Zamestnanec v digitálnom prostredí

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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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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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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Collection of papers from session of the slovak section of the IVR

In accordance with its name, the collection is devoted to three framework areas consisting of the rule of law, justice and the future of democracy, reflecting the focus of the 31st World Congress of the International Association for the Philosophy of Law and Social Philosophy (IVR). Published contributions of the slovak section of the IVR are devoted to the present questions of the rule of law in relation to the democratic legal state. Principles of the rule of law and present questions connected to the democratic character of the Slovak republic, including the democratic procedures on the local level, are juxtaposed with shifts on the international and global scene. Individual contributions are thus devoted to the technical and biotechnological challenges of contemporary democracy, the manifestation of game theory in the search for consensus in collegial judicial bodies, or to the concept of loyal opposition in the ongoing judicial dialogue surrounding the application of law in the european legal space. Space is also devoted to the universal questions of the nature of legal science, and to the present and future of the rule of law. The collection thus goes beyond the borders of the slovak legal space and aims to understand current trends in a broader context.

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Žofia Mrázová(ed.)

Proceedings from the VI. Student Symposium on Commercial Law Held on November 28, 2018, at the Faculty of Law, Pavol Jozef Šafárik University in Košice

The Department of Commercial and Economic Law at the Faculty of Law, Pavol Jozef Šafárik University in Košice, organized the sixth annual Student Symposium on Commercial Law on November 28, 2018. The event was part of the research project VEGA 1/0917/16 titled "Atypical and De Facto Relationships in Commercial Law." The symposium aims to provide a platform for discussion among students with the guidance of mentors from the department, including professors, researchers, and doctoral candidates.

This year’s symposium focused on protection against anti-competitive practices. Unchecked anti-competitive behavior could grant economic advantages to violators at the expense of other competitors and threaten the free-market system. Students explored various challenges related to competition law, analyzing Slovak and European legal frameworks as well as court rulings and decisions by other authorities. Through their research, students honed their analytical thinking, argumentation skills, and critical reasoning. The discussions generated new perspectives and encouraged active engagement among participants.

This proceedings volume presents the outcomes of students' work from this event.

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