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  • Faculty:: Faculty of Law
Obchodné záväzky: Všeobecná časť

Obchodné záväzky: Všeobecná časť

E-book

E-book

Dominika Zavadová(ed.)

Proceedings from the 3rd Student Symposium on Commercial Law

In November 2015, the third annual Student Symposium on Commercial Law took place at the university facility in Danišovce.

After two years of symposia focused on company law, the main topic of the third edition was the general part of commercial obligations law. This year as well, the goal of the student symposium remained to provide more space for students to formulate their own perspectives on current legal issues and to present the results of their own work.

The overarching topic made it possible to assign several current issues, allowing students to tackle problems they are likely to encounter in their future practice. The selected topics are not among those unanimously accepted by legal doctrine or established case law. On the contrary, the topics were deliberately chosen for the lack of sufficient domestic literary sources. As a result, processing the individual topics required more than just standard textbook or commentary knowledge.

The participating members of the department, both teachers and doctoral candidates, acted this year primarily as contact persons, rather than as consultants or supervisors of the students’ work. The primary purpose of the symposium at the faculty is to enable students interested in commercial law to develop their analytical and argumentative skills, as well as to express their personalities. We aim for students to develop not only professional knowledge but also personal skills-so-called soft skills-the art of presenting their own opinions and arguing persuasively.

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Medzinárodné daňové úniky a metódy ich predchádzania

Medzinárodné daňové úniky a metódy ich...

E-book

E-book

Peter Huba - Jozef Sábo - Martin Štrkolec

The presented monograph aims to provide an in-depth overview of the issue of international tax evasion, both in terms of its conceptual foundations and with regard to specific methods and schemes used to carry out tax evasion.

The members of the authorial team have also addressed questions of tax evasion in their previous works: "International Tax Evasion and Tax Havens" (JUDr. Jozef Sábo) and "Legal Aspects of the Elimination of Double Taxation and Prevention of Tax Evasion" (JUDr. Peter Huba).

This monograph represents a synthesis of the relevant research activities of the authorial team, enriched by the interdisciplinary dimension of the tax evasion problem. At the same time, it highlights those shortcomings that appear to be the most serious from the perspective of the risk of international tax evasion and base erosion in Slovakia. In this respect, a comparative perspective on the issue is presented, drawing extensively from American sources, mainly due to the high quality and long-standing research on international tax evasion in the United States.

The authorial team believes that this monograph will help to bring the issue of corporate income tax evasion closer to the professional public, and that it will receive attention equal to that given to VAT fraud and other pressing issues of current tax legislation.

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