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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 view. In 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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Jana Žuľová

Proceedings of the Second Annual Student Symposium on Labor Law held on May 12–13, 2017 in Danišovce

The presented proceedings are the result of scientific works by students of the Faculty of Law at Pavol Jozef Šafárik University in Košice and are systematically divided into two parts.

The first part presents interdisciplinary intersections of linguistics and labor law in its creation, interpretation, and application. The second part addresses the issue of targeting the addressees of labor law norms through various sanction mechanisms. The proceedings include a questionnaire compiled by the researchers of a grant project, aimed at determining whether and in which aspects the Labor Code diverges from its addressees in terms of linguistic and stylistic processing. Indeed, there is no other legal norm that is closer to the participants of labor relations, and whose understanding at the highest possible level is justified by its everyday use.

The presented proceedings thus serve as a means of expanding the horizons of our students beyond their regular studies and as a tool for popularizing scientific research. In case of interest, the completed questionnaire can be sent to: jana.zulova (@) upjs.sk.

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Jozef Suchoža - Ján Husár - Regina Hučková

In 2020 and 2021, the tradition of holding the Law – Business – Economics conference was exceptionally interrupted due to the unprecedented situation associated with the spread of Covid-19. This year, the situation allows us to restore the tradition of our Tatra conference and, after two years, to once again meet in person with our traditional domestic and international participants. At the same time, we look forward to welcoming participants who are attending our conference for the first time (and we hope it will not be the last).

You are holding in your hands the proceedings of scientific papers, published in connection with the implementation of scientific projects at the scientific workplace – the Department of Commercial and Economic Law, as the main organizer of the scientific conference, as well as at other departments of the Faculty of Law at UPJŠ and at many academic institutions both at home and abroad. The proceedings are published with the support of the Slovak Research and Development Agency. The editors would like to thank everyone who contributed their scientific articles, as well as the reviewers for their valuable comments and recommendations.

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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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Peter Huba - Jozef Sábo - Martin Štrkolec

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

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

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

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

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Péter Miskolczi Bodnár

This monograph examines when the state has the right to intervene in the legal relationship between contracting parties, and if it is possible, when it can act as a legislator and/or a law applier and what the nature of the intervention may be. In this study, the limits related to the rights and obligations of the parties are scrutinized. The monograph delineates the theoretical frameworks of state intervention. The author distinguishes the forms of intervention concerning future contracts and those already concluded. The study lists the circumstances grounding the mandatory norms concerning future contracts with the presentation of Roman law. In the context of state influence on the content of contracts already concluded, judicial decisions play a stronger role than legislation and government measures also appear. The monograph presents the legislative measures affecting the contracts already concluded and the reasons thereof in a differentiated way, divided into different periods. In the author's view, World War I and especially the subsequent Treaty of Trianon brought a significant change in the assessment of state intervention, and therefore, he devotes special attention to the examination of this period. The monograph provides an outline of overview of the international tendencies of the period from the peace treaty to the present day. The study presents the era of Hungarian legislation being prone to make mandatory rules and delineates the relevant provisions of the applicable Hungarian law. At the end of the monograph the reader can find the author’s evaluative comments. While acknowledging the positive aspects of state involvement, attention should also be paid to the dangers of excessive state intervention in Eastern Europe.

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Alena Krunková - Simona Farkašová

Proceedings of the International Scientific Conference on EU Funds Law in Theory and Practice held on October 3, 2019, in Košice.

The conference was attended by representatives from the academic sphere, educators from the Faculty of Law at UPJŠ in Košice, who created the subject and continue to participate in its teaching. The participants included professionals from practice, such as those from the Office of the Deputy Prime Minister of the Slovak Republic for Investments and Informatization, the Office for Public Procurement of the Slovak Republic, the Supreme Audit Office of the Slovak Republic, and the Ministry of Labor, Social Affairs, and Family of the Slovak Republic. Valuable information was also shared at the conference by representatives from the Ministry of Regional Development of the Czech Republic, OECD representatives, and representatives from the European Commission's Representation in Slovakia. The presented contributions reflected current issues in a highly professional manner, identified problematic areas, and outlined suitable solutions for contentious issues.

From the individual presentations of the conference participants, it was possible to compile a work that, while not extensive in scope, is very remarkable in value. It connects theory and practice in an outstanding manner and thus expands knowledge in the still complex issue of the legal regulation of European Union funds.

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Eva Berníková - Dominika Pisarčíková - Diana Repiščáková (eds.)

Proceedings of the International Scientific Conference of Doctoral Students and Young Researchers

At the Department of Constitutional and Administrative Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice, a research team led by the principal investigator Associate Professor JUDr. Radomír Jakab, PhD., is conducting a research project entitled "Extraterritorial Effects of Foreign Administrative Decisions in the Conditions of the European Union," supported by a grant from the Scientific Grant Agency under number 1/0187/22.

The aim of this project is the scientific examination of the extraterritorial impact of administrative decisions of the EU member states on the territory of other member states, in order to assess the need, possibilities, and desirable scope of harmonizing legal regulation among EU member states to enhance the free movement of administrative decisions within the European Union. On April 27, 2023, in connection with the project, an international scientific conference of doctoral students and young researchers titled "Law Without Borders" was held, attended by doctoral students and young researchers from Slovak as well as foreign universities.

At this conference, contributions based on various legal systems were presented to highlight the interweaving and mutual influence of different legal orders. The conference featured presentations not only from positive law disciplines but also from theoretical and historical legal perspectives. Scientific papers based on these contributions were compiled in the proceedings.

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Dominika Becková (ed.)

Proceedings of Contributions from the XIII. Year of the Student Symposium on International and European Law held on March 6, 2020, at the Faculty of Law of UPJŠ in Košice

The Student Symposium on International and European Law has its traditional place in the calendar of events at the Faculty of Law of Pavol Jozef Šafárik University in Košice. In the academic year 2019/2020, the Institute of International Law and European Law decided to continue this tradition and offer students an opportunity to present their professional opinions on selected topics and problematic issues of international and European law.

The XIII. edition of the student symposium continued from its previous year and once again focused students' attention on the institutions of international and European law depicted in films. The films processed by the participants of the symposium offer a wide range of institutions of international and European law.

In their contributions, participants addressed issues related to diplomatic law, terrorism, armed conflicts, the use of robots, environmental protection, and questions regarding the legal regime of outer space.

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Ľudmila Elbert - Ľubica Gregová Širicová (eds.)

In addition to acquiring theoretical knowledge, it is necessary to study and analyze the decisions of international judicial and arbitration bodies in order to fully understand the subject of the Public International Law or disciplines closely related to it.

Since the Slovak literature in the field of Public International Law does not contain any electronic textbook of selected decisions of international judicial and arbitration bodies, the authors of the submitted publication aim to eliminate this gap by elaborating the “Public International Law Casebook”, which will primarily be intended for undergraduate students of the law faculties in the Slovak republic and the Czech republic.

The proposed publication seeks to make the study of international law more attractive through a publication that will make students familiar with the decisions translated into the Slovak language in a popular electronic form.

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 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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Kristián Csach - Dušan Rostáš (eds.)

Proceedings of the 2nd Student Symposium on Company Law In November 2014

The second annual Student Symposium on Commercial Law—more specifically, on Company Law—was held at the university’s facility in Danišovce. As in the previous year, the aim of the symposium was to provide students with a greater opportunity to articulate their own perspectives on current legal issues and to present the results of their individual work.

The theme of the second symposium focused on the governing bodies of commercial companies, aligning it thematically with the APVV research project being carried out by members of the Department of Commercial and Economic Law at our Faculty of Law. This overarching topic made it possible to assign a range of current legal issues, allowing students to explore problems they are likely to encounter in their future professional practice. The selected topics are not among those unanimously settled by legal doctrine or established case law.

On the contrary, they were deliberately chosen for their complexity and the lack of sufficient domestic literature. As a result, students had to go beyond standard textbook or commentary-based knowledge to thoroughly address their assigned topics.

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Dominika Cukerová - Andrej Oriňak - Kateřina Hrabánková (eds.)

The proceedings offers contributions from the international scientific conference of doctoral students and young researchers held on 25 April 2024 at the Faculty of Law, UPJŠ in Košice, which was thematically oriented on Innovative Law and Innovations in Law. The authors of the papers confirmed that innovation in law can take many forms. The first part of the papers, which pays attention to how law can respond to innovations, is a manifestation of this. These are the papers by Jana Cihanová, Andrej Oriňák, Denisa Rudžiková and Matej Biroš, who presented the use of deepfake technology, artificial intelligence and software tools in legal practice in the context of their legal regulation. Looking at familiar things differently can also be a source of innovation. In this vein, Dominik Mizerski, Juraj Valentovič, Lucián Török and Kateřina Hrabánková presented interpretive and application innovations in the field of private law. The third part of the papers by Michaela Szittyaiová, Natália Priateľová, Filip Baláži, Elena Lazoríková and Laura Gazdagová offers a preview of the innovations that the public law section is facing today. Finally, the fourth and last group of papers specifically explains innovations against the background of criminal law regulation. These are contributions by Michal Novák, Miroslav Srholec, Vladimír Petrila and Martina Makaturová. The variety of topics covered in this proceedings shows that each area of legal regulation can be characterised by specific innovations and, in this context, by the dynamics with which they permeate legal regulation.

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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.

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Ladislav Orosz - Diana Horňáková - Patrik Mário Čerňanský

This scientific proceedings volume serves as the final joint publication output of essentially the entire research team of the aforementioned scientific project. It consists of contributions presented at the scientific seminar The Constitution of the Slovak Republic and Its Perspectives. Improving the Constitutional Text and Increasing the Authority of the Slovak Constitution – A Real Possibility or a Naive Illusion? held from November 23 to 25, 2022, at the training and educational facility of UPJŠ in Košice, Danišovce. The final form of the contributions emerged from the constructive scientific discourse that accompanied the entire course of this seminar.

The content of this scientific proceedings volume, which we offer not only to the broad (especially legal-political) professional public but also primarily to Slovak constitution makers, includes, alongside contributions from members of the research team and invited guests, the literary debut works of doctoral students from the organizing Department of Constitutional and Administrative Law of the Faculty of Law of UPJŠ and the Department of Public Law Disciplines of the Faculty of Public Administration of UPJŠ in Košice. These works thematically correspond to the tasks addressed within the aforementioned scientific project “Constitutional Activity of the National Council of the Slovak Republic (Legal-Political Analysis – Evaluation – Perspectives).”

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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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