STAV A PERSPEKTÍVY VEREJNÝCH FINANCIÍ V EÚ

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bolya Katalin Koncz

The exploration of the interplay between innovation and society elucidates fundamental connections between human advancement and societal transformation. Technological development and its dissemination profoundly influence both the economy and social structures, often restructuring them while presenting new challenges and opportunities. This monograph delves into the theme of "Innovation and Society", focusing specifically on how technological advancements impact various facets of society ‒ from the realm of work to social policies and the evolution of gender roles. These areas are approached through a novel lens, examining them from the perspective of legislative reforms enacted and endorsed by the state. The monograph examines the characteristics and legal framework of 20th-century Hungarian society using diverse laws, regulations, and statistical data. Through analyses and documented evidence, it offers a comprehensive understanding of societal structure and operations, encompassing aspects such as the labor market, female employment, the status of industry and commerce, and shifts in legal frameworks. Detailed statistical insights into population dynamics, labor market trends, and economic sectors further deepen our comprehension of social processes. The documents scrutinize the employment distribution and conditions across different sectors, including food processing and milling, while also providing specific details on the roles, distribution, and wages of women in the workforce, with particular emphasis on occupations where women are prominently engaged. The analysis of legislative provisions delineates the historical backdrop and measures enacted for fostering social and economic transformations, covering issues such as patent legislation, guardianship laws, and family law. This compilation offers an exhaustive overview of 20th-century Hungarian society and its legal underpinnings, enriching scholarly inquiries into historical and sociological dimensions within this domain.

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Valéria Miháliková (ed.)

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Radomír Jakab-Diana Repiščáková-Eva Berníková

Collection of contributions from the international scientific conference was created as part of the international scientific conference entitled "Administrative law without borders" held on October 19 and 20, 2023 in Tokaj in connection with the solution of the scientific project entitled "Extraterritorial effects of foreign administrative decisions in the conditions of the European Union " supported by a grant from the Scientific Grant Agency under no. 01/187/2022. The main goal of the mentioned project is the scientific investigation of the extraterritorial impact of administrative decisions of the member states of the European Union on the territory of other member states for the purpose of knowledge as well as the subsequent assessment of the need and extent of harmonization of the legislation of the member states of the European Union, perceiving the growing necessity of increasing the degree of free movement of administrative decisions in the conditions of the European of the Union. As part of the research project, an international scientific conference was held under the title "Administrative Law without Borders". At the conference, contributions were presented by members of the investigative team, who are also members of the Department of Constitutional Law and Administrative Law of the Faculty of Law of the University of Pavel Jozef Šafárik in Košice, as well as their colleagues from all over Slovakia, the Czech Republic and Hungary. The main goal of the conference was the presentation and confrontation of knowledge in the field of cross-border effects of administrative acts (primarily in the conditions of the European Union), perceiving the increasingly increasing globalization of law, as a result of which it is no longer possible to perceive national law separately, but in mutual contexts with the legal systems of other states , or with the right of transnational, or international organizations, as well as obligations arising for individual states from concluded international agreements. Individual sections and blocks of the conference also corresponded to this goal, within which not only knowledge from positive-legal disciplines, but also knowledge of a theoretical-legal and historical-legal nature was heard.

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Adrián Popovič - Jozef Sábo - Anna Vartašová

Reviewed Proceedings of the 3rd Annual Student Symposium

The Intemational Scientific Conference - V. Slovak-Czech days of tax law on the topic Tax Law and New Phenomena in the Economy was held 5th - 6th June 2023 in Košice. Onthis occasion, a student symposium on the topic: "Financial Law and Tax Law in the 21st Century" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 7th June 2023. The focus of the symposium was chosen due to the content of thegrant project VEGA no. 1/0485/21: "Simultaneity and possibilities of reforming the system ofown 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: "Taxa/ionof real property - legal status and polential" and of the grant project APVV-19-0124 entitled" Tax law and new phenomena in the economy (digital services, sharedeconomy,virtualcurrencies) ", 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 issues of new phenomena in the digital economy (virtual currencies and the shared economy), but also the iss ues of the budget process, thedecision - making activity of the Court of Justice of the EU and theoretical - legal issues of tax justice with regard to the development of tax law.

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 improvementof several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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