Gábor Hulkó

57208660097

Publications - 9

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

Administrative Law in Hungary

Gábor Hulkó

Publication Name: Comparative Administrative Law Perspectives from Central and Eastern Europe

Publication Date: 2024-05-20

Volume: Unknown

Issue: Unknown

Page Range: 36-67

Description:

No description provided

Open Access: Yes

DOI: 10.4324/9781003458135-2

Control of Local Tax Payments: A Comparative Law Case Study

Mariusz Popławski Bogumił Pahl Gábor Hulkó Tetiana Iefymenko

Publication Name: Bialostockie Studia Prawnicze

Publication Date: 2023-06-01

Volume: 28

Issue: 2

Page Range: 81-97

Description:

Tax payment is the basic form of fulfilling a tax obligation. It is included in the effective method of removing tax liabilities. As part of the control of payments of local taxes carried out by the tax authorities, it was found that an unauthorized employee of this authority unlawfully accepted payments of taxes that he did not pay to the account of the tax authority. A legal doubt has arisen in this respect as to whether the payment made in the above-mentioned circumstances is the payment of tax that gives rise to the removal of the tax liability. The main goal of the authors, within the research topic undertaken, is to verify the research hypothesis, according to which the taxpayer's transfer of funds to an unauthorized employee of a tax authority, confirmed by a receipt, cannot be considered as payment of the tax. The study analyzes the above-mentioned issues on the basis, above all, of the provisions of Polish tax law, which do not define the concept of tax payment, although they indicate the forms of payment. In order to get a broader perspective on the subject matter, the author analyzed selected regulations concerning the above-mentioned issues in Hungary and Ukraine.

Open Access: Yes

DOI: 10.15290/bsp.2023.28.02.06

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

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

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

Challenges for state regulation of decentralised community platforms

Richard Nemeth Gábor Hulkó Péter Bálint Király Richárd Németh

Publication Name: Rechtskultur

Publication Date: 2024-01-01

Volume: Unknown

Issue: Unknown

Page Range: 249-263

Description:

The rapid rise of decentralized online social networks (DOSNs) introduces a transformative shift in digital communication, moving away from centralized systems and leveraging blockchain technology to ensure user autonomy, data transparency, and resistance to censorship. While these platforms promise significant advantages, such as enhanced privacy, reduced operational costs, and increased interoperability, they also present critical legal and ethical challenges. This study explores these challenges through a multidisciplinary approach, integrating legal analysis, case studies, and theoretical frameworks. Key issues include the tension between immutability and content moderation, the complexities of jurisdiction, and the implications of blockchain splits for accountability and governance. The analysis highlights the need for hybrid solutions that combine decentralized architecture with external oversight, including stricter regulation of hard forks and designated regulatory responsibilities. The findings provide a roadmap for balancing innovation with user protection, aiming to foster sustainable, ethical development of DOSNs while addressing their inherent risks.

Open Access: Yes

DOI: DOI not available

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