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Public Finance, Taxation and Financial Regulation in Times of Multi-Crisis

Public Finance, Taxation and Financial...

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E-book

Miroslav Štrkolec   Anna Vartašová Tímea Jančiová

This proceedings of scientific papers presents papers from the international scientific conference of the same name, which took place from 24 to 26 September 2025 at the UPJŠ in Košice and was supported by the projects APVV-23-0158 "Reform of the Customs Union in the Era of Electronic Commerce in the Slovak Republic" and VEGA 1/0698/25 "Development Fee as a Tool for the Development of Municipalities and Cities in the Slovak Republic". Individual papers are aimed at addressing current issues of tax law, budgetary law and financial market law in the context of the challenges of the ongoing multi-crisis (starting with the COVID-19 pandemic, the war in Ukraine, the extreme increase in energy and other supplies costs or inflation, and the subsequent need for consolidation of public finances). The papers are divided into two parts, where in the first part, indivídua! authors focus on national reports - a comprehensive assessment of the impacts of the aforementioned multi-crisis in individual V4 countries - in the areas of taxes, budgets and financial markets, and in the second part, individua! Authors focus on more specific issues in the aforementioned three thematic areas.

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LAW – COMMERCE – ECONOMY XIV.

LAW – COMMERCE – ECONOMY XIV.

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E-publication

Diana Treščáková - Regina Hučková (eds.)

Proceedings of the International Scientific Conference 
October 23–24, 2025, Štrbské Pleso - Vysoké Tatry, Slovakia

Publication Law Business Economy XIV. is collection of international scientific works which contains scientific contributions of wide variety of branches of law, as well as related fields of scientific expertise. Among areas of issues which were discussed in this publication are questions of civil, commercial, competition, intellectual property, arbitration and corporate law, as well as other partial areas, including scientific works dealing with business and IT law. Entire publication is significant with richness of scientific contributions from various jurisdictions, because of renowed authors from various countries. Apart from theoretical contribution and expansion of current state of the art in submitted interdisciplinary area, solutions to legal problems were formulated at de lege ferenda level.

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Právo-Obchod-Ekonomika XIV (2025)

Právo-Obchod-Ekonomika XIV (2025)

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E-publication

Ján Husár - Regina Hučková (eds.)

Proceedings LAW – BUSINESS – ECONOMICS XIV. present an interdisciplinary collection of scholarly contributions that reflect current trends, challenges, and developments in the fields of law, business, and economics. The publication brings together authors from academia as well as professional practice and offers analytical, comparative, and application-oriented studies. The thematic core of the proceedings consists primarily of issues related to contemporary legal regulation and its impacts on the business environment, economic aspects of legislative changes, as well as topics such as digital transformation, international trade, and financial markets. The contributions are characterized by their topical relevance, academic depth, and emphasis on connecting theory with practical solutions. The proceedings are intended for the professional public, academics, students of law and economics, as well as practitioners working in the legal, business, and economic spheres. They represent a valuable source of information for understanding current interdisciplinary trends and their effects on the legal and economic environment.

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KOŠICKÉ DNI TRESTNÉHO PRÁVA 2025, IX. ročník (2025)

KOŠICKÉ DNI TRESTNÉHO PRÁVA 2025, IX. ročník...

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Sergej Romža-Lukáš Michaľov-Michaela Ema Mauerová

Proceedings of scientific contributions with the main section: "Artíficíal intellígence - a challenge for crímínal law" and subsections: "Extremism from the perspective of criminology, victimology, and criminalistics" and "Creation and tools of criminal policy" is the result of a nationwide interdisciplinary scientific conference with intemational particípation, organízed by the Department of Criminal Law of the Faculty of Law at UPJŠ in Košice. The publication retlects current challenges in criminal law in the context of dynamic technological, security, and social changes. The main section, "Artificial Intelligence - A Challenge for Criminal Law," presents contributions analyzing legal, ethical, and practical issues related to the use of artificial intelligence in the field of criminal law. The authors address autonomous responsibility, algorithmic transparency, the possibilities of using Al in the prevention, detection, and prosecution of crimes, as well as the risks to the protection of fundamental rights and fair tria!.

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Technologický vývoj a jeho vplyv na medzinárodné právo

Technologický vývoj a jeho vplyv na...

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E-publication
Laura Gazdagová-Bartolomej Mižák-Vladyslava Kryvoshei
Technological development is increasingly reshaping the environment in which international law operates. Rapid digitalization, global interconnectedness, and the emergence of new technologies raise questions that traditional legal norms are not always prepared to address. New forms of cross-border interactions, security challenges, and ethical dilemmas influence the functioning of states, international organizations, and other actors. Against this backdrop, discussions are evolving on how international law can maintain its relevance in an era of rapid innovation and how it may adapt to a dynamic technological landscape.
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Súdna moc v ére globalizácie, umelej inteligencie a ďalších trendov v spoločnosti

Súdna moc v ére globalizácie, umelej...

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E-publication
Veronika Lenhardtová-Radoslav Pavlinský-Dominik Urban

The collection Judicial Power in the Era of Globalization, Artificial Intelligence and Other Trends in Society provides a comprehensive and up-to-date perspective on the transformation of the judiciary amid rapid technological and social change. It contains 25 contributions primarily focused on the introduction and use of artificial intelligence tools in law. The authors examine not only the technical and institutional aspects of this transformation but also issues of judicial legitimacy and public trust in an independent justice system. The publication also offers a critical reflection on potential risks, limitations, and ethical dilemmas associated with the automation and digitalization of judicial processes. Several contributions compare national and supranational legal frameworks, offering valuable insights into differences in regulatory approaches around the world. All texts are united by a common question concerning the future of judicial power in a changing world. The contributions are written in an accessible manner, making the collection suitable for both legal experts and the broader public.
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Spotrebitelia a obchodníci online: právne a ekonomické výzvy digitálnych trhov

Spotrebitelia a obchodníci online: právne a...

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Renáta Bačárová, Kristián Vassay (eds.)

The proceedings Consumers and Traders Online: Legal and Economic Challenges of Digital Markets present a collection of scientific studies addressing contemporary issues of digital market functioning within the European Union. The contributions analyse legal, economic and technological dimensions of digital services, particularly in the context of the VEGA project 1/0431/23 focused on the conflict of interests between consumers and traders in the delivery of digital content and services. The studies highlight the dynamic growth of the digital economy, bringing new regulatory challenges, issues of data protection and enforcement of consumer rights. The authors examine topics such as geographical indications in the digital environment, the use of artificial intelligence in public enforcement, fintech regulation, liability for damages, and the impacts of the Digital Services Act (DSA) and the Digital Markets Act (DMA). The proceedings also expose increasing fragmentation of responsibility across digital actors and emphasise the need for a harmonised EU regulatory framework. Further attention is given to evolving consumer behaviour, cybersecurity risks, deepfake technologies, the functioning of online marketplaces and digital payment systems. A significant part of the analysis addresses the role of major online platforms, their obligations and influence on transparency in digital markets. The publication offers an interdisciplinary perspective combining law, economics and technology, representing an important contribution to the discourse on modern consumer protection in the digital era.

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Current Challenges of Financial law and Tax law

Current Challenges of Financial law and Tax law

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E-publication

Karin Cakoci-Ladislav Hrabčák

The proceedings of student papers from the V. Annual Student Symposium represent a collection of analytical and comparative studies in the fields of tax policy, public finance, and financial law, reflecting the current challenges of the Slovak and European economies. The authors (students) focus on a wide range of topics – from considerations regarding the reintroduction of inheritance tax in Slovakia, through issues of tax evasion and abuse of law in taxation, to measures aimed at public finance consolidation. The authors (students) in their contributions also analyse practical aspects of tax administration, such as tax enforcement proceedings, case law concerning the burden of proof, and the financing of civic associations through tax assignation mechanisms. Particular attention is paid to modern challenges of tax policy, including the taxation of digital giants, financial transaction tax, and the regulation of crypto-asset service provision in the V4 countries. The proceedings also highlight the connection between tax instruments, the financing of cultural institutions, and the broader social context of public expenditures. The publication thus offers a comprehensive overview of current trends and perspectives in the field of taxation and public finance within the conditions of the Slovak Republic and the European Union.
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Algoritmy a inklúzia: Pracovné právo v ére technologickej a spoločenskej transformácie (2025)

Algoritmy a inklúzia: Pracovné právo v ére...

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E-book

Marek Švec, Jana Žuľová

The collection of scientific contributions offers an interdisciplinary analysis of the challenges labour law faces due to digitalization and social change. Its main goal is to highlight potential synergies between the technological management of work processes and the promotion of diversity and inclusion in the workplace, with a focus on legal mechanisms that ensure equal opportunities and protect employees. The collection includes studies on various aspects of labour law protection, such as the prohibition of discrimination, transparency in algorithmic management, protection of individuals with diverse needs, and legislative challenges related to GDPR. It also features contributions to innovative remuneration systems and the protection of socially and health-disadvantaged groups, with special attention to employees of different sexual orientations and pregnant women. A significant portion of the work is dedicated to issues surrounding the use of artificial intelligence and algorithmic management in decision-making within labour relations. This publication serves as an insightful resource for academics, lawyers, students, and practitioners addressing modern employment law challenges, and it encourages further discussion on innovative approaches to contemporary labour law topics.

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Právna regulácia volebnej kampane a jej uplatňovanie vo volebnej praxi v SR a vo vybraných štátoch Rady Európy (2025))

Právna regulácia volebnej kampane a jej...

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E-book

Ladislav Orosz, Martina Makaturová

This scientific volume has been published as an output of the VEGA grant project No. 1/0474/24 Audit of Slovak Electoral and Referendum Legislation. Thematically, it focuses on the issue of the legal regulation of election campaigns and a critical analysis of the experience of its application in electoral practice. On this basis, the authors also formulate proposals for improving the current legal framework of election campaigns.

The proceedings include contributions presented at the scientific conference of the same name held in May 2025. The volume contains papers not only from domestic but also from foreign authors, who present the legal regulation of election campaigns in their respective home countries. Contributions from academics are complemented and enriched by those of representatives of non-governmental organizations engaged in election and campaign monitoring, as well as by contributions from authors working in public authorities responsible for the administration of elections and for overseeing the constitutionality and legality of elections.

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Prípadové štúdie zo správneho práva

Prípadové štúdie zo správneho práva

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Jozef Tekeli a kolektív

The work "Case Studies in Administrative Law" is an extensive and practice-oriented publication primarily intended for students of law faculties and universities with a focus on public administration. Its main objective is to deepen the reader’s knowledge in various areas of administrative law through specific case studies, with an emphasis on the application of legal norms in real-life situations. The publication consists of 20 thematically organized chapters that cover a wide range of administrative agendas, such as internal administration, trade licensing, environmental protection, healthcare, transportation, education, justice, and national defense.

Each chapter contains multiple casuistic cases, in which the reader encounters practical problems and must assess the legality of administrative procedures, the substantive and territorial jurisdiction of public authorities, and the application of relevant legal regulations. The case studies are presented systematically—beginning with a factual scenario, followed by a legal analysis based on applicable legislation.

The work is exceptional for its comprehensiveness, up-to-date content, and emphasis on interdisciplinary connections within administrative law. The final chapter includes cross-sectional exercises involving multiple areas of administration through complex scenarios, encouraging the development of synthetic legal thinking. The publication thus serves not only as a valuable study resource but also as an excellent tool for seminar work, exam preparation, and practical training in legal reasoning and decision-making.

Správne právo hmotné - Všeobecná časť

Správne právo hmotné - Všeobecná časť

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Availability: 18 In Stock

Tibor Seman - Radomír Jakab - Jozef Tekeli

The presented textbook on the general part of substantive administrative law offers a comprehensive collection of knowledge, principles, doctrines, institutions, and legal norms that form the foundation for the existence and functioning of public administration. It serves as a prerequisite for mastering the special part of substantive administrative law and administrative procedural law. This updated version of the first edition of the textbook reflects the current development of public administration, the state of administrative law, and educational needs. The textbook introduces key institutions of the general part of administrative law, which are essential for understanding how public administration operates in Slovakia. It includes the characteristics and internal structure of administrative law, its sources, and its relationships with other branches of law. Covered topics include subjects of administrative law, the organization of public administration, methods and forms of its activities, guarantees of legality in public administration, administrative liability, civil service, and work performed in the public interest. It will be useful not only to students but also to anyone interested in the theory and practice of such a dynamic branch of law as administrative law undoubtedly is.

Konanie o súlade právnych predpisov – návrhové oprávnenie a účinky rozhodnutí ústavného súdu. XIII.ústavné dni

Konanie o súlade právnych predpisov – návrhové...

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E-book

Ladislav OroszSimona KarafováMartina Makaturová (eds.)

Zborník z XIII. ústavných dní s názvom „Konanie o súlade právnych predpisov – návrhové oprávnenie a účinky rozhodnutí ústavného súdu“ reflektuje novú právnu úpravu účinnú od 1. januára 2025, konkrétne čl. 127 ods. 5 Ústavy SR, ktorá rozširuje právomoci sťažovateľov iniciovať konanie o súlade právnych predpisov prostredníctvom Ústavného súdu Slovenskej republiky. Príspevky renomovaných odborníkov mapujú teoretické aj praktické výzvy spojené s touto novou kompetenciou. Zborník tematicky pokrýva otázky týkajúce sa iniciačných mechanizmov senátov Ústavného súdu, derogačných a časových účinkov rozhodnutí či komparatívnych skúseností z Českej republiky, Maďarska a Poľska. Publikácia zároveň ponúka reflexiu širších javov, ako je judicializácia politického života, či rast implicitných právomocí ústavných súdov. Niektoré príspevky sa zameriavajú na otázky právnej istoty a retroaktivity derogačných nálezov, najmä v konaniach iniciovaných všeobecnými súdmi. Iné analyzujú aplikačné dopady spojenia individuálnej ústavnej sťažnosti a abstraktnej kontroly právnych predpisov. Publikácia obsahuje aj úvahy o ústavnoprávnych dôsledkoch porušenia konzultačnej povinnosti s Európskou centrálnou bankou. Nechýbajú reflexie o možnostiach ústavného preskúmania noriem v oblasti rozpočtovej zodpovednosti. Zborník ponúka pestrú škálu domácich aj komparatívnych prístupov k výzvam spojeným s novou rozhodovacou agendou. Je tak hodnotným príspevkom do diskusie o posilnení ochrany ústavnosti v Slovenskej republike.

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ODKAZ 105. VÝROČIA PARÍŽSKEJ MIEROVEJ KONFERENCIE

ODKAZ 105. VÝROČIA PARÍŽSKEJ MIEROVEJ KONFERENCIE

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E-book

Laura Gazdagová (ed.)

The topic that the students focused on in The proceedings of the XVIIIth edition of the Student Symposium on International and European Law held on November 15, 2024 was centered around the legacy of the 105th anniversary of the Paris Peace Conference. The proceedings, which contain the students' contributions, reflect the pivotal role of this conference in shaping post-war geopolitical stability and redefining relations between states. The expert analyses included in the proceedings focus on the conditions that were intended to ensure lasting peace, yet also created controversial aspects that led to disputes and laid the foundation for future tensions. The students also addressed the impact of the conference's decisions on political and social structures that significantly influenced global development in the 20th century. In addition to the declared outcomes, the students also expressed, in written form within the proceedings, the need to strengthen international cooperation and establish institutions for the prevention of military conflicts, a need that remains relevant today, as these decisions continue to shape the dynamics of contemporary international relations.

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Rozhodovacia prax súdnych autorít v súkromnom práve

Rozhodovacia prax súdnych autorít v súkromnom...

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E-book

Žofia MrázováNatália Kalinák (eds.)

The Department of Commercial Law and Economic Law in cooperation with the Department of Labour Law and Social Security Law and the Department of International Law and European Law of the Faculty of Law of the University of Applied Sciences in Košice organized the IXth annual student symposium, this time on commercial, labour and private international law. The student symposium under the title Decision-making practice of judicial authorities in private law took place on 29 November 2024 at the premises of the Faculty of Law of UPJŠ in Košice. The symposium was prepared within the framework of the scientific projects APVV-23-0331 “Integration of the Capital Markets Union: change of corporate financing and rescue of companies in financial difficulties” and APVV-21-0336 “Analysis of judicial decisions by artificial intelligence methods.”

This year was exceptional in that the organizers of the event decided to change the usual concept of preparing and presenting a professional article on a chosen topic. This time the students chose interesting decisions of the Supreme Court, the Constitutional Court or the Court of Justice of the European Union. They concentrated on working with one particular decision, which they analysed in detail and drafted a gloss - an expert explanation or commentary on the chosen decision. Their task consisted of a brief presentation of the facts, identification of the legal questions that the judicial authorities sought to answer, a legal analysis of the problem addressed, and an assessment of the significance of the decision for the practice of application. In their analyses, the students dealt with topical issues such as the joint action of a proxy and a member of the body, the consequences of a breach of the pre-emptive right, or the repugnancy of an agreement on the division of the community of property of the spouses. In employment law, decisions were presented concerning the right of the father of a child to a breastfeeding break or the wearing of symbols at work. In the section on private international law, the case law on cross-border relocation of the seat as well as on the choice of international jurisdiction of the courts was analysed.

The present proceedings consist of written outputs of students from this event. We are delighted that the students again this year approached their task with enthusiasm and conscientiousness. Finally, our sincere thanks go to all those who contributed to the success of the symposium.

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Správne právo procesné

Správne právo procesné

€19.00
Availability: 31 In Stock

Radomír Jakab - Peter Molitoris

Predkladaná učebnica má slúžiť ako učebná pomôcka v pedagogickom procese v rámci študijných predmetov zameraných na správne právo procesné. Z hľadiska štruktúry a obsahových náležitostí reflektuje požiadavky, ktoré sú požadované pre účely postupových skúšok a štátnej skúšky na Právnickej fakulte a Fakulte verejnej správy Univerzity Pavla Jozefa Šafárika v Košiciach. Rovnako, je využiteľným zdrojom informácií aj pre potreby štúdia na iných právnických fakultách v rámci Slovenskej republiky. V neposlednom rade, môže byť vhodnou pomôckou i pre aplikačnú prax, a to tak na orgánoch verejnej správy, na súdoch, ako aj pre advokátov prichádzajúcich do styku so správnym konaním.

Kúpna zmluva – história a súčasnosť II.

Kúpna zmluva – história a súčasnosť II.

E-book

E-book

Erik Štenpien (ed.)

Proceedings from the international scientific conference held on September 26-27, 2014 at the Faculty of Law, UPJŠ in Košice

Nowadays, in the modern 21st century, we have a much more complex society than the ancient one. It requires legal regulation of various types of purchase contracts, where although the basic feature remains, it needs to be specified further, and the simple sentence 'I sell, you buy' needs to be supplemented with conditions 'how, where, when, under what conditions?' This is the task of modern civil law. The current recodification of civil law has already taken place in some European countries, and it is currently underway in our country. Therefore, it is important to meet at conferences with colleagues from these countries and exchange knowledge, to discuss their experiences, avoid the bad, and accept or adjust the good according to our conditions.

This proceedings is the output publication from the conference held on September 26-27, 2014 in Košice. It was the second conference with the participation of the most prominent legal Romanists, legal historians, and civilists from home and abroad. The proceedings is the result of unique cooperation among experts from various fields of legal science. I believe that the published outputs will help to understand the institute of purchase contracts from all its aspects and will become an inspiration for both experts and laypeople.

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Základné zásady v rozhodovacej činnosti súdnej moci

Základné zásady v rozhodovacej činnosti súdnej...

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E-book

Alexander Bröstl - Marta Breichová Lapčáková - Martin Štrkolec (eds.)

Collection of scientific papers by doctoral students.

Thematically, the contributions are diverse: they feature fundamental principles in public law (basic principles of criminal proceedings, the principle of contradiction, basic principles of constitutional court proceedings, basic principles in private law and procedural law (superficies solo cedit), the principle of civil court proceedings in deciding labor disputes, equality of participants and the duty to instruct, objection of bias in light of the right to an impartial court, the principle of speed and the principle of economy in the decision-making activities of general courts, basic principles in legal theory and international law (general legal principles recognized by civilized nations), coexistence of the principle of equality and the principle of non-discrimination in the legal order of the European Union, argumentation through the principle of rule of law in the decision-making activities of courts, the impact of fundamental principles on the interpretation of legal norms.

It is important that the authors, i.e., doctoral students from law faculties in the Czech Republic and the Slovak Republic, almost unanimously examine these principles in the process of application (interpretation) of law, from the perspective of how legal (primarily judicial) practice deals with them. This should be fundamentally welcomed and appreciated.

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Obchodná spoločnosť ako právnická osoba

Obchodná spoločnosť ako právnická osoba

E-book

E-book

Ján Husár - Kristián Csach (eds.)

The collection contains contributions presented at the international conference held on April 1st - 3rd 2014 in Smolenice, organized by Pavol Jozef Šafárik University in Košice in cooperation with the Institute of State and Law of the Slovak Academy of Sciences and the Institute of State and Law of the Czech Academy of Sciences. Authors are high-profile Slovak and Czech scholars in the field of private law and company law, as well as representatives of new generation of young researchers. Contributions focus on contemporary issues in the field of company law, in particular theoretical basis of corporations, groups of companies, doctrine of abuse of rights, reflective loss and new tendencies in corporate law in foreign legal orders. The first part of the contributions presented at the conference have been already published in the special issue of the theoretical magazine Právny Obzor n. 4/2014. 

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Aktuálne problémy medzinárodného leteckého a kozmického práva

Aktuálne problémy medzinárodného leteckého a...

E-book

E-book

Adam Giertl (ed.)

Proceedings from the VII. annual student symposium on international law held on April 11-12, 2014 at the UPJŠ training facility in Danišovce

Despite this, flying and space travel are now a common part of human civilization. What is the role of law in this process? This is the question posed by the organizers of the VII. annual student symposium on international law, aiming to evaluate the contribution of international law in the field of aviation and space flights, especially in light of current developments.

The individual topics were tackled by second, third, and higher-year students of the Faculty of Law at UPJŠ in Košice. The result of their work on the assigned topics, which the authors could consult with members of the Institute of European Law and the Department of International Law, is the presented work.

The proceedings are thematically divided into two parts. The first part acquaints the reader with selected topics related to aviation law, and the second part is dedicated to international space law.

With its focus, the proceedings also have a broader impact, as in some aspects it fits into the broader context of research conducted at the Institute of European Law and the Department of International Law, which focuses on examining the influence of regionalism on general international law and vice versa. This issue is also reflected in the topics of the individual contributions.

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10 rokov v EÚ: Vzťahy, otázky, problémy

10 rokov v EÚ: Vzťahy, otázky, problémy

E-book

E-book

Ján Klučka(ed.)

Collection of Papers from the International Scientific Conference Held on May 29–30, 2014 at the Faculty of Law, Pavol Jozef Šafárik University in Košice.

In the first half of this year, a scientific conference entitled “10 Years in the EU: Relations, Questions, Issues” was held in Košice, and the contributions from this event constitute the content of the present collection bearing the same name.

The aim of the organizers—namely, the Slovak Association of European Law, the Representation of the European Commission in the Slovak Republic, and the Institute of European Law together with the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University—was not only (even if loosely) to follow up on the previous 2009 conference “Community Law in Slovakia – Five Years ‘After’”, but, after another five years, to continue its main objective: to provide participants from both the academic and non-academic community with a space for further analysis and exchange of views on legal issues related to the membership of the Slovak Republic in the European Union and various current issues of the Union’s legal order.

From this perspective, a shift in the overall focus of the conference contributions in 2009 and 2014 can be observed. While the contributions from the first conference focused primarily on various aspects of the application of Union law in the Slovak legal system and related application problems, especially before courts and other authorities, the basic orientation of the contributions from the second conference is already different. The present collection also confirms that the contributions focus primarily on current issues of the European legal order and on certain aspects of the Union’s external policy, while the relationship of Union law to the Slovak legal system is no longer given primary attention.

Several contributions focus on areas characterized by a certain overlap or “cohabitation” of Union law with public international law, private international law, or, more broadly, international relations.

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