Aktuálne výzvy daňového práva

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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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Juraj Panigaj (ed.)

Collection of Contributions from the XVth Student Symposium on International Law and European Law, held on April 22, 2022, in a hybrid format, with the participation of students from the Faculty of Law of Pavol Jozef Šafárik University in Košice and the Faculty of Law of Trnava University in Trnava.

The jubilee XV. year of student symposium from international and European law took place at the University of Pavol Jozef Šafárik, faculty of law, on April 22, 2022, symbolically on Day Earth. This year's event was dedicated to the increasingly pressing issue of environmental protection. The topic "Green ambitions in the light of European and international law" appealed to many students, resulting in several interesting contributions, falling under both European Union law and international law. European law currently brings great challenges, but also expectations through the European Green Deal. This is also why several student contributions dealt with topics falling under the European Green Deal, either from the point of view of its individual initiatives in general, or more specifically, in the intentions of Agenda 2030, or the implementation of the so-called green diplomacy.

The other part of contributions dealt with environmental protection within international law. Students addressed issues of an environmental nature in the areas of climate change, international maritime law, atmospheric protection, or the issue of so-called climate refugees. The publication itself is an output of the APVV project APVV-20-0576 "Green ambitions for sustainable development (European Green Deal in the context of international and national law)".

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Radomír Jakab - Tibor Seman - Lukáš Jančát

The concept of a transterritorial administrative act is relatively new in administrative law, especially in the conditions of the Slovak Republic. It has practical applicability to the application of European Union law (including international law). Its essence lies in the fact that the effects of such an administrative act issued within one Member State exceed the territory of that Member State, have effects in other Member States, in all Member States of the European Union without being subject to the recognition process.

The purpose of the monograph is to present outputs of the scientific examination of this type of administrative acts, the definition of its characteristics and its effects, the examination of the possibilities of procedural defense against its effects by the State concerned, and possibly the possibility of unifying the action of the Member States of the European Union in case of procedural defense against the effects of transterritorial administrative acts. The monograph also contains analysis of certain types of transterrritorial administrative acts that are commonly used in the conditions of the European union and Slovak republic; they are also categorized under specific criteria.,

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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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Ján Husár - Regina Hučková (eds.)

Publication Law Business Economy XIII. 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, tax, custom, competition, intellectual proporty, arbitration and corporate law, as well as other partial areas, including scientific works dealing with economic regulation and 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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Lucia Bakošová (ed.)

Proceedings from the XVII Annual Student Symposium on International and European Law held on October 27, 2023.

The presented proceedings from the student symposium are part of a long-standing tradition of student symposia organized by the Institute of International Law and European Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice. This seventeenth edition of the symposium, entitled "The Environmental Dimension of International Territorial Regimes," took place on October 27, 2023.

The symposium was thematically dedicated to the current and dynamically developing issue of the environmental dimension of international territorial regimes.

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Katarína Skolodová - Monika Minčičová (eds.)

Proceedings of the 5th Year of the Student Symposium of Labour Law

New trends in the digital age around the world do not avoid the labour market and the labour law relations. Do labour law standards and employers' practices correspond to the actual factors that influence an individual's physical or mental condition? Does digitization, including artificial intelligence, bring improvements or threats? Is the protection of employees' mental health paid equal attention that to the protection of physical health? The Department of Labour Law and Social Security Law of the Pavol Jozef Šafárik University in Košice examines and analyzes legal aspects of new risks that threaten and affect individual health in the work environment within the researching of the project APVV-16-0002 - Mental Health in the Workplace and Employee Health Assessment.

The members of the department, with the theme of the 5th year of the student symposium "New Challenges of Employees´ Health Protection" created an opportunity for students to search deeper current legal issues and reflect the results of their creative work in the submitted papers. The proceedings of papers of the student symposium is rich in content and offers the reader the space to get acquainted with interesting questions and application problems accompanying them.

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Ladislav Orosz– Simona Karafová – Martina 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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Dominika Becková - Adam 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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Ivan Svatuška - Lucia Pištejová (eds.)

Collection of Scientific Contributions from the International Scientific Conference of PhD Students and Young Researchers held on April 22, 2022, organized by the Department of State and Law History of the Faculty of Law, Pavol Jozef Šafárik University in Košice.

We recommend this collection to the attention not only of PhD students and young researchers but also to all experts working in the fields of general history and legal science. At the same time, we bring it to the attention of all lay enthusiasts interested in the issues of legal development after the First World War. After all, as one of the world-renowned foreign legal historians likes to say: "Law is the most beautiful science in the world, because everyone can find an area that interests them in it."

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Sergej Romža - Dávid Priščák - Matej Biroš (eds.)

Proceedings of scientific papers „ Elimination of racism, xenophobia and otherforms of intolerance by means of criminal law. Recodification of Criminal Codes - Current Challenges and Perspectives. " is the output of the national interdisciplinary scientific conference with intemational participation organized by the Department of Criminal Law ofthe Faculty ofLaw of the University of Applied Sciences in Košice. The proceedings contain contributions focused on the issues of elimination of racism, xenophobia and other forms of intolerance by means of criminal law and on the issues of recodification of criminal codes, their current challenges and perspectives, both in the field of substantíve and procedural law.
This is a highly topical issue, as the need to eliminate racism, xenophobia and other forms of intolerance by means of criminal law is an important topic with regard to the social situation. The recodification of the criminal codes in 2024 has significantly affected both the substantíve and procedural areas of criminal law, which is the means of ultima ratio. Considering the social developments and the recent amendments to the pena! codes, we consider the theme of the conference and the titlc of the proceedings to be highly topical, containing a significant scope for scientific research.
The participants of the national interdisciplinary scientific conference with international participation in their contributions also dealt with de lege ferenda considerations and at the same time offered solutions to application problems in the field.
The aim of the published proceedings is to continue to improve and develop new knowledge in the field of criminal law, while respecting human rights and freedoms, based on the existing professional knowledge.

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Žofia Šuleková (ed.)

Proceedings of the Contributions from the IV. Student Symposium on Corporate Law held on November 24-25, 2016, at the Training Facility of Pavol Jozef Šafárik University in Danišovce.

The Department of Commercial Law and Economic Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the fourth edition of the student symposium, this time focusing on corporate law.

The event took place on November 24-25, 2016, at the training facility of Pavol Jozef Šafárik University in Danišovce. The aim of the annually organized symposiums is to create a discussion platform for students with the participation of mentors from the department, including teachers, researchers, and doctoral students. This year’s symposium focused on problematic issues related to the legal status of a partner in a commercial company. The topics were assigned to allow students to demonstrate and develop their analytical and argumentative skills while improving their ability to present and formulate their own views and perspectives.

The presented proceedings are the outcome of the students' work from this event.

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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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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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Monika Minčičová - Marcel Dolobáč - Jana Žuľová (eds.)

Peer-reviewed proceedings of the scientific conference

Health determines an individual's life in all activities and interests, including the possibility and ability to work. Work and health are in the mutual interaction. Work leads to social inclusion, financial self-sufficiency, finding confirmation of one's own usefulness or achieving personal ambitions. Work can have therapeutic effects, but at the same time it can have an adverse effect on health.

Overlapping factors of work environment, alone or in combination with non-work influences, can lead to illnesses that temporarily or permanently exclude an employee from his or her profession. For these reasons, health enjoys fundamental legal protection as one of the most important values, not only in labour relations.

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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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