The essential rights of the local governments in the aspect of Financial Law

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dc.creatorCsűrös, Gabriella
dc.date2006-04-01
dc.date.accessioned2023-03-02T10:53:12Z
dc.date.available2023-03-02T10:53:12Z
dc.descriptionIn my study I deal with the connection between the local governments and the Constitution in the aspect of Financial Law. The local governments’ essential rights have been laid down  in the Constitution in a separate (IX.) chapter. The defence of the local governments is different from the defence of fundamental human rights. The latter has the test of necessity and proportionality. The local governments’ constitutional rights can be restricted until the infringement of its fundamental contents. I examined the rights of the local governments connected with the Financial Law, so I was engaged mainly in the financial support of it and the right of property and tax assessment. The Constitutional regulation of the financial support is most unique. The difference is that this paragraph (44/A. § (1) c) is not a rule of competence and jurisdiction however an obligation for the state to guarantee the self income and the proper state support to the local governments. The most important own sources are the taxes, which are necessary to discharge the duties. The authority to issue taxes derives from the Constitution - 70/I. § and 44/A. § (1) d. These paragraphs  prescribes that every natural and legal person must contribute to rates and taxes depend on their income and estate. The local governments may issue taxes within the framework of law, but their legislation is wide-ranging within it, for this reason there are a lot of instructive judgements of the Constitutional Court.en-US
dc.descriptionIn my study I deal with the connection between the local governments and the Constitution in the aspect of Financial Law. The local governments’ essential rights have been laid down  in the Constitution in a separate (IX.) chapter. The defence of the local governments is different from the defence of fundamental human rights. The latter has the test of necessity and proportionality. The local governments’ constitutional rights can be restricted until the infringement of its fundamental contents. I examined the rights of the local governments connected with the Financial Law, so I was engaged mainly in the financial support of it and the right of property and tax assessment. The Constitutional regulation of the financial support is most unique. The difference is that this paragraph (44/A. § (1) c) is not a rule of competence and jurisdiction however an obligation for the state to guarantee the self income and the proper state support to the local governments. The most important own sources are the taxes, which are necessary to discharge the duties. The authority to issue taxes derives from the Constitution - 70/I. § and 44/A. § (1) d. These paragraphs  prescribes that every natural and legal person must contribute to rates and taxes depend on their income and estate. The local governments may issue taxes within the framework of law, but their legislation is wide-ranging within it, for this reason there are a lot of instructive judgements of the Constitutional Court.hu-HU
dc.formatapplication/pdf
dc.identifierhttps://ojs.lib.unideb.hu/DJM/article/view/6504
dc.identifier.urihttps://hdl.handle.net/2437/347256
dc.languagehun
dc.publisherDebreceni Egyetem Állam- és Jogtudományi Karhu-HU
dc.relationhttps://ojs.lib.unideb.hu/DJM/article/view/6504/6093
dc.rightsCopyright (c) 2020 Debreceni Jogi Műhelyhu-HU
dc.sourceDebreceni Jogi Műhely; Bd. 3 Nr. 2 (2006)de-DE
dc.sourceDebreceni Jogi Műhely; Vol. 3 No. 2 (2006)en-US
dc.sourceDebreceni Jogi Műhely; Évf. 3 szám 2 (2006)hu-HU
dc.source1786-5158
dc.source1787-775X
dc.titleThe essential rights of the local governments in the aspect of Financial Lawen-US
dc.titleA helyi önkormányzatok és az Alkotmány a pénzügyi jog aspektusábólhu-HU
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
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