STAV A PERSPEKTÍVY VEREJNÝCH FINANCIÍ V EÚ

Tibor Seman - Radomír Jakab - Jozef Tekeli

The presented textbook on the general part of substantive administrative law offers a comprehensive collection of knowledge, principles, doctrines, institutions, and legal norms that form the foundation for the existence and functioning of public administration. It serves as a prerequisite for mastering the special part of substantive administrative law and administrative procedural law. This updated version of the first edition of the textbook reflects the current development of public administration, the state of administrative law, and educational needs. The textbook introduces key institutions of the general part of administrative law, which are essential for understanding how public administration operates in Slovakia. It includes the characteristics and internal structure of administrative law, its sources, and its relationships with other branches of law. Covered topics include subjects of administrative law, the organization of public administration, methods and forms of its activities, guarantees of legality in public administration, administrative liability, civil service, and work performed in the public interest. It will be useful not only to students but also to anyone interested in the theory and practice of such a dynamic branch of law as administrative law undoubtedly is.

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Sergej Romža - Veronika Tóthová - Bronislava Vinnerová (eds.)

The Collection of scientific contributions nationwide interdisciplinary scientific conference with international participation

The text book of scientific contributions The value direction of criminal law is the output of a nationwide interdisciplinary scientific conference with international participation organized by the Department of Criminal Law of the Faculty of Law of the UPJŠ in Košice. The proceedings contain contributions focused on issues of the value direction of criminal law, both in the field of substantive and procedural law.

This is a highly topical issue, as the values of law as such are reflected in each of its areas. In view of social events, the constant amendment of the criminal codes and, in particular, the forthcoming amendment of both the Criminal Code and the Code of Criminal Procedure, we consider the topic of the conference and the title of the text book to be highly topical, without significant limits in scientific research.

In their contributions, the participants of the national interdisciplinary scientific conference with international participation also devoted themselves to reflections de lege ferenda and offer insights into the above-mentioned amendments to the criminal codes into practice as well as their upcoming amendments.

The aim of the published proceedings is to continue to improve and develop new knowledge in the field of criminal law in the light of the new rules, while adhering to all established values, on the basis of the previous professional knowledge.

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Karin Cakoci et al.

The authors in the monograph focused on describing the genesis and current state of the legal regulation of consumption taxes in the Slovak Republic in interaction with the harmonization process, as well as identifying the mutual dependence of the legal regulation and revenues from consumption taxation on the effect on the state budget of the Slovak Republic.

Given the importance and justification of the researched issue, particularly in relation to the future functioning of the European Union, as well as the impact on the performance of the economies of individual member states, with an emphasis on the development and quality functioning of the single internal market, the authors, through the publication of the monograph, attempt to provoke a broader professional discussion about their own summarized presented results, which were obtained during the entire period of solving the scientific project, concerning current trends as well as perspectives in the field of EU tax policy and its influence on domestic tax legislation in the Slovak Republic in the area of consumption taxes in interaction with budgetary impacts.

The overall goal of the monograph is to present existing and own acquired knowledge related to the issue of consumption taxes in Slovakia, with an emphasis on the development of EU initiatives in this area, as well as a critical evaluation of their impact on the state budget of the Slovak Republic, and presenting possible future developments.

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Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

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Peter Molnár - Viktória Koľveková - Miroslava Kušníriková - Renáta Romanová - Lukáš Macko (eds.)

Recenzovaný zborník vedeckých prác z medzinárodnej vedeckej konferencie Košické dni súkromného práva IV., ktorá sa konala v dňoch 15. až 17. júna 2022, je čiastkovým výstupom riešenia grantovej úlohy projektu schváleného Vedeckou grantovou agentúrou Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky a Slovenskej akadémie vied pod registračným číslom 1/0765/20 s názvom „Ochrana ľudských hodnôt v súkromnom práve v kontexte moderných trendov a prebiehajúcej rekodifikácie súkromného práva“.

Predkladaný zborník vedeckých prác je výstupom zo 4. ročníka medzinárodnej vedeckej konferencie Košické dni súkromného práva IV. organizovanej Katedrou občianskeho práva, Právnickej fakulty UPJŠ v Košiciach. Publikačné výstupy autorov sú tematicky orientované najmä na výskumný projekt VEGA č. 1/0765/20 "Ochrana ľudských hodnôt v súkromnom práve v kontexte moderných trendov a prebiehajúcej rekodifikácie súkromného práva" riešený organizátormi konferencie. Jednotlivé príspevky sú rozdelené do troch sekcií – občianske právo hmotné, civilné právo procesné, právo duševného vlastníctva. Rozdelenie sekcií reflektuje na jednotlivé výskumné oblasti vymedzené v rámci projektu.

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Eva Berníková - Dominika Pisarčíková - Diana Repiščáková (eds.)

Proceedings of the International Scientific Conference of Doctoral Students and Young Researchers

At the Department of Constitutional and Administrative Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice, a research team led by the principal investigator Associate Professor JUDr. Radomír Jakab, PhD., is conducting a research 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 number 1/0187/22.

The aim of this project is the scientific examination of the extraterritorial impact of administrative decisions of the EU member states on the territory of other member states, in order to assess the need, possibilities, and desirable scope of harmonizing legal regulation among EU member states to enhance the free movement of administrative decisions within the European Union. On April 27, 2023, in connection with the project, an international scientific conference of doctoral students and young researchers titled "Law Without Borders" was held, attended by doctoral students and young researchers from Slovak as well as foreign universities.

At this conference, contributions based on various legal systems were presented to highlight the interweaving and mutual influence of different legal orders. The conference featured presentations not only from positive law disciplines but also from theoretical and historical legal perspectives. Scientific papers based on these contributions were compiled in the proceedings.

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Adrián Popovič - Jozef Sábo - Anna Vartašová (eds.)

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA 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)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", 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 current challenges of financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

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

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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.

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Peter Molnár Miroslava Kušníriková  Michal Bartko Júlia Krajčírová Marek Kohút

The peer‑reviewed proceedings of the international scientific conference Košice Days of Private Law VI, held on 22–24 April 2026, represent a partial output of research projects approved by the Scientific Grant Agency of the Ministry of Education, Science, Research and Sport of the Slovak Republic and the Slovak Academy of Sciences (VEGA). The publication results from the projects VEGA No. 1/0492/26, entitled “The Concept of Civil Litigation and Individual Types of Actions under the Civil Dispute Procedure Code – Findings, Challenges, Perspectives”, and VEGA No. 1/0501/26, entitled “Trustworthy Online Space: Protection of the Minor Consumer in the European Digital Market”.

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Milena Barinková (ed.)

The complex of legal norms protecting work, ensuring safety and health protection at work, is very broad in scope, extending beyond the Labour Code to include other specific legal regulations, collective agreements, executive legal regulations, and internal corporate normative acts.

Health protection of employees from hazardous workplace influences is a central requirement stemming from fundamental human rights guaranteed by the Constitution of the Slovak Republic. To ensure its universal enforcement across all employers in both private and public sectors, strict regulation through cogent norms is fully justified. The European Commission’s Communication to the European Parliament, Council, European Economic and Social Committee, and Committee of the Regions on the EU Strategic Framework on Health and Safety at Work 2014–2020 (COM(2014) 332 final) addresses the need to account for labor market changes arising from demographic shifts, aging populations, and technological advancements.

Work pace demands are intensifying, and all age categories of employees must adapt to new technologies, organizational changes, and evolving job structures. This increases requirements for maintaining health fitness throughout entire professional careers. Mental health fitness, which receives insufficient specific attention, is an inherent part of health fitness requirements. Prevention plays a critical role in mental health protection.

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Monika Minčičová - Marcel Dolobáč - Jana Žuľová

The presented proceedings of papers is the result of the international scientific conference "Employee in the digital environment", which was organized as part of the research project VEGA 1/0790/20 Employee protection in the context of the Industrial Revolution 5.0 - starting points, opportunities and risks. The online scientific conference took place on the 5th of November 2021 under the auspices of the Department of Labour Law and Social Security Law, Faculty of Law, P. J. Šafárik University in Košice. The proceedings includes a variety of scientific papers focused on the study of current issues caused by the digital transformation of society.Authors respond to partial legal problems of labour law and social security law at the theoretical-legal and application level and reflect on the consequences of ongoing phenomena for the labour market and labour law legislation.

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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 a kol.

The possibility of solving the grant project VVGS-2016-284 has provided a unique opportunity for members of the author´s team in the interdisciplinary composition to examine the issue not only from a tax-law point of view, but also from a political point of view. In the presented monograph, the authors focused on the characterization of different aspects of the EU in order to allow the reader correctly understand its position in relation to the outside world and to its inward relations within its Member States in the context of the creation and implementation of the EU tax policy.

Particular attention is paid to the definition of the relationship between national tax legislation and EU law, the impact of the EU's tax policy on the national laws of its Member States, with reference to the identification of the harmonized areas with the approximation of their current stage of development and the final objective. This definition can be seen as a prerequisite for a correct and comprehensive understanding of the application and implementation of EU institutions' initiatives to prevent tax evasion and tax fraud and their implementation into the national legal order of the Slovak Republic. In the last part of the monograph, the authors focused on defining individual EU initiatives to combat tax evasion and tax fraud as a means of implementing its tax policy, in the area of ​​indirect taxation, in particular in the field of value added tax and in the field of direct taxation, especially with regard to corporate taxation, and to evaluate their projection into the national tax legislation of the Slovak Republic. At the same time, in these chapters, they assessed the real impact and effect of the measures admitted on the basis of the initiatives in practice.

The presented work is intended for a university student studying in the field of Tax Law and European Law, as well as the broader legal and economic community. However, in view of the scope and recency of the subject under consideration, the authors believe that the publication will find its application not only in the theoretical field but also in the practical field.

 JUDr. Adrián Popovič

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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.
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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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Karolína Červená - Anna Vartašová

The scientific textbook in the form of an electronic interactive publication is intended for university students who are interested in an interdisciplinary view of taxation in the context of linking the basic theoretical knowledge in the field of law and economics related to taxation with an emphasis on application practice. The content of the textbook primarily covers general theoretical knowledge in the field of taxation in terms of their historical creation and characteristics in the scope of the legal and economic framework of tax system in general, as well as that currently applied in the Slovak Republic.

The textbook also includes pictures and graphs (listed in the appendix), which interactively complement the text part, as well as a set of questions in (in the context of the scope of particular chapters), whose task is to contribute to the fulfilment of didactic goals of the textbook.

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