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The loan or usury? Compulsory enforcement of judgment - roman and law foundations and problems of application practice

The loan or usury? Compulsory enforcement of...

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E-book

Terézia HišemováDarina Kmecová (eds.)

Reviewed proceedings of scientific papers of Conference of Slovak and Czech law romanists, which take place at May, 10.-11.5.2018, at Faculty of Law, UPJŠ in Košice.

The submitted reviewed proceeding of scientific papers on „The loan or usury? Compulsory enforcement of roman - law basics and problems of application practice.”  is prepared within the solution of the grant project VEGA on: „The loan or usury? Compulsory enforcement of historical - law basics and problems of application practice.”, no. p. 1/0198/17.

The authors of papers are important personalities of Roman law working in the Slovak and Czech Republic, as well as PhD students and young scientists from Slovak and foreign universities who are active in the academic environment as well as in legal practice. The main goal of the editors is to help improve the current legal situation, which is assessed as unsatisfactory, and through a historical excursion of the development of the loan institute and then the forced execution of the decision, to create de lege ferenda proposals considering all areas of research.

The Proceedings trace the interrelationships between the substantive law institute in terms of the Roman law of contractus unilaterales - mutuum in its various types, often realized by the attachment of high interest rates, which bordered on the insurrection and the procedural law of individual lawsuits enforced in the legislative, formular and cognitive process. If there was no possibility to impose certain behaviour on the obligated person (the debtor, the sentenced person), then the declared general obligation to enforce the legal norms was only a legal term. It has always been the case that every internally well-organized state, whether antique or present, has to use power tools - often with the use of gross violence - but within the limits of the law, to promote what it has declared valid law. It must protect creditors on the one hand, but it must also prevent self-help and the use of illegal, unjustified and disproportionate violence.

The loan contract as a real contract has often become an integral part and relatively the most frequent reason leading to the compulsory enforcement, especially when contracting parties often agree on the connection of interest - sometimes within the legal limit, sometimes exceeding the legal framework - and in this way the potential future creditor (the plaintiff) significantly increased the insolvency risk of the debtor (the defendant, the sentenced) and of the subsequent execution. The pronounced and deepening social stratification of the Roman population and the secondary depreciation effort, the cancellation of the debts of the poor part of the population logically culminated in social unrest and revolt against the enforcement of the enforcement law.

The proceedings capture not only the rich scientific discussion of Slovak and Czech legal Romanists, but also the opinions, experience and knowledge of experts on contemporary law dealing with this type of issues. As a result, it provides a unique interdisciplinary view of the subject and raises many stimulus points for future research. This work proves that the problems encountered by the various representatives of the Roman jurisprudence and their legal and theoretical bases and solutions are undoubtedly useful and serve as a guideline also for solving legal issues in the field of modern enforcement proceedings.

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Ochrana (duševného) zdravia zamestnanca v informačnom veku

Ochrana (duševného) zdravia zamestnanca v...

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E-book

Marcel DolobáčMonika Seilerová

The Industrial Revolution cannot be avoided or hidden from, but it is equally wrong to see it only in gray tones. Let us be optimistic. The Information Age can also mean a reduction in working hours, perhaps more time for family and interpersonal relationships, or an overall increase in individual economic luxury. The Information Age will take away many job opportunities but will put many others on the table, though mostly for the educated. Science and research will become even more important for overall economic development than they are today. Let us be prepared.

The ambition of this monograph is not, and cannot be, to provide an exhaustive answer to the above-outlined debates. Its goal is to stimulate broader scientific discussion, particularly on the issue of mental health protection in correlation with the advent of the Information Age. The subject of study is the protection of the individual—the employee—who must adapt to a new technological environment and its associated demands.

The monograph represents a comprehensive output by authors who, over the past two years, have published on similar topics within the APVV-16-0002 grant "Mental Health in the Workplace and Assessment of Employee Health Capability." The authors believe that thanks to this APVV grant, they will continue to build on this topic in the coming years. Most importantly, they hope that its content will engage you, the readers.


Marcel Dolobáč

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Starostlivosť o zdravie zamestnancov

Starostlivosť o zdravie zamestnancov

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E-book

Marcel DolobáčMonika Seilerová (eds.)

The Proceedings presents papers from international scientific conference The Employees health care held on 6th and 8th June 2018 in High Tatras and is published as a partial outcome of the implementation of the project APVV-16- 0002 - Mental Health in the Workplace and Employee Health Assessment.

Pri hodnotení informačného veku sa ťažko uhýba streľbe fráz. Moderné technológie, internet, smartfóny, komunikačná technológia, či sociálne siete zmenili rytmus života na nepoznanie a svojim dosahom prekvapili aj samotných tvorcov. Možno takéto strohé hodnotenie znie až priveľmi povedome, snáď ako mnohokrát vyslovená fráza, ale je vskutku pravdivé. Rýchlo, obratom, hneď. ASAP. Heslá dnešnej doby. Pracovný život nevynímajúc. Namiesto uľahčenia práce a možnosti zosúladenia pracovného a rodinného života, čo je stále nenaplneným snom modelu flexikurity, moderné technológie prepletajú voľný čas s tým pracovným a nedokážu ich od seba oddeliť. Zamestnávateľ prostredníctvom emailu kladie požiadavky na neustálu online zapojenosť, z jeho pohľadu odpoveď možno zaberie iba pár minút, ale pripravený máme byť takmer vždy. Výsledkom je nezdravý, nadmerný, ba neustály stres. Stres sa stal takým fenoménom nového pracovného sveta, že mladí uchádzači o prácu sa vzájomne predbiehajú v tom, že práve oni vedia pracovať pod stresom, bez obáv zvládajú stresové situácie, dokonca majú stres radi, vyhľadávajú ho a túžia v stresovom prostredí pracovať. Nuž, nevedia, nezvládajú a netúžia ... ak, iba dočasne.

Nové stresové faktory sú predmetom skúmania nielen prírodných vied, najmä medicíny, ale aj humanitných vedných odborov, vrátane psychológie a práva. Autor tohto predhovoru s potešením konštatuje, že viacerí odborníci z týchto tieto zdanlivo vzdialených odborov sa stretli na spoločnej konferencii pod gesciou grantovej úlohy APVV-16-0002 Duševné zdravie na pracovisku a posudzovanie zdravotnej spôsobilosti zamestnanca a vzájomne si vymieňali poznatky a myšlienky. Vzájomná interdisciplinárna interakcia sa stáva základom pre nové poňatie problematiky a inšpiratívne metódy skúmania.

Zborník predstavuje výsledky prednesov prezentovaných na spoločnej konferencii s názvom Starostlivosť o zdravie zamestnancov, ktorá sa konala v dňoch 6. až 8. júna 2018 v Hornom Smokovci, vo Vysokých Tatrách. Veríme, že jeho obsah zaujme a podnieti i vás, čitateľov.

JUDr. Marcel Dolobáč, PhD.

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Miesto a význam regionálnych súdnych orgánov v kontexte súčasného regionalizmu

Miesto a význam regionálnych súdnych orgánov v...

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E-book

Ján Klučka et al.

The aim of the current monograph is to provide comprehensive view of the status of regional judicial organs in current conditions of regionalism. Based on selected issues examined in individual chapters research team presents the comprehensive study focused on clarification of the status and significance of regional judicial organs in terms of new regionalism.

Research of the role of regional courts in the system of peaceful settlement of disputes demonstrates the significant role of the regional courts within the promotion of the rule of law, regional integration and also significant role of regional courts to ensure legal certainty within the system of compliance with decisions of regional courts. The result of examination of possibilities of individuals to access to regional judicial organs is comparative evaluation of regional possibilities of individual to defend his/her rights within regional courts of various regions. Particular part of this area is the right to an effective remedy and to a fair trial as basic rights within the proceedings of regional judicial organs. Within the examination of preliminary rulings of international regional courts of different regions the role of regional judicial organs in the process of effective implementation of the principle of the rule of law was the subject of examination.

For the proper functioning of the regional judicial organs as well as independence of judges and legal certainty in International law, the ethical rules of international judicial organs and tribunals, which are the subject of the last chapter, are significant.

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Iniciatívy EÚ pri predchádzaní daňovým únikom a daňovým podvodom a ich implementácia do vnútroštátneho právneho poriadku

Iniciatívy EÚ pri predchádzaní daňovým únikom a...

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E-book

Adrián Popovič a kol.

The possibility of solving the grant project VVGS-2016-284 has provided a unique opportunity for members of the author´s team in the interdisciplinary composition to examine the issue not only from a tax-law point of view, but also from a political point of viewIn the presented monograph, the authors focused on the characterization of different aspects of the EU in order to allow the reader correctly understand its position in relation to the outside world and to its inward relations within its Member States in the context of the creation and implementation of the EU tax policy.

Particular attention is paid to the definition of the relationship between national tax legislation and EU law, the impact of the EU's tax policy on the national laws of its Member States, with reference to the identification of the harmonized areas with the approximation of their current stage of development and the final objective. This definition can be seen as a prerequisite for a correct and comprehensive understanding of the application and implementation of EU institutions' initiatives to prevent tax evasion and tax fraud and their implementation into the national legal order of the Slovak Republic. In the last part of the monograph, the authors focused on defining individual EU initiatives to combat tax evasion and tax fraud as a means of implementing its tax policy, in the area of ​​indirect taxation, in particular in the field of value added tax and in the field of direct taxation, especially with regard to corporate taxation, and to evaluate their projection into the national tax legislation of the Slovak Republic. At the same time, in these chapters, they assessed the real impact and effect of the measures admitted on the basis of the initiatives in practice.

The presented work is intended for a university student studying in the field of Tax Law and European Law, as well as the broader legal and economic community. However, in view of the scope and recency of the subject under consideration, the authors believe that the publication will find its application not only in the theoretical field but also in the practical field.

 JUDr. Adrián Popovič

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Ochrana práv veriteľov v obchodných záväzkových vzťahoch

Ochrana práv veriteľov v obchodných záväzkových...

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E-book

Žofia Mrázová (ed.)

Proceedings of Contributions from the V. Student Symposium on Commercial Law

The proceedings are the result of student works presented at the fifth annual student symposium organized by the Department of Commercial Law and Economic Law, Faculty of Law, UPJŠ in Košice, which took place on November 30 – December 1, 2017, at the UPJŠ educational and training facility in Danišovce.

This year’s symposium focused on problematic issues related to creditor rights protection in commercial contractual relationships.

The purpose of these annually organized symposia is to provide students with a platform to present their own opinions and improve their analytical and argumentation skills.

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Ochrana (duševného) zdravia zamestnanca

Ochrana (duševného) zdravia zamestnanca

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Milena Barinková (ed.)

The complex of legal norms protecting work, ensuring safety and health protection at work, is very broad in scope, extending beyond the Labour Code to include other specific legal regulations, collective agreements, executive legal regulations, and internal corporate normative acts.

Health protection of employees from hazardous workplace influences is a central requirement stemming from fundamental human rights guaranteed by the Constitution of the Slovak Republic. To ensure its universal enforcement across all employers in both private and public sectors, strict regulation through cogent norms is fully justified. The European Commission’s Communication to the European Parliament, Council, European Economic and Social Committee, and Committee of the Regions on the EU Strategic Framework on Health and Safety at Work 2014–2020 (COM(2014) 332 final) addresses the need to account for labor market changes arising from demographic shifts, aging populations, and technological advancements.

Work pace demands are intensifying, and all age categories of employees must adapt to new technologies, organizational changes, and evolving job structures. This increases requirements for maintaining health fitness throughout entire professional careers. Mental health fitness, which receives insufficient specific attention, is an inherent part of health fitness requirements. Prevention plays a critical role in mental health protection.

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The place, role and significance of domestic law

The place, role and significance of domestic law

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E-book

Dominika BeckováAdam Giertl (eds.)

Collection of Papers of PhD. students and young researchers

Institute of International Law and European Law offered a place to PhD. students and young researchers to publish scientific outputs of their research. Submited collection of scientific contributions is the result of that initiative. Papers deal with the implementation of international law and law of the EU into the domestic legal system.

Thematically is the collection of contributions divided into several parts, that are dedicated to contributions dealing with the issues of legal theory and international and european law.

Contributions are addressing issues of human rights protection, they aim to the roles of international and supranational judiciary, environment, criminal and public law. Collection of contributions includes also chosen problems of private law and it also dedicates space for contributions focused on foreign investments.

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Spracúvanie osobných údajov zamestnanca podľa GDPR

Spracúvanie osobných údajov zamestnanca podľa GDPR

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E-book

Jana Žuľová a kol.

The presented publication is intended for employers, managers, and HR professionals who process employees' personal data for various employment-related purposes and need to conduct an audit of their processing in compliance with the GDPR and the new Personal Data Protection Act. The publication will also be useful for new employers who are encountering data protection for the first time and need to establish internal data protection rules, essentially starting from scratch.

The reader has the opportunity to gain a comprehensive understanding of the data protection rules applicable in the employment sector, the obligations of the employer, and the rights of the data subject, i.e., job applicants, employees, and former employees.

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Kúpna zmluva – história a súčasnosť I.

Kúpna zmluva – história a súčasnosť I.

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E-book

Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

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Medzinárodné právo verejné (Materiály k štúdiu)

Medzinárodné právo verejné (Materiály k štúdiu)

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E-book

Ľudmila Pošiváková - Adam Giertl

The presented selection of public international law documents aims to map international law from both historical and sectoral perspectives. The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.

The selection is guided by the publication Public International Law – General and Special Part by Prof. Ján Klučko, which is reflected in the division into general and special parts. The general part addresses the historical development of international law but primarily focuses on the protection of individuals and responsibility relationships in international law. The special part then examines the international regulation of various institutions of international law.

We acknowledge that this selection offers room for expansion, but we believe it meets basic requirements and fills a certain gap in the study of international law.

We trust that this collection of public international law materials will be beneficial for students, and not only for them, in the study of public international law and will contribute to raising awareness in this field.

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Oslava právneho štátu (Právny štát z pohľadu teórie štátu a práva a medzinárodného práva)

Oslava právneho štátu (Právny štát z pohľadu...

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E-book

Ľudmila Pošiváková Zuzana Antošová - Milan Kočan (eds.)

Proceedings from the Student Debate held on April 24, 2013, at the Faculty of Law of Pavol Jozef Šafárik University in Košice.

In the current period, the rule of law is widely debated both at the academic and political levels. This debate is not only related to the effort to establish the Rule of Law in states that have transitioned from socialist to democratic systems but also in states experiencing various unrests, whether political or religious.

However, it is not just a debate about certain characteristics of the Rule of Law that are missing in domestic law or at the level of international law, but also a debate about the very definition and meaning of the Rule of Law. The rule of law can be likened to an ideal that almost every state strives to achieve. Even in the case of the establishment of the independent Slovak Republic, the framers decided to include among the introductory provisions, which should form the core of the constitution, that the Slovak Republic is a state governed by the rule of law.

However, to achieve the ideal of the rule of law, it is necessary not only to declare it but also to adopt measures essential for an independent judiciary, democracy, the effective enforcement of human rights, the separation of powers, and many other elements that characterize a state governed by the rule of law.

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Informačná spoločnosť a medzinárodné právo

Informačná spoločnosť a medzinárodné právo

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E-book

Adam Giertl - Ľubica Gregová Širicová (eds.)

Proceedings from the 5th Student Symposium held on April 21-22, 2013

The French delegate to the Commission on Human Rights, while discussing the inclusion of the term "media" in the article on freedom of expression in the draft of the International Covenant on Civil and Political Rights, wisely urged other members of the commission to be forward-looking regarding the information media of the future.

The discussion took place in 1950, when delegates could not yet foresee the impact of the internet on social relations. Given that it is now clear that information technologies significantly influence law, including international law, the organizers of the student symposium decided to dedicate its sixth edition to the theme "Information Society and International Law."

Students of the Faculty of Law, after registering for the symposium, first focused on preparing their contributions, with each participant having access to a consultant if needed. This year, the list of consultants, in addition to members of the Institute of European Law and the Department of International Law, was expanded to include an expert in intellectual property law, Mgr. Martin Husovec, a graduate of our Faculty of Law and currently an IMPRS-CI doctoral student at the Max Planck Institute for Intellectual Property and Competition Law. We also take this opportunity to thank him for dedicating his time to the students and providing them with valuable advice in preparing their contributions. After the preparatory phase, the symposium itself took place, with the aim of presenting the prepared contributions and discussing them.

The presented contributions reflected a wide range of intersections between international law and the information society.

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Regionalizmus: Stav, východiská, perspektívy

Regionalizmus: Stav, východiská, perspektívy

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E-book

Adam Giertl (ed.)

Proceedings of Scientific Works

International law does not represent a monolithic entity of uniform legal norms. It is a legal system that is fundamentally created by the consensus of states. It reflects the collective will of multiple entities regarding what should be binding and enforceable as law among them.

From this understanding arises the fact that the needs for legal regulation will differ in various parts of the world. The consequence of this situation is the formation of regional groupings where, to some extent, specific legal rules apply. As Professor Klučka points out in his study published in this proceedings, regionalization can occur both on a contractual basis and on an institutional basis. Regionalism in law thus raises many interesting questions that legal science addresses.

This proceedings of scientific papers also aims to contribute to the knowledge in this field.

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Tvorba a realizácia pracovného práva so zreteľom na regionálne aspekty trhu práce

Tvorba a realizácia pracovného práva so...

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E-book

Milena Barinková (ed.)

The researchers of the grant task ‘Creation and implementation of labour law with regard to regional aspects of the labour market’ deal in their work with the analysis of employers' attempts for legislative changes in the level of social rights of employees justified by regional differences, the analysis of possible impacts in their implementation, as well as the assessment of their compliance with the protective function of Slovak labour law and the value character of fundamental human rights inherent in the European and legal culture.

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Aktuálne otázky migrácie z pohľadu medzinárodného práva s osobitným zreteľom na Chartu práv Európskej únie

Aktuálne otázky migrácie z pohľadu...

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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.

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Európska únia a jej vplyv na organizáciu a fungovanie verejnej správy v Slovenskej republike

Európska únia a jej vplyv na organizáciu a...

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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.

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Ochrana súkromia zamestnanca

Ochrana súkromia zamestnanca

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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.

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Obchodné záväzky: Všeobecná časť

Obchodné záväzky: Všeobecná časť

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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...

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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)

Vybrané otázky sociálneho práva Európskej únie
  • -50%

Vybrané otázky sociálneho práva Európskej únie

€21.80 €10.90 -50%
Availability: 38 In Stock

 Marcel Dolobáč a kol. 

Učebnica s názvom Vybrané otázky sociálneho práva Európskej únie prierezovo spracúva najzásadnejšie otázky pracovného práva a práva sociálneho zabezpečenia v Európskej únii. V úvodných statiach učebnice sa autori zamerali na objasnenie základnej terminológie a stručne poukazujú na vývoj sociálneho práva v Únii. Ďalšie kapitoly práce postupne vysvetľujú vybranú problematiku ktorá celkovo dotvára sociálne právo Európskej únie, konkrétne – voľný pohyb zamestnancov, zákaz diskriminácie, flexibilitu pracovných vzťahov prostredníctvom atypických pracovných pomerov, dočasné pridelenie zamestnancov, ochranu osobitných kategórií zamestnancov, ochranu osobných údajov, oblasť bezpečnosti a ochrany zdravia pri práci, ochranu práv zamestnancov pri prevode, prechode zamestnávateľa a jeho platobnej neschopnosti, kolektívnu ochranu práv zamestnancov a napokon uplatňovanie systémov sociálneho zabezpečenia. Učebnica analyzuje predovšetkým úniovú úpravu s akcentom na rozhodnú judikatúru Súdneho dvora Európskej únie, vnútroštátny právny poriadok objasňuje iba vo vybraných problematických oblastiach. 

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Trestné právo procesné

Trestné právo procesné

€9.85
Availability: 75 In Stock

 Jozef Olej a kol. 

Preložená vysokoškolská učebnica je venovaná problematike trestného práva procesného, ktorú autori v rovnakom zložení spracovali v roku 2006, bezprostredne po účinnosti nového rekodifikovaného Tr. por. – zák. č. 301/2005 Z.z. Obdobie, ktoré uplynulo od účinnosti tejto právnej normy nepochybne prispelo k potvrdeniu či ustáleniu názorov na niektoré nové inštitúty a súčasne si vyžiadalo potrebu reagovať na početné novelizácie tohto zákona.

Štruktúra predloženej publikácie, členenie do jednotlivých kapitol, v podstate korešponduje s úpravou jednotlivých inštitútov obsiahnutých v Tr. poriadku, a to od úpravy základných pojmov, prameňov, zásad trestného konania, cez postavenie jednotlivých subjektov trestného konania, procesné úkony, inštitúty zaisťovacej povahy a dôkaznej povahy, jednotlivé štádia trestného konania až po úpravu právneho styku s cudzinou, resp. trov trestného konania. Ako už bolo uvedené, autori reagujú na pomerne časté a v mnohých prípadoch aj výrazné zmeny úpravy rekodofikovaného Tr. poriadku, vrátane súvisiacich právnych predpisov, prezentujú svoje názory i názory mnohých iných odborníkov na spracovanú problematiku a tieto konfrontujú s poznatkami z praxe, vrátane uvádzania aktuálnej iudikatúry.

Ambíciou autorov tak bolo a naďalej zostáva, ponúknuť predovšetkým študentom právnických fakúlt základnú učebnú pomôcku pre štúdium trestného práva procesného.

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