Katalóg

Filter By

Categories

Categories

Year of publication:

Year of publication:

Publication language:

Publication language:

Faculty:

Faculty:

Method of publication:

Method of publication:

Active filters

  • Categories: Law
  • Year of publication:: 2011
  • Year of publication:: 2016
  • Year of publication:: 2021
  • Year of publication:: 2021
  • Year of publication:: 2021
  • Year of publication:: 2021
  • Year of publication:: 2021
  • Year of publication:: 2021
Aktuálne výzvy daňového práva
ŠafárikPress - UPJŠ v Košiciach

Aktuálne výzvy daňového práva

E-book

E-book

Adrián Popovič  - Jozef Sábo

Reviewed proceedings from the student symposium organized on the occasion of IV. Slovak-Czech days of tax law.

The International Scientific Conference IV. Slovak-Czech days of tax law was held 16th - 18th June 2021 in Košice (Faculty of Law of Pavol Jozef Šafárik University in Košice). On this occasion, a student symposium on the topic: "Current Challenges of Tax Law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 15th June 2021. The focus of the symposium was chosen due to the content of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which is currently being addressed at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice. The output of this symposium is a reviewed proceeding of papers, in which students focus on examining the current challenges of tax law. In this context, students examine not only the current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate, the decision-making of the Court of Justice of the European Union in the field of direct taxation and indirect taxation, but also new and extremely current taxation issues of cryptoactive (virtual currency) taxation, not only in the Slovak Republic but also in the world. The authors also assess in detail the current situation in the research area, and they also present de lege ferenda proposals that could contribute to the development and improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

Download e-book for free (pdf)

Zamestnanec v digitálnom prostredí
ŠafárikPress - UPJŠ v Košiciach

Zamestnanec v digitálnom prostredí

E-book

E-book

Monika Minčičová - Marcel Dolobáč - Jana Žuľová

The presented proceedings of papers is the result of the international scientific conference "Employee in the digital environment", which was organized as part of the research project VEGA 1/0790/20 Employee protection in the context of the Industrial Revolution 5.0 - starting points, opportunities and risks. The online scientific conference took place on the 5th of November 2021 under the auspices of the Department of Labour Law and Social Security Law, Faculty of Law, P. J. Šafárik University in Košice. The proceedings includes a variety of scientific papers focused on the study of current issues caused by the digital transformation of society.Authors respond to partial legal problems of labour law and social security law at the theoretical-legal and application level and reflect on the consequences of ongoing phenomena for the labour market and labour law legislation.

Download e-book for free(pdf)

Teória verejnej politiky
ŠafárikPress - UPJŠ v Košiciach

Teória verejnej politiky

E-book

E-book

Stanislav Konečný

The goal of this monograph is to interpret the context of the emergence of public policy theory and the basic parameters of its subject matter—public interest, actors, and tools—as well as its methodological equipment.

The publication is also a response to the current state of development of public policy and its theory in our context, compared to its development worldwide. Today, when there is not only a very developed theory but also practice of public policy abroad, making it accessible to our readers in its full scope in the form of domestic production is almost impossible, also due to the quantitative parameters of our domestic authorial potential.

Download the e-book for free (pdf)

Volené orgány kapitálových spoločností. Vybrané otázky.
ŠafárikPress - UPJŠ v Košiciach

Volené orgány kapitálových spoločností. Vybrané...

E-book

E-book

Žofia Mrázová - Ján Husár - Jaroslav Dolný a kol.

The publication "Volené orgány kapitálových spoločností. Vybrané otázky" focuses on the assessment of legal aspects of the performance of corporate boards members and on solving application problems regarding relations arising between members of the board of directors and supervisory board and the company itself.

The first part of the publication deals with the basic conceptual preconditions to become members of elected corporate boards, including conditions for their appointment and removal. Among the issues addressed is also the required standard of performance of corporate boards members in relation to the concept of professional care and duty of loyalty. Remuneration of elected board members as well as the possibility of opposing the contract for performance are also analysed.

The application problems partly extend to bankruptcy law when examining the obligations of board of directors after the bankruptcy of a company, specifically in matters of the emergence of special liability of the board of directors as well as their performance even after the bankruptcy.

Download the e-book for free  (pdf)

Zdravie pri práci v spektre teórie a praxe
ŠafárikPress - UPJŠ v Košiciach

Zdravie pri práci v spektre teórie a praxe

E-book

E-book

Jana Žuľová  - Monika Minčičová - Marcel Dolobáč (eds.)

The legal regulation of occupational health and the process of assessing the health capacity is one of the manifestations of fulfilling the protective function of labour law.

Due to the importance of pursuing the interest in protecting the life and health of the individual during his working life, as well as the consequences of damage to the employee's health for further work and continuance of employment relationship, research in this area finds its irreplaceable place in legal science. Its topicality is also highlighted by the emerging risks of work and the working environment. Technological progress associated with a change in the way of performing work, as well as the pandemic situation, have opened a number of new challenges for labour law that require attention.

The presented proceedings of abstracts responds to the outlined facts. It is a group of initial motives and conclusions of lectures presented at the scientific online conference "Health at Work in the Spectrum of Theory and Practice" organized by the Department of Labour Law and Social Security Law of the Faculty of Law, P. J. Šafárik University in Košice on16th April 2021. Authors point to a variety of problematic areas that are not only a reflection of academic considerations, but also of those legal issues that need to be addressed in ordinary legal practice.

Download the e-book for free (pdf)

PRÁVO – OBCHOD – EKONOMIKA X.
ŠafárikPress - UPJŠ v Košiciach

PRÁVO – OBCHOD – EKONOMIKA X.

E-book

E-book

Jozef Suchoža - Ján Husár - Regina Hučková

Proceedings of the International Scientific Symposium

Collection Law-Commerce-Economy X. is a publication containing professional contributions by the authors, especially with regard to commercial law, civil law, labor law, intellectual property law, but also digital technology law. The thematic focus of the international scientific symposium was concentrated in three areas representing open problems of commercial law with regard to the solution of the economic and social crisis caused by the so-called pandemic (corona crisis), current issues of corporate law in the EU and artificial intelligence and law: the influence of artificial intelligence on the normative activity of the state and court decisions. With regard to the content orientation of the outputs, the publication is suitable not only for readers from the academic environment, but also from applied practice.

Download e-book for free (pdf)

Liber Amicorum Ján Klučka
ŠafárikPress - UPJŠ v Košiciach

Liber Amicorum Ján Klučka

E-book

E-book

Dominika Becková (ed.)

This Liber Amicorum presents a collection of contributions in Honour of Professor Ján Klučka. This Liber Amicorum was written by his colleagues from universities, collaborators from the judiciary, former colleagues from the Constitutional Court of the Slovak republic and the Court of Justice of the European Union, current colleagues from the Faculty of Law and his former PhD. students. Their contributions elaborate the knowledge their gained from the work they conducted together with Professor Ján Klučka and are interspersed with references to memories associated with Professor Ján Klučka.

Download e-book for free (pdf)

IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA
ŠafárikPress - UPJŠ v Košiciach

IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

E-book

E-book

Miroslav Štrkolec - Anna Vartašová - Monika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

Download e-book for free (pdf)

Blockchain technológia ako činiteľ (faktor) ovplyvňujúci súčasnú podobu práva
ŠafárikPress - UPJŠ v Košiciach

Blockchain technológia ako činiteľ (faktor)...

E-book

E-book

Ladislav Hrabčák et al.

The comprehensive work represents the final output from solving Project VVGS-2019-1068 titled 'Blockchain technology as a factor influencing the current form of law' and was created simultaneously as one of the partial outputs from Project APVV-19-0124 titled 'Tax Law and New Phenomena in Economy (Digital Services, Shared Economy, Virtual Currencies)'. The partial overlap in research topics between these projects allowed for such research, especially regarding digital (virtual) currencies.

Download e-book for free (pdf)

100 rokov Trianonskej zmluvy - diplomacia, štát a právo na prelome storočí
ŠafárikPress - UPJŠ v Košiciach

100 rokov Trianonskej zmluvy - diplomacia, štát...

E-book

E-book

Erik Štenpien - Ivan Svatuška (eds.)

The Collection of scientific Contributions of the International scientific conference: 100 Years of Treaty of Trianon – Diplomacy, State and Law on the Turn of the Century.

The presented publication is the first of a series of proceedings published within the solution of the grant APVV-19-0419. The conference took place from 14 to 15 October 2021 with the participation of experts from Slovakia, Hungary and Poland. The ambition of the research team, composed of legal historians and positive lawyers from three countries, is to provide a comprehensive, unbiased view of the peace negotiations that resulted in the Treaty of Trianon with Hungary. The conference, the result of which is the presented collection, was devoted to the causes of possible disputes in Europe - focusing on diplomacy and constitutional development of Central European countries at the turn of the 19th and 20th centuries, ie in the period immediately preceding the outbreak of World War I.

Download the e-book for free  (pdf)

Umelá inteligencia z pohľadu práva
ŠafárikPress - UPJŠ v Košiciach

Umelá inteligencia z pohľadu práva

E-book

E-book

Valéria Ružičková (ed.)

Proceedings of the XIVth Student Symposium on International Law and European Law.

For the XIV Year of Student Symposium on International Law and European Law under the topic „Artificial Intelligence from the Perspective of Law“, students of the Faculty of Law and the Faculty of Science prepared several papers regarding current questions related to the ongoing development of the artificial intelligence. From the legal point of view, the papers regard the importance of the artificial intelligence in human activities in space, its impact on fundamental rights, development of new human rights in relation to its application in healthcare and nursing care as well as personal data protection while making use of the artificial intelligence.

Apart from the papers concerning the artificial intelligence from the legal perspective, two of the papers regard the artificial intelligence from the scientific perspective, explaining the importance of the artificial intelligence in localization in indoor environment as well as its importance in prediction of healthcare costs.

Download the e-book for free (pdf)

Ako správne pracovať s prameňmi práva Európskej únie. Metodická príručka.
ŠafárikPress - UPJŠ v Košiciach

Ako správne pracovať s prameňmi práva Európskej...

E-book

E-book

Dominika Becková - Radoslav Benko - Valéria Ružičková

Studies of the European Union law may hardly be possible without making use of its sources. Lots of types of legal rules, several forms of judicial decisions as well as a wide spectrum of criteria used while searching among legal acts of the European Union and case-law of its courts in search engines on the official websites of the European Union may, however, appear confusing, thereby making the work with sources of the European Union law more complicated and prolonging it.

Methodology Guide „How to Work Correctly with the Sources of the European Union Law“ aims to help students to understand the system of sources of the European Union law as well as the sources themselves, offer them tips and advice useful during their search and thus contribute to the adoption of fundamental procedures for working with them.

Download the e-book for free (pdf)

Svetové dejiny štátu a práva
ŠafárikPress - UPJŠ v Košiciach

Svetové dejiny štátu a práva

E-book

E-book

Erik Štenpien

This university textbook named "The World History of State and Law" serve as teaching aid to Students of 1. year-class of Faculty of Law. He addicted to history of state and law of oriental despoties and chosen states of ancient Greece. Exactly interpreted the law history of medieval and feudal states and cities and institutes of medieval law with the accent to civil law. Next he interpreted the history of constitutions of the european states (Netherland, Poland, Great Britain, France, Germany, Italy) and USA, also the modern law of 19. Century. A special chapter deals with the Paris Peace Conference in 1919 and the system of treaties adopted during it.

At the end he interpreted the legal history of chosen states of Europe and USA - state system with the accent to type of the regime (democracy, dictature).

Download the e-book for free  (pdf)

Privatizácia verejného práva verzus publicita súkromného práva
ŠafárikPress - UPJŠ v Košiciach

Privatizácia verejného práva verzus publicita...

E-book

E-book

Lukáš Michaľov - Katarína Koromházová (eds.)

The Collection of scientific contributions "Privatization of public law versus publicity of private law" is an output of the International scientific conference of Phd. students and scientific researchers organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University.

The collection contains contributions focused on the issues of the intersection of private and public law, specifically on the privatization of public law and publicity of private law. This is a highly important topic, because the elements of privatization can be found across the entire public law, not only in the field of criminal law, but also in other legal branches of public law.Recently, there have been significant elements of publicity of private law, especially commercial or civil law. Therefore, we consider the topic of the conference and the title of the collection to be appropriately chosen and up to date without any significant limits in scientific research. The participants of theInternational scientific conference in their contributions also focused on de lege ferenda considerations and offer a new perspective on the formation of public or private law.

The aim of the published Collection of scientific contributions isto continue in improving and developing new knowledge of the public law in the field of its privatization and private law in the field of its publicity.

Download the e-book for free  (pdf)

Základy zdaňovania (v interakcii ekonómie a práva)

Základy zdaňovania (v interakcii ekonómie a práva)

E-book

E-book

Karolína Červená - Anna Vartašová

The scientific textbook in the form of an electronic interactive publication is intended for university students who are interested in an interdisciplinary view of taxation in the context of linking the basic theoretical knowledge in the field of law and economics related to taxation with an emphasis on application practice. The content of the textbook primarily covers general theoretical knowledge in the field of taxation in terms of their historical creation and characteristics in the scope of the legal and economic framework of tax system in general, as well as that currently applied in the Slovak Republic.

The textbook also includes pictures and graphs (listed in the appendix), which interactively complement the text part, as well as a set of questions in (in the context of the scope of particular chapters), whose task is to contribute to the fulfilment of didactic goals of the textbook.

Download the e-book for free  (pdf)

Praktické prípady z rímskeho práva
Vydavatelství a nakladatelství Aleš Čeněk, s.r.o

Praktické prípady z rímskeho práva

€20.35
Availability: 2 In Stock

Herbert Hausmaninger - Peter Blaho -  Veronika Kleňová

Kniha obsahuje konkrétne prípady z oblasti rímskeho civilného procesu, rodinného, vecného, záväzkového a dedičského práva, ktoré sa odohrali v antickom Ríme a jeho provinciách. Vybrané boli prípady s osobitným významom pre vývoj civilného práva kontinentálnej Európy. Prostredníctvom týchto prípadov zbierka umožňuje rekonštruovať skutkový stav a právnické odôvodnenia rozhodnutí rímskych právnikov. Vnútorná štruktúra každého prípadu je viac-menej konštantná. V záhlaví je uvedená inskripcia právneho prameňa; nasleduje úplný latinský text a jeho preklad. Každý prípad sa končí položenými otázkami, odkazmi na najdôležitejšie občianske zákonníky a na literatúru. Otázky sú zväčša formulované stručne, s cieľom povzbudiť čitateľa pri hľadaní vlastnej cesty k prameňom. Osobitný dôraz sa kladie na odôvodnenie príslušného rozhodnutia, pričom sa prihliada na spôsob argumentácie rímskych právnikov. Poznámka na občianske zákonníky má nielen ukázať na pretrvávanie rímskeho práva v moderných súkromnoprávnych poriadkoch, ale aj podporiť diskusiu k rímskemu riešeniu právnych problémov.

Ústavné právo Slovenskej republiky
Vydavatelství a nakladatelství Aleš Čeněk, s.r.o

Ústavné právo Slovenskej republiky

€27.59
Availability: 2 In Stock

Alexander Bröstl  - Pavel  - Holländer - Patrik Príbelský a kolektív

Publikácia nie je obmedzená výlučne na ústavné právo Slovenskej republiky má oveľa širší záber. Výklad zvolený v tejto príručke vychádza z pojmu a klasifikácie ústav a pokračuje stručným a orientačným prehľadom základných línií ústavného vývoja na území Slovenskej republiky za ostatných stopäťdesiat rokov. Rozsiahla časť je venovaná základným právam a slobodám v následnosti, ktorá sa riadi systematikou Ústavy Slovenskej republiky z roku 1992. Otázky týkajúce sa jednotlivých druhov moci v kontexte modelu deľby moci sú predmetom pozornosti záverečných kapitol: po tradičných mociach je do tejto časti zaradená aj kontrolná moc spolu s prokuratúrou a verejným ochrancom práv. Sprievodným znakom publikácie sú tiež odkazy na rozhodovaciu činnosť Ústavného súdu Slovenskej republiky, najmä v spojitosti s problematikou základných práv a slobôd. Kniha je určená predovšetkým študentom magisterského štúdia v odbore právo v rámci študijných programov tam, kde sa tieto programy týkajú ústavného práva Slovenskej republiky.

Trestné právo hmotné Osobitná časť
Vydavatelství a nakladatelství Aleš Čeněk, s.r.o

Trestné právo hmotné Osobitná časť

€27.59
Availability: 5 In Stock

Jaroslav Klátik a kolektív

Vysokoškolská učebnica Trestné právo hmotné. Osobitná časť, 2. aktualizované vydanie bezprostredne nadväzuje na učebnicu Trestné právo hmotné. Všeobecná časť, 2. aktualizované vydanie. Autorský kolektív rozoberá skutkové podstaty trestných činov zahrnuté do dvanástich hláv. Autori si za cieľ stanovili poskytnúť čitateľom podrobný prehľad o jednotlivých trestných činoch a zároveň poskytnúť čo najpodrobnejší výklad jednotlivých skutkových podstát týchto trestných činov, ako aj výklad pojmov v nich sa nachádzajúcich. Obsah jednotlivých kapitol vychádza zo systematiky osobitnej časti Trestného zákona, čím sa študenti, ako aj ostatná právnická verejnosť môžu lepšie orientovať v základných trestno-hmotných inštitútoch. V jednotlivých kapitolách sú zrozumiteľne a jasne vymedzené jednotlivé obligatórne znaky skutkových podstát trestných činov a ich súvislosti. Tam, kde je to potrebné, autori uvádzajú na vysvetlenie svoje teoretické a praktické skúsenosti, v prípade bližšieho vysvetlenia aj aktuálnu súdnu prax. V rámci každej hlavy je uvedená všeobecná charakteristika príslušnej hlavy a dielu, do ktorého sa subsumuje konkrétny trestný čin. Učebnica je určená predovšetkým poslucháčom právnických fakúlt a Akadémie Policajného zboru. Učebnicu však môžu využívať aj sudcovia, prokurátori, policajti, advokáti, vyšší súdni úradníci, čakatelia prokuratúry, advokátski koncipienti pri rozbore a zdôvodnení mnohých ustanovení osobitnej časti Trestného zákona. Kniha je určená aj pre široký okruh záujemcov o trestné právo.

Aktuálne otázky migrácie z pohľadu medzinárodného práva s osobitným zreteľom na Chartu práv Európskej únie
ŠafárikPress - UPJŠ v Košiciach

Aktuálne otázky migrácie z pohľadu...

E-book

E-book

Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

Download the e-book for free (pdf)

Európska únia a jej vplyv na organizáciu a fungovanie verejnej správy v Slovenskej republike
ŠafárikPress - UPJŠ v Košiciach

Európska únia a jej vplyv na organizáciu a...

E-book

E-book

Alena Krunková (ed.)

Proceedings of the Scientific Conference Held on June 28, 2016 at the Faculty of Law of Pavol Jozef Šafárik University in Košice in connection with the implementation of the project “The European Union and Its Impact on the Organization and Functioning of Public Administration in the Slovak Republic” – approved under number MVZP – SK PRES/2016/134

The Slovak Republic, as a member state of the European Union, is undertaking a historic role associated with the Presidency of the Council of the European Union within the presidency trio. At the beginning of 2016, the Ministry of Foreign and European Affairs of the Slovak Republic announced a call for applications for grants for 2016 in the field of international relations and foreign policy, specifically focused on the Slovak Republic’s Presidency of the Council of the European Union. The Faculty of Law of Pavol Jozef Šafárik University in Košice responded to this call and obtained a project aimed at carrying out research activities through a series of events focused on regional self-government in the Slovak Republic in the context of its role within the European Union. The Faculty has long been engaged with issues of European Union law both in its teaching and in the scientific research activities of its individual faculty members. The project aims to enrich this portfolio with special activities targeting not only professionals, but also students and the general public.

The first activity of the project was a conference entitled “The European Union and Its Impact on the Organization and Functioning of Public Administration in the Slovak Republic – Development So Far, Current State, and Perspectives.” The conference was attended by invited public officials, representatives of academia, and representatives of local government, as one of the main goals of the project is to connect the academic community with the practical sphere and thus involve practitioners in the planned activities within the project.

Download the e-book for free (pdf)

Ochrana súkromia zamestnanca
ŠafárikPress - UPJŠ v Košiciach

Ochrana súkromia zamestnanca

E-book

E-book

Jana Žuľová(ed.)

Proceedings from the 1st Annual Student Symposium on Labor Law held on April 8–9, 2016 in Danišovce

Discussions on the topic of privacy are currently very topical and interesting. The advancement and progress of technology have added a new dimension to individual privacy. With the use of modern electronic devices, terms such as precious commodity, chimera, or illusion are increasingly associated with privacy. Workplaces have not remained immune to modernization either. Machines are replacing human labor, programming and planning the production process, but also controlling, monitoring, and recording the fulfillment of assigned work tasks.

The availability of technology and its implementation in employers’ operations intrude upon the personal and private sphere of employees, which is an inherent part of every person’s life and does not remain left behind the doors of the workplace. Proper and correct use of monitoring mechanisms by employers means not only mastering their technical installation at the workplace and covering the associated financial costs, but also respecting the privacy of employees.

It cannot be overlooked that the right to privacy is among the fundamental human rights and freedoms, enjoying the corresponding characteristics (inalienability, non-transferability, irrevocability, etc.) and appropriate legal protection. And even though it is not absolute and may be suspended in favor of another right (especially the employer’s right to protect their property), every intervention—such as comprehensive camera surveillance, monitoring of phone calls, email correspondence, blocking certain websites, etc.—always has adverse consequences for the privacy of the employee.

Download the e-book for free (pdf)

Obchodné záväzky: Všeobecná časť
ŠafárikPress - UPJŠ v Košiciach

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.

Download the e-book for free (pdf)

Medzinárodné daňové úniky a metódy ich predchádzania
ŠafárikPress - UPJŠ v Košiciach

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.

Download the e-book for free (pdf)

This website uses cookies to ensure you get the best experience on our website