Publication Name: Public Governance Administration and Finances Law Review

Publication Date: 2021-10-29

Volume: 6

Issue: 1

Page Range: 5-6

Description:

No description provided

Open Access: Yes

DOI: 10.53116/pgaflr.2021.1.1

Privacy and Governmental Transparency

Miklós Könczöl András Lapsánszky Ákos Tussay András Koltay

Publication Name: Public Governance Administration and Finances Law Review

Publication Date: 2021-01-01

Volume: 6

Issue: 2

Page Range: 5-6

Description:

No description provided

Open Access: Yes

DOI: 10.53116/pgaflr.2021.2.1

Financial Supervision for the Green Transition: Comparative Insights From the EU, Hungary, and Singapore

András Lapsánszky Gábor Hulkó János Kálmán

Publication Name: Thunderbird International Business Review

Publication Date: 2026-05-01

Volume: 68

Issue: 3

Page Range: 357-366

Description:

This paper examines how financial supervisory authorities integrate Environmental, Social, and Governance (ESG) objectives into their regulatory mandates amid the accelerating green transition. It aims to understand how institutional variation shapes supervisory strategies for sustainable finance. The study employs a qualitative, comparative case study design across three jurisdictions: the European Union, Hungary, and Singapore. Drawing on regulatory theory and document analysis, this study identifies the key institutional logics, instruments, and governance mechanisms through which ESG considerations are embedded in financial supervision. The analysis reveals three supervisory models: the EU's rule-based legal harmonization through taxonomy and disclosure mandates, Hungary's responsive approach led by the central bank using soft tools and innovation, and Singapore's principle-based framework emphasizing strategic guidance and market collaboration. These pluralistic pathways highlight that ESG integration is shaped by legal mandates, legitimacy concerns, and adaptive governance. This study provides insights to policymakers and supervisors seeking to align financial oversight with sustainability objectives. This emphasizes the importance of institutional flexibility, regulatory legitimacy, and hybrid governance in designing effective ESG supervision frameworks. This study contributes to the literature on sustainable finance and regulatory governance by offering a comparative perspective on how financial supervision evolves in response to ESG risks. It advances a novel typology of supervisory models that can inform future regulatory design and policy debates.

Open Access: Yes

DOI: 10.1002/tie.70039

Direct-to-Device Satellite Communications in the European Union: Spectrum Allocation and Regulatory Pathways Within the ITU Framework

Péter Vári András Lapsánszky Hussein Taha

Publication Name: IEEE Access

Publication Date: 2025-01-01

Volume: 13

Issue: Unknown

Page Range: 190556-190581

Description:

Direct-to-Device (D2D) satellite communications—where standard mobile devices connect directly with satellites—offer a promising solution to extend coverage and improve network resilience. This paper examines the spectrum allocation and regulatory challenges of enabling D2D satellite services in the European Union (EU), situating the analysis within the broader evolution of International Telecommunication Union (ITU) regulatory processes. While anchored in the preparations for the World Radiocommunication Conference 2027 (WRC-27), the study emphasizes that regulatory developments are dynamic and extend beyond a single conference cycle, ensuring long-term relevance for spectrum governance. The paper provides an overview of satellite communication fundamentals and defines key D2D concepts, including Internet of Things (IoT) use cases and differences between terrestrial mobile bands and Mobile-Satellite Service (MSS) bands. The analysis highlights the current EU landscape for MSS spectrum, particularly the 2 GHz S-band, and its upcoming licensing challenges. It contrasts the EU approach with international developments—notably the United States’ new “Supplemental Coverage from Space” framework and the United Kingdom’s satellite-to-mobile integration plans—to draw lessons for spectrum-sharing models. Technical and regulatory challenges for integrating D2D are identified, and potential alternative frequency bands and spectrum-sharing techniques are explored. A policy roadmap is proposed, outlining short-, medium-, and long-term actions for EU policymakers and stakeholders to enable D2D services. The study ultimately supports the formulation of a forward-looking regulatory framework that secures Europe’s role in shaping the future of hybrid satellite-terrestrial connectivity.

Open Access: Yes

DOI: 10.1109/ACCESS.2025.3627536

Legislation on the Appointment of Heads of Autonomous Central Public Administration Entities in Hungary, the Czech Republic and Slovakia

András Lapsánszky Gábor Hulkó

Publication Name: Studia Iuridica Lublinensia

Publication Date: 2025-01-01

Volume: 34

Issue: 4

Page Range: 51-81

Description:

The research article offers a comparative analysis of the legislative frameworks governing the appointment of heads of autonomous central public administration entities in Hungary, the Czech Republic and Slovakia. The relevance of the subject matter lies at the intersection of administrative law and public governance, addressing the critical question of how legal provisions shape the institutional autonomy and professionalism of state bodies. Although the three countries share common historical and regional characteristics, the study reveals significant differences in the legal regulation and practical execution of appointments. The central thesis posits that legal frameworks alone are insufficient to guarantee institutional independence if political discretion and informal practices undermine transparency and merit-based selection. The research aims to evaluate the degree of formal autonomy, the safeguards against politicisation, and the effectiveness of legal norms in ensuring im partiality. The originality of the research stems from its interdisciplinary and comparative approach, integrating doctrinal legal analysis with an examination of administrative realities. While the scope of the study is national, its relevance extends across Central Europe and the broader EU context. The findings contribute meaningfully to ongoing academic and policy debates on good governance, rule of law, and institutional integrity in public administration.

Open Access: Yes

DOI: 10.17951/sil.2025.34.4.51-81

Regulatory Risk in Green FinTech: Comparative Insights from Central Europe

András Lapsánszky Michal Janovec János Kálmán Anna Zalcewicz Simona Heseková

Publication Name: Risks

Publication Date: 2026-01-01

Volume: 14

Issue: 1

Page Range: Unknown

Description:

Green fintech merges sustainable finance with data-intensive innovation, but national translations of EU rules can create regulatory risk. This study examines how such risk manifests in Central Europe and which policy tools mitigate it. We develop a three-dimension framework—regulatory clarity and scope, supervisory consistency, and innovation facilitation—and apply a comparative qualitative design to Hungary, Slovakia, Czechia, and Poland. Using a common EU baseline, we compile coded national snapshots from primary legal texts, supervisory documents, and recent scholarship. Results show material cross-country variation in labelling practice, soft-law use, and testing infrastructure: Hungary combines central-bank green programmes with an innovation hub/sandbox; Slovakia aligns with ESMA and runs hub/sandbox, though the green-fintech pipeline is nascent; Czechia applies a principles-based safe harbour and lacks a national sandbox; and Poland relies on a virtual sandbox and binding interpretations with limited soft law. These choices shape approval timelines, retail penetration, and cross-border portability of green-labelled products. We conclude with a policy toolkit: labelling convergence or explicit safe harbours, a cross-border sandbox federation, ESRS/ESAP-ready proportionate disclosures, consolidation of recurring interpretations into soft law, investment in suptech for green-claims analytics, and inclusion metrics in sandbox selection.

Open Access: Yes

DOI: 10.3390/risks14010008

FROM PRIVATE REGULATION TO PUBLIC IMPACT: RETHINKING PLATFORM GOVERNANCE THROUGH DIGITAL CONSTITUTIONALISM

András Lapsánszky Gábor Hulkó Péter Bálint Király

Publication Name: Studia Iuridica Cassoviensia

Publication Date: 2025-12-19

Volume: 13

Issue: Special Issue

Page Range: 91-106

Description:

This paper explores the growing regulatory role of very large online platforms (VLOPs) through the lens of digital constitutionalism. It argues that while these platforms operate under private legal frameworks, their governance functions—especially content moderation and algorithmic decision-making—closely resemble public regulatory authority. As platforms increasingly shape the terms of civic participation, public discourse, and access to information, a normative gap has emerged between the private character of their power and its public consequences. The study identifies three core questions: what motivates platform self-regulation, whether platforms exercise public-like functions, and whether digital constitutionalism provides a viable framework for constraining their power. Drawing primarily on a comprehensive literature review, the analysis confirms that platform self-regulation is strategically motivated, that platforms exercise quasi-public authority, and that digital constitutionalism offers a promising—though still evolving—response. The findings suggest that constitutional values such as transparency, due process, and the protection of fundamental rights must increasingly be applied to powerful private actors in the digital environment to uphold rule-of-law standards and democratic legitimacy.

Open Access: Yes

DOI: 10.33542/SIC2025-S-06