Conclusions and recommendations 338. The Committee recalled that when it had examined the initial report of Panama on 23 April 1991 it had concluded that the Government of Panama in its next report should, inter alia, take into account the various questions raised and remarks made by the members of the Committee and provide a full description of the legislative measures taken to implement each article of the Convention in practice. The Committee was of the view that the first supplementary report fulfilled all those expectations. 339. It concluded that the legal system in Panama was generally in accordance with the principles contained in the Convention, although it appeared that article 34 of the Panamanian Constitution, which related to police officers and provided for the defence of superior orders in the perpetration of an act of torture, did not comply with article 2, paragraph 3, of the Convention. 340. The Committee also concluded that the consideration of the report appeared to be protection of human rights. The Committee the penal system in place in Panama and of legal system as described during the geared towards the highest possible also took note with satisfaction of its principle of "non-imprisonment". 341. In addition, the Committee expressed its satisfaction with the timing and content of the report considered and expressed the hope that the Government of Panama would soon make a declaration to accept the provisions of article 22 of the Convention. Hungary 342. The second periodic report of Hungary (CAT/C/17/Add.8) was considered by the Committee at its 141st, 142nd and 145th meetings, on 21 and 23 April 1993 (see CAT/C/SR.141, 142 and 145). 343. The report was introduced by the representative of the State party, who declared that during the reporting period Hungary had undergone a profound and fundamental change. The communist one-party system with its socio-political order had been replaced by a pluralist society, a functioning democracy and the rule of law. Respect for human rights and fundamental freedoms had been a major driving force of that transition. The change of regime and modifications to the national legislation, especially to the constitution and penal laws that accompanied it, had brought the Hungarian system of law virtually into line with the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment. Particular importance was attached to the establishment of the Constitutional Court which had ruled, inter alia, in its decision No. 23/1990, that capital punishment was contrary to the constitutional provisions prohibiting limitations on the very substance of the right to life and human dignity (articles 8.2 and 54.1 of the Constitution). 344. During the period under review Hungary had withdrawn its reservations concerning articles 20 and 30, paragraph 1, of the Convention and it had recognized by declaration the competence of the Committee under articles 21 and 22 of the Convention. In addition. Hungary was in favour of the elaboration of the optional protocol to the Convention against Torture by a working group of the Commission on Human Rights. 345. The members of the Committee thanked the Government of Hungary for its timely report, which provided clear and complete answers to the many questions put by the Committee during the consideration of the initial report. They noted that the crime of torture could be punished in accordance with articles 226 to 228 of the Criminal Code, although they found the maximum penalties laid down -56-