Condition and perspectives of financial law and tax law

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Miroslav Štrkolec - Filip Baláži - Natália Priateľová - Anna Vartašová

Tax Law and New Phenomena in the Economy. This collection of scientific papers presents contributions from the international scientific conference “V. SLOVAK-CZECH DAYS OF TAX LAW: Tax Law and New Phenomena in the Economy,” which took place on June 5 and 6, 2023, at the Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Scientific and Grant Agency within the project APVV-19-0124 “Tax Law and New Phenomena in the Economy (digital services, shared economy, virtual currencies).”

The individual contributions focus on addressing current issues of tax law in the context of new phenomena in the economy. The authors in their contributions mainly deal with digitalization and the resulting challenges for tax law, especially specific problems related to crypto-assets, digital tax, and technologies, as well as the shared economy and its tax impacts.

Attention is also given to selected extraordinary measures adopted in the financial sector in response to the COVID-19 pandemic and application problems that have arisen or may arise in their implementation in practice.

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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.

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Jozef Tekeli a kolektív

The work "Case Studies in Administrative Law" is an extensive and practice-oriented publication primarily intended for students of law faculties and universities with a focus on public administration. Its main objective is to deepen the reader’s knowledge in various areas of administrative law through specific case studies, with an emphasis on the application of legal norms in real-life situations. The publication consists of 20 thematically organized chapters that cover a wide range of administrative agendas, such as internal administration, trade licensing, environmental protection, healthcare, transportation, education, justice, and national defense.

Each chapter contains multiple casuistic cases, in which the reader encounters practical problems and must assess the legality of administrative procedures, the substantive and territorial jurisdiction of public authorities, and the application of relevant legal regulations. The case studies are presented systematically—beginning with a factual scenario, followed by a legal analysis based on applicable legislation.

The work is exceptional for its comprehensiveness, up-to-date content, and emphasis on interdisciplinary connections within administrative law. The final chapter includes cross-sectional exercises involving multiple areas of administration through complex scenarios, encouraging the development of synthetic legal thinking. The publication thus serves not only as a valuable study resource but also as an excellent tool for seminar work, exam preparation, and practical training in legal reasoning and decision-making.

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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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