Základy slovenského finančného práva

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Elena Lazoríková, Adrián Popovič, Anna Románová

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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)”.

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Adrián Popovič - Jozef Sábo - Anna Vartašová (eds.)

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA no. 1/0485/21: „Simultaneity and possibilities of reforming the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which are 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 financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

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.

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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.

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Jozef Sábo

The monograph deals with two fundamental aspects concerning evaluation of evidence in the law. In the first part, the monograph addresses the question: „How it is possible to apply law in individual case, if human knowledge about past is objectively limited and flawed?“ (e.g. what is the nature of truth in the law?). The second part of the monograph identifies certain models of reasoning concerning factual questions which occur across different individual legal cases (especially tax cases and criminal cases). In that regard, the monograph draws from Anglo-American legal scholarship and deals with three main concepts concerning evaluation of evidence: argumentation, probability and narratives and their role in evaluation of evidence.

The monograph is the output of the grant project APVV no. 16-0160 which deals with the issue of tax evasion and tax avoidance (especially their motivating factors, emergence, and elimination). The author believes that better understanding of evaluation of evidence may contribute to the improvement in effectiveness of tax administration.

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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.

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Adrián Popovič, Jozef Sábo, Anna Vartašová

The Intemational Scientific Conference - V. Slovak-Czech days of tax law on the topic Tax Law and New Phenomena in the Economy was held 5th - 6th June 2023 in Košice. Onthis occasion, a student symposium on the topic: "Financial Law and Tax Law in the 21st Century" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 7th June 2023. The focus of the symposium was chosen due to the content of thegrant project VEGA no. 1/0485/21: "Simultaneity and possibilities of reforming the system ofown resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic) ",of the grant project VEGA no.1/0214/21: "Taxa/ionof real property - legal status and polential" and of the grant project APVV-19-0124 entitled" Tax law and new phenomena in the economy (digital services, sharedeconomy,virtualcurrencies) ", which are 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 issues of new phenomena in the digital economy (virtual currencies and the shared economy), but also the iss ues of the budget process, thedecision - making activity of the Court of Justice of the EU and theoretical - legal issues of tax justice with regard to the development of tax law.

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 improvementof several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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Vladimír Babčák - Adrián Popovič - Jozef Sábo (eds.)

Within the project APVV-16-0160 "Tax evasion and tax avoidance (motivation factors , formation and elimination)" was organized conference called III. SLOVAK-CZECH DAYS OF TAX LAW " Positive and Negative Stimulation of the State in the Area of Taxation ". From this conference was prepared the eponymous output in the form of reviewed proceedings of scientific works.

In this publication is published the contributions from several prominent personalities of tax law science in Slovakia and the Czech Republic. lndividual contributions map tax legislation and also changes due to the development of tax legislation , especially under the influence of European Union law. Th ese changes are approached in the context of their specific economic impacts and their impact on status and legal relations in the business and social field . The main topics elaborated in the individual contributions are in particular: EU activities in relation to tax fraud and tax evasion, the impact of tax construction on the act of the addressees of tax law and tax policy of the state and its economic impacts.

The publication presents one of the most actual topics in the current legal and economic environment.

Prof. h.c. prof. JUDr. Vladimír Babčák, CSc.

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Miroslav Štrkolec, Filip Baláži, Natália Priateľová, Anna Vartašová

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• Správa daní a poplatkov
• Daň z príjmov
• Daň z pridanej hodnoty
• Miestne dane
• Spotrebné dane

Titul obsahuje úplné znenie zákonov z oblasti dane z príjmov, DPH, správy daní, miestnych a spotrebných daní po novelách k 1. 1. 2025. Zmeny zákonov sú v publikácií vyznačené tučným písmom. Publikácia obsahuje témy: finančné transakcie, daň z príjmov, daň z pridanej hodnoty, spotrebné a miestne dane a iné.

Titul obsahuje úplné znenia zákonov po ostatnej novele:
1. Správa daní a poplatkov
ZÁKON č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov
ZÁKON č. 442/2012 Z. z. o medzinárodnej pomoci a spolupráci pri správe daní
ZÁKON č. 213/2018 Z. z. o dani z poistenia a o zmene a doplnení niektorých zákonov
ZÁKON č. 289/2008 Z. z. o používaní elektronickej registračnej pokladnice
ZÁKON č. 279/2024 Z. z. o dani z finančných transakcií a o zmene a doplnení niektorých zákonov
2. Daň z príjmov
ZÁKON č. 595/2003 Z. z. o dani z príjmov
3. Daň z pridanej hodnoty
ZÁKON č. 222/2004 Z. z. o dani z pridanej hodnoty
4. Miestne dane
ZÁKON č. 582/2004 Z. z. o miestnych daniach a miestnom poplatku za komunálne odpady a drobné stavebné odpady
ZÁKON č. 361/2014 Z. z. o dani z motorových vozidiel a o zmene a doplnení niektorých zákonov
ZÁKON č. 447/2015 Z. z. o miestnom poplatku za rozvoj a o zmene a doplnení niektorých zákonov
5. Spotrebné dane
ZÁKON č. 530/2011 Z. z. o spotrebnej dani z alkoholických nápojov
ZÁKON č. 251/2004 Z. z. o dani zo sladených nealkoholických nápojov a o zmene a doplnení niektorých zákonov
ZÁKON č. 106/2004 Z. z. o spotrebnej dani z tabakových výrobkov
ZÁKON č. 105/2004 Z. z. o spotrebnej dani z liehu a o zmene a doplnení zákona č. 467/2002 Z. z. o výrobe a uvádzaní liehu na trh v znení zákona č. 211/2003 Z. z.
ZÁKON č. 609/2007 Z. z. o spotrebnej dani z elektriny, uhlia a zemného plynu a o zmene a doplnení zákona č. 98/2004 Z. z. o spotrebnej dani z minerálneho oleja v znení
neskorších predpisov

E-book

Adrián Popovič - Jozef Sábo - Anna Vartašová (eds.)

Reviewed proceedings from the IV. annual student symposium

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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.

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Terézia Hišemová - Darina 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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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.

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Peter Huba - Jozef Sábo - Martin Štrkolec

Predkladaná monografia si za svoj cieľ kladie priblížiť problematiku medzinárodných daňových únikov ako po stránke jej pojmových východísk, tak aj z hľadiska konkrétnych metód a schém realizácie daňových únikov Členovia autorského kolektívu sa otázkami daňových únikov zaoberali taktiež vo svojich prácach Medzinárodné daňové úniky a daňové raje (JUDr. Jozef Sábo) a Právne aspekty zamedzenia dvojitého zdanenia a zabránenia daňovým únikom (JUDr. Peter Huba). Táto monografia predstavuje syntézu predmetnej výskumnej činnosti členov autorského kolektívu preĺbenú o interdisicplinárny rozmer problému daňových únikov. Zároveň poukazeje na tie nedostatky, ktoré sa javia byť z pohľadu rizika medzinárodných daňových únikov a erózie základu dane na Slovensku najzávažnejšie. V tomto smere sa predkladá komparatívny pohľad na uvedenú problematiku, ktorý vo veľkej miere čerpá zo zdrojov americkej proveniencie, čo je spôsobené najmä kvalitným a dlhodobým výskumom v oblasti medzinárodných daňových únikov v USA.

Autorský kolektív verí, že aj prostredníctvom tejto monografie sa podarí priblížiť problematiku daňových únikov na dani z príjmov právnických osôb a táto získa rovnocennú pozornosť odbornej verejnosti popri daňových podvodoch na dani z pridanej hodnoty a iných vypuklých problémoch súčasnej daňovej legislatívy.

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