Aktuálne výzvy daňového práva

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Laura Gazdagová-Bartolomej Mižák-Vladyslava Kryvoshei
Technological development is increasingly reshaping the environment in which international law operates. Rapid digitalization, global interconnectedness, and the emergence of new technologies raise questions that traditional legal norms are not always prepared to address. New forms of cross-border interactions, security challenges, and ethical dilemmas influence the functioning of states, international organizations, and other actors. Against this backdrop, discussions are evolving on how international law can maintain its relevance in an era of rapid innovation and how it may adapt to a dynamic technological landscape.
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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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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.

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Marcel Dolobáč - Monika Seilerová (eds.)

The Proceedings presents papers from international scientific conference The Employees health care held on 6th and 8th June 2018 in High Tatras and is published as a partial outcome of the implementation of the project APVV-16- 0002 - Mental Health in the Workplace and Employee Health Assessment.

Pri hodnotení informačného veku sa ťažko uhýba streľbe fráz. Moderné technológie, internet, smartfóny, komunikačná technológia, či sociálne siete zmenili rytmus života na nepoznanie a svojim dosahom prekvapili aj samotných tvorcov. Možno takéto strohé hodnotenie znie až priveľmi povedome, snáď ako mnohokrát vyslovená fráza, ale je vskutku pravdivé. Rýchlo, obratom, hneď. ASAP. Heslá dnešnej doby. Pracovný život nevynímajúc. Namiesto uľahčenia práce a možnosti zosúladenia pracovného a rodinného života, čo je stále nenaplneným snom modelu flexikurity, moderné technológie prepletajú voľný čas s tým pracovným a nedokážu ich od seba oddeliť. Zamestnávateľ prostredníctvom emailu kladie požiadavky na neustálu online zapojenosť, z jeho pohľadu odpoveď možno zaberie iba pár minút, ale pripravený máme byť takmer vždy. Výsledkom je nezdravý, nadmerný, ba neustály stres. Stres sa stal takým fenoménom nového pracovného sveta, že mladí uchádzači o prácu sa vzájomne predbiehajú v tom, že práve oni vedia pracovať pod stresom, bez obáv zvládajú stresové situácie, dokonca majú stres radi, vyhľadávajú ho a túžia v stresovom prostredí pracovať. Nuž, nevedia, nezvládajú a netúžia ... ak, iba dočasne.

Nové stresové faktory sú predmetom skúmania nielen prírodných vied, najmä medicíny, ale aj humanitných vedných odborov, vrátane psychológie a práva. Autor tohto predhovoru s potešením konštatuje, že viacerí odborníci z týchto tieto zdanlivo vzdialených odborov sa stretli na spoločnej konferencii pod gesciou grantovej úlohy APVV-16-0002 Duševné zdravie na pracovisku a posudzovanie zdravotnej spôsobilosti zamestnanca a vzájomne si vymieňali poznatky a myšlienky. Vzájomná interdisciplinárna interakcia sa stáva základom pre nové poňatie problematiky a inšpiratívne metódy skúmania.

Zborník predstavuje výsledky prednesov prezentovaných na spoločnej konferencii s názvom Starostlivosť o zdravie zamestnancov, ktorá sa konala v dňoch 6. až 8. júna 2018 v Hornom Smokovci, vo Vysokých Tatrách. Veríme, že jeho obsah zaujme a podnieti i vás, čitateľov.

JUDr. Marcel Dolobáč, PhD.

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

Collection of Scientific Works

The scientific papers presented in this Collection are primarily the result of academic research conducted by experts working within the academic environment—particularly at Faculties of Law in the Slovak Republic and the Czech Republic, as well as by foreign experts, including those from Poland, the Russian Federation, Serbia, and others. In addition to academic contributions, this Collection also includes scientific and professional articles authored by legal practitioners, especially lawyers, notaries, and judges—not only from our own jurisdiction, but also judges from the General Court of the European Union. Contributions from professionals in the field of banking have also enriched this Collection. Moreover, the Collection provides space for aspiring scholars in the field of legal science, thereby combining timelessness with dynamism.

Given the diversity of the published contributions, it can be said that this Collection represents a connection between theory and practice, private and public law, as well as various branches of law. Nevertheless, the content of this Collection aligns with and reflects the central theme of the international symposium, namely: "CORPORATIONS – CONTRACTS – CODIFICATIONS – CONTEXTS." The individual sections of the Collection are interconnected and create a coherent whole, subsumed under a publication characterized by unity.

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Valéria Miháliková (ed.)

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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Under the auspices of the Institute of Legal Theory of Gustav Radbruch and the Slovak Section of the International Association for Philosophy of Law and Social Philosophy (IVR), a 3D flash conference was held on May 16, 2019, at the Faculty of Law of UPJŠ in Košice. This event was primarily dedicated to the upcoming 29th World Congress of IVR in Lucerne, Switzerland. In line with the main theme of the congress, the conference focused on "Dignity, Democracy, Diversity." At the time of the conference, it was clear that the number of participants at the world congress would significantly exceed 1,000, with discussions taking place in 151 special workshops and 28 working groups.

During the congress, a round table was also announced featuring Professor Brian Tamanaha, recipient of the IVR award for best book for "Realistic Theory of Law" (Cambridge 2017), a meeting regarding the IVR Encyclopedia, a panel on academic freedom issues, and a gathering of chairs from national sections of IVR.

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Lucia Bakošová - Ľudmila Elbert - Ľubica Gregová Širicová 

Disasters, whether natural or industrial, have a serious impact on the functioning of society and are a negative phenomenon which, with the increasing impact of climate change, is increasingly affecting the sustainable development and prosperity of States. Their increasing regularity and intensity affect the current evolution not only of social life, but also of legal debates on the necessity of responding to international and national disaster response, eliminating their negative consequences and protecting affected persons. No State is immune to the occurrence of disasters, and this also applies to the Slovak Republic, which is mostly affected by sudden natural disasters, namely floods, landslides, droughts, fires, windstorms and snow calamities.

The subject of this publication is the proposal of the methodological guidelines regulating the activities of NGOs in case of disaster, as well as cooperation with the state affected by the disaster, and the glossary of legal terms which need to be clear and unified in case of disaster. Slovak and English version of the proposal is basic precondition of its usability not only for the state organs of the Slovak republic and Slovak NGOs, but also for foreign NGOs.The Proposal of the methodological guidelines is the result of the research project VVGS-PCOV 2018-459: Návrh metodického postupu mimovládnych organizácií v prípade katastrofy v podmienkach Slovenskej republiky (The Proposal of the methodological guidelines for the non-governmental organisations in case of disaster in conditions of the Slovak republic).

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Adam Giertl (ed.)

Proceedings from the VII. annual student symposium on international law held on April 11-12, 2014 at the UPJŠ training facility in Danišovce

Despite this, flying and space travel are now a common part of human civilization. What is the role of law in this process? This is the question posed by the organizers of the VII. annual student symposium on international law, aiming to evaluate the contribution of international law in the field of aviation and space flights, especially in light of current developments.

The individual topics were tackled by second, third, and higher-year students of the Faculty of Law at UPJŠ in Košice. The result of their work on the assigned topics, which the authors could consult with members of the Institute of European Law and the Department of International Law, is the presented work.

The proceedings are thematically divided into two parts. The first part acquaints the reader with selected topics related to aviation law, and the second part is dedicated to international space law.

With its focus, the proceedings also have a broader impact, as in some aspects it fits into the broader context of research conducted at the Institute of European Law and the Department of International Law, which focuses on examining the influence of regionalism on general international law and vice versa. This issue is also reflected in the topics of the individual contributions.

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Marcel Dolobáč - Ľuboš Dobrovič - Ivan Kundrát

Hypothesis, disposition, sanction. The standard tripartite structure of a legal norm, which is taught to first-year law students. Three concepts that students undoubtedly master from their perspective, yet they simultaneously challenge legal science, which repeatedly revisits them. The publication does not aim to theoretically address all aspects of the legal norm; it focuses solely on one of them, and as the title suggests, that is the sanction.

The monograph has been developed by three authors, whose contributions are equal; they engaged in debates and often could not reach a consensus. We hope that the reader will also join this debate and that the presented monograph will inspire further reflection and scientific activity.

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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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Jana Žuľová a kol.

The presented publication is intended for employers, managers, and HR professionals who process employees' personal data for various employment-related purposes and need to conduct an audit of their processing in compliance with the GDPR and the new Personal Data Protection Act. The publication will also be useful for new employers who are encountering data protection for the first time and need to establish internal data protection rules, essentially starting from scratch.

The reader has the opportunity to gain a comprehensive understanding of the data protection rules applicable in the employment sector, the obligations of the employer, and the rights of the data subject, i.e., job applicants, employees, and former employees.

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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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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.

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Ján Klučka a kol.

The presented monograph, “Regionalism and Its Contribution to General International Law,” was prepared at the Institute of European Law and the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice as part of a project of the same name (APVV-0823-11) carried out in the years 2011–2015, and represents one of its final publication outputs.

The main reason for choosing this topic was the effort to evaluate regionalism in its various forms in relation to international law, and, conversely, to assess the place, significance, and role of international law in the creation and functioning of different forms of regional groupings. In fact, although regionalism is receiving increasing attention in doctrine, a more comprehensive assessment of its impact on international law and vice versa has so far been lacking.

This monograph attempts to partially fill this gap. Against the background of a brief historical development of regionalism, as well as its substantive and terminological components, the monograph examines in greater detail the individual types of regionalism—such as old and new regionalism, as well as contractual and institutional regionalism—their specific features, and their contribution to general international law.

Attention is also devoted to a specific phenomenon of contemporary regionalism, namely the influence of the European Union on its stabilization and development, both through practical measures and through a set of measures regulated by international treaties.

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Ján Klučka - Ľudmila Elbert

The present monograph "Regionalism and its Contribution to General International Law" was written at the Institute of European Law and Department of International Law, Faculty of Law, Pavol Jozef Safarik University in Kosice, as a part of the project (APVV-O823-11) carried out in 2011-2015, representing one of its final publication utputs. 

The main reason for choosing the topic was to evaluate regionalism in its various relationships and forms with respect to international law, and also to evaluate the place,importance and duties of international law in respect to the establishment and functioning of various forms of regionalgroups.

It is a fact that even though a lot of attention has been paid to regionalism, a more complex evaluation of the impact it has had on international law, and vice versa, is still lacking. The efforts of the present monograph are to partially eliminate this gap.

After giving a brief insight into how regionalism has developed, its content and terminology, the monograph studies in more details individual types of regionalism in the form of old and new regionalism, as well as treaty and institutional regionalism; its specifications and contributions to the international law.

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