Aktuálne výzvy daňového práva

E-publication

Karin Cakoci-Ladislav Hrabčák

The proceedings of student papers from the V. Annual Student Symposium represent a collection of analytical and comparative studies in the fields of tax policy, public finance, and financial law, reflecting the current challenges of the Slovak and European economies. The authors (students) focus on a wide range of topics – from considerations regarding the reintroduction of inheritance tax in Slovakia, through issues of tax evasion and abuse of law in taxation, to measures aimed at public finance consolidation. The authors (students) in their contributions also analyse practical aspects of tax administration, such as tax enforcement proceedings, case law concerning the burden of proof, and the financing of civic associations through tax assignation mechanisms. Particular attention is paid to modern challenges of tax policy, including the taxation of digital giants, financial transaction tax, and the regulation of crypto-asset service provision in the V4 countries. The proceedings also highlight the connection between tax instruments, the financing of cultural institutions, and the broader social context of public expenditures. The publication thus offers a comprehensive overview of current trends and perspectives in the field of taxation and public finance within the conditions of the Slovak Republic and the European Union.
Download the e-book for free

E-book

Daniela Lamačková-Renáta Orosová- Beáta Sakalová- Diana Repiščáková

Methodological guide for teachers for classroom lessons and civics Teaching law experientially? Is it even possible? The answers to these questions are provided by a methodological guide that uniquely links experiential learning methods with legal content. This methodological guide is a set of techniques based on the use of interactive and participatory learning methods, focusing on selected human rights and value-oriented topics, which also have the potential to develop other key competences of students, such as their communication skills, their ability to learn and educate independently, their ability to think critically, their ability to work with and analyse texts, their ability to discuss and express their opinions, and their ability to listen to each other. The methodological guide consists of a set of training activities - techniques, while each technique contains a precise description of the procedure for conducting a specific activity, the expected duration of the activity, aids, discussion topics and also a short pedagogical and legal commentary, precisely "tailored" to the specific legal topic. The legal topics are chosen to be generally applicable to both classroom and civics lessons, to raise questions about the functioning of rules and the need to respect them, mutual respect and tolerance, and to encourage reflection on the limits of individual rights and on responsibility in exercising one's rights. The techniques use training methods such as group work, brainstorming, role-playing, dealing with model situations, as well as a simulated court process. The methodological guide is intended for classroom teachers in the implementation of classroom lessons, and also for the purposes of the subject of civics, as well as for students of pedagogy at the Pavol Jozef Šafárik University in Košice.

Download e-book for free (pdf)

E-book

Dominik Šoltys

The scientific monograph The H(andb)ook of Legal Feminism: The Concept, Nature, Features, Development and Forms of Legal Feminism presents for the first time the issue of legal feminism in Slovak jurisprudence in such a comprehensive way. Author analyzes legal feminism as a distinctive movement of legal philosophy and legal theory. He places legal feminism in the broader framework of general feminism.

The internal ideological and developmental diversity of legal feminism brings the author´s examinations before the effort to systematize according to ideological and theoretical similarities or differences with emphasize to the development of feminism in different waves. In this regarding, author presents various forms of feminism and legal feminism, including their most important representatives. The increased view of the monograph deals with contemporary Anglo-American feminism since the end of the 1960s till the present, i.e., the period from which legal feminism emerged as a conceptual and critical movement of legal thinking.

Author analyzes the critical view of legal feminism on law and current legal policy. He specifies abstract and basic theoretical features of the feminist jurisprudence. In this regard, the author pays attention to important concepts, categories, ideological assumptions, or methodological and methodological frame of feminist legal science. In addition to providing a comprehensive overview of the development of diverse forms of legal feminism the monograph also focuses on the normative side of feminist theory of law, which challenges the modern jurisprudence in elimination of gender and gender as legally relevant criteria.

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free  (pdf)

E-book

Marcel Dolobáč - Ľuboš Dobrovič (eds.)

Reviewed Proceedings of Contributions from a Scientific Conference

This reviewed collection of contributions from the scientific e-conference Legal Language in Application Practice, held from December 3 to 21, 2018, presents various academic contributions.

Legal language, as expressed in legal norms, is specific and should ideally be unambiguous, concise, and resistant to multiple interpretations. Is this an ideal world that does not exist but is worth striving for? Interpretative challenges and ambiguities in legal language and terminology (especially in the Labour Code) led the Department of Labour Law and Social Security Law at UPJŠ in Košice to undertake the VEGA grant project No. 1/0526/17 titled Linguistic and Sanction Mechanisms in the Creation and Operation of Labour Law Norms.

As part of this grant project, the department organized an e-conference open not only to labor law specialists but also to experts from other legal fields. Unsurprisingly, interpretative issues extend beyond labor law. The contributions in this collection are thus somewhat interdisciplinary, though with a focus on labor law. We hope this collection serves as an introduction to broader research and deeper study of legal language by experts beyond legal theory. Additionally, we trust these contributions will inspire you, the readers.

Authors

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

Natália Kalinák-Andrej Oriňak

The Department of Commercial Law and Economic Law together with the Department of Labour Law and Social Security Law of the Faculty of Law of UPJŠ in Košice organized the 8th annual student symposium, this time on commercial, labour and private international law, which took place at the Faculty of Law of UPJŠ in Košice on 1 December 2023. The student symposium under the title Commercial and Labour Law on a Common Wave was carried out as part of the research projects VEGA 1/0259/22 and VEGA č. 1/0291/23. The aim of the annual symposia is to create a discussion platform for students under the supervision of mentors from among the members of the department, namely teachers, researchers and PhD students. The theme of this year's symposium brought about discussion of interesting theoretical and practical legal issues thematically focused on the synergy of business law and labour law. The students addressed topical issues related to the status of entrepreneurs, the conduct of companies in labour law relations as well as the duties and responsibilities of employees. The topics of the sharing economy, gender quotas in corporate bodies and unfair bribery were not forgotten. While working on individual topics, students had the opportunity to improve their analytical thinking and argumentation skills, while they could practice writing a legal professional text, which in practice often increases the success of every lawyer. Students had the opportunity to develop their critical thinking and learn how to clearly formulate their own opinions on current legal issues. After the presentation of the papers, not only the team of lecturers and researchers, but also the students themselves engaged in a fruitful discussion, asking a number of original questions. Each student participant was awarded a certificate for their active participation in the symposium. The present proceedings are the outcome of the students' work from this event.

Download e-book for free (pdf)

E-book

Jozef Suchoža - Ján Husár - Regina Hučková (eds.)

Collection of scientific works

The year 2020 has been marked globally by an unprecedented situation related to the spread of Covid-19 since its beginning. At the start of this calendar year, as our organizational team began preparing for another edition, we still hoped that our traditional autumn conference was far away, and in this maximum optimism, we launched the organization of the jubilee 10th edition of our now-traditional conference. This conference has become a stable part of scientific and professional conference events under domestic conditions and has become a stable part of many people's work programs. However, 2020 was almost entirely filled with restrictions from its start, with these restrictions affecting even the organization of conferences. Our 10th Law – Business – Economy Conference fell victim to this current situation and had to be canceled "with gritted teeth." The situation allows us nothing but hope that in 2021 we will be able to meet at our traditional location in High Tatras. We take these meetings for granted; if this situation is good for nothing else, it at least serves as a slowdown and an awareness of our own vulnerability.

See you at the next edition of Law-Business-Economics in October 2021.

You are receiving a collection of scientific papers published in connection with the resolution of scientific projects at the Department of Commercial Law and Economic Law as the main organizer of the scientific conference, as well as other departments of the Faculty of Law at UPJŠ in Košice, and many academic workplaces both domestically and abroad. The collection is published with support from the Agency for Support of Research and Development. The editors thank all who contributed to it with their scientific articles, as well as reviewers for their valuable comments and recommendations.

On behalf of the editors: Regina Hučková

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free  (pdf)

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.

Download the e-book for free (pdf)

E-book

Elena Lazoríková - Adrián Popovič - Anna Románová

Reviewed proceedings of scientific papers

The Proceedings presents papers from international scientific conference “The Condition of Public Finances in the EU and their Future Perspectives” held on June 2 – 3, 2022 in Košice, Slovakia and is published as a partial outcome of the implementation of the VEGA project 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)" and VEGA project No. 1/0214/21: "Real Property Tax - Legal Status and Potential".

The proceedings consist of contributions from conference participants divided into two thematic sections: “The EU Budget” and “Real Estate in Taxation.” While the first section addresses both the revenue side of the EU budget (particularly in the context of the own resources system), as well as its expenditure side and its relationship to other budgets, the second section focuses on real estate as the subject of specific regulations under various taxes, including those that directly tax real estate through a tax of the same name.

Download e-book for free (pdf)

E-book

Erik Štenpien

This university textbook named "The World History of State and Law" serve as teaching aid to Students of 1. year-class of Faculty of Law. He addicted to history of state and law of oriental despoties and chosen states of ancient Greece. Exactly interpreted the law history of medieval and feudal states and cities and institutes of medieval law with the accent to civil law. Next he interpreted the history of constitutions of the european states (Netherland, Poland, Great Britain, France, Germany, Italy) and USA, also the modern law of 19. Century. A special chapter deals with the Paris Peace Conference in 1919 and the system of treaties adopted during it.

At the end he interpreted the legal history of chosen states of Europe and USA - state system with the accent to type of the regime (democracy, dictature).

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

Sergej Romža - Martin Štrkolec - Bronislava Vinerová

Proceedings of Scientific Papers from the Nationwide Interdisciplinary Scientific Conference with International Participation held on June 21–22, 2023, organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University in Košice.

Download e-book for free (pdf)

E-book

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.

Download the e-book for free  (pdf)

E-book

Erik Štenpien

The presented monograph is dedicated to the reforms of local administration in the middle of the 19th century, which led to the introduction of municipalism - the nationalization of local administration. The work is primarily devoted to the analysis of the differences between legal articles 42/1870 and 21/1884, the second of which has so far been considered by Slovak legal historians as an amendment. I will explain the differences in the text of both standards, as well as by pointing out the practice of applying both standards in local practice in Abov and Turňa, the legal article 21/1884 is applicable, it is recoded and after the thresholds of the Czechoslovakia it was received as an obligation of the local sparva in Slovakia and is valid even in the time of Conclusion The Trianon peace treaty.

Download the e-book for free (pdf)