STAV A PERSPEKTÍVY VEREJNÝCH FINANCIÍ V EÚ

E-book

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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Jaroslav Dolný - Monika Seilerová (eds.)

The collection of contributions from the VII. Student Symposium on Commercial Law and Labor Law held on December 5, 2019, at the Faculty of Law of Pavol Jozef Šafárik University in Košice

The theme of this year's symposium provided students with the opportunity to choose between addressing issues related to commercial law or focusing on labor law aspects concerning the position of members of the governing bodies of commercial companies, based on an analysis of legal regulations and case law.

The creative exploration of commercial law questions particularly related to areas such as the manner of acting on behalf of a commercial company, the liability of the de facto statutory body of a commercial company, information obligations of the statutory body towards its shareholders, and the remuneration for serving as a member of the board of directors of a joint-stock company. It also addressed the liability of the statutory body for the insolvency of the company and the enforcement of non-competition clauses concerning managing directors of limited liability companies.

The connection between commercial law and labor law was directed towards a legal analysis of personal data protection related to health and its misuse by members of the governing bodies of commercial companies, as well as the legitimacy of concurrently holding a position (as a member) in a statutory body with an employment relationship, and the legal status of senior employees, particularly concerning their duties and responsibilities for ensuring employee health through creating healthy working conditions.

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E-publication
Veronika Lenhardtová-Radoslav Pavlinský-Dominik Urban

The collection Judicial Power in the Era of Globalization, Artificial Intelligence and Other Trends in Society provides a comprehensive and up-to-date perspective on the transformation of the judiciary amid rapid technological and social change. It contains 25 contributions primarily focused on the introduction and use of artificial intelligence tools in law. The authors examine not only the technical and institutional aspects of this transformation but also issues of judicial legitimacy and public trust in an independent justice system. The publication also offers a critical reflection on potential risks, limitations, and ethical dilemmas associated with the automation and digitalization of judicial processes. Several contributions compare national and supranational legal frameworks, offering valuable insights into differences in regulatory approaches around the world. All texts are united by a common question concerning the future of judicial power in a changing world. The contributions are written in an accessible manner, making the collection suitable for both legal experts and the broader public.
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Marcel Dolobáč

The author's ambition is to build on the current and at the same time to stimulate further discussion of the anchoring of labour law in the system of private law sectors and to contribute to the variation of views in relation to freedom of contract and its limits in labour law. The broad contractual freedom of civil law does not apply to the field of labour law, and thus the penetration of standard civil law institutes into labour law relations is not always self-evident.

The above constitutes the main theses of the present monograph. The issue of freedom of contract in labour law can be grasped in several ways. The author has chosen a content structure that is built on three basic pillars. In the first part, the author assesses the position of labour law in the system of law, which is determined primarily by the actual subject of legal regulation - dependent labour and the specific method of legal regulation through cogent and relatively cogent norms. In this context, the author would like to note at the outset that the much-discussed dispositive nature of labour law norms appears to be merely presumptive. Labour law is built on minima and maxima, with relative mandatory norms being the building blocks of fixed boundaries, a fact that distinguishes labour law from other branches of private law. These considerations are followed by the author's view of autonomy of will in labour law. The limits of contractual freedom (not only) in the theoretical sense form the second pillar of the author's ideas.

Finally, the third part of the thesis is to be the one that translates the theoretical-legal considerations of the interconnection of civil law and labour law into the interpretation of selected civil law institutes and the possibility of their application and implementation in labour law relations.

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