Environmentálny rozmer medzinárodných územných režimov

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.

Download e-book for free (pdf)

E-publication

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.
Download the e-book for free

E-book

Peter Huba - Jozef Sábo - Martin Štrkolec

The presented monograph aims to provide an in-depth overview of the issue of international tax evasion, both in terms of its conceptual foundations and with regard to specific methods and schemes used to carry out tax evasion.

The members of the authorial team have also addressed questions of tax evasion in their previous works: "International Tax Evasion and Tax Havens" (JUDr. Jozef Sábo) and "Legal Aspects of the Elimination of Double Taxation and Prevention of Tax Evasion" (JUDr. Peter Huba).

This monograph represents a synthesis of the relevant research activities of the authorial team, enriched by the interdisciplinary dimension of the tax evasion problem. At the same time, it highlights those shortcomings that appear to be the most serious from the perspective of the risk of international tax evasion and base erosion in Slovakia. In this respect, a comparative perspective on the issue is presented, drawing extensively from American sources, mainly due to the high quality and long-standing research on international tax evasion in the United States.

The authorial team believes that this monograph will help to bring the issue of corporate income tax evasion closer to the professional public, and that it will receive attention equal to that given to VAT fraud and other pressing issues of current tax legislation.

Download the e-book for free (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

Martina Jánošíková -  Dominika Marčoková Becková (eds.)

The peer-reviewed Proceeding of Scientific Papers is dedicated to the issue of the European Public Prosecutor's Office and is the result of a scientific project APVV-18-0421 European Public Prosecutor's Office in Connections of the Constitutional Order of the Slovak Republic as Strengthening of the European Integration through Law.

In their works, the authors of scientific papers, dealt with the issue of the European Public Prosecutor's Office in the context of European Union law and criminal law, as well as the relation of the European Public Prosecutor's Office with the national prosecutor's office and law enforcement authorities. The scientific works published in the proceeding dealt with the topics of the reasons for the establishment of the European Public Prosecutor's Office, the position of the European Public Prosecutor's Office in the institutional system of the EU and the Slovak Republic, relations of cooperation and coordination between the European Public Prosecutor's Office and the Public Prosecutor's Office of the Slovak Republic, the protection of the constitutionality and legality of the procedures and decisions of the European Public Prosecutor's Office, with special attention to the protection of fundamental rights, as well as the first result and evaluation of the operation of the European Public Prosecutor's Office in the Slovak Republic.

Thanks to the content of scientific papers, the reader can get a more comprehensive idea of this new body of the European Union, which operates in an area traditionally associated with state sovereignty and represents another step forward in the integration processes represented by the European Union.

Download the e-book for free (pdf)

E-book

Lukáš Michaľov - Katarína Koromházová (eds.)

The Collection of scientific contributions "Privatization of public law versus publicity of private law" is an output of the International scientific conference of Phd. students and scientific researchers organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University.

The collection contains contributions focused on the issues of the intersection of private and public law, specifically on the privatization of public law and publicity of private law. This is a highly important topic, because the elements of privatization can be found across the entire public law, not only in the field of criminal law, but also in other legal branches of public law.Recently, there have been significant elements of publicity of private law, especially commercial or civil law. Therefore, we consider the topic of the conference and the title of the collection to be appropriately chosen and up to date without any significant limits in scientific research. The participants of theInternational scientific conference in their contributions also focused on de lege ferenda considerations and offer a new perspective on the formation of public or private law.

The aim of the published Collection of scientific contributions isto continue in improving and developing new knowledge of the public law in the field of its privatization and private law in the field of its publicity.

Download the e-book for free  (pdf)

E-book

Terézia Hišemová - Darina Kmecová (eds.)

Reviewed proceedings of scientific papers of Conference of Slovak and Czech law romanists, which take place at May, 10.-11.5.2018, at Faculty of Law, UPJŠ in Košice.

The submitted reviewed proceeding of scientific papers on „The loan or usury? Compulsory enforcement of roman - law basics and problems of application practice.”  is prepared within the solution of the grant project VEGA on: „The loan or usury? Compulsory enforcement of historical - law basics and problems of application practice.”, no. p. 1/0198/17.

The authors of papers are important personalities of Roman law working in the Slovak and Czech Republic, as well as PhD students and young scientists from Slovak and foreign universities who are active in the academic environment as well as in legal practice. The main goal of the editors is to help improve the current legal situation, which is assessed as unsatisfactory, and through a historical excursion of the development of the loan institute and then the forced execution of the decision, to create de lege ferenda proposals considering all areas of research.

The Proceedings trace the interrelationships between the substantive law institute in terms of the Roman law of contractus unilaterales - mutuum in its various types, often realized by the attachment of high interest rates, which bordered on the insurrection and the procedural law of individual lawsuits enforced in the legislative, formular and cognitive process. If there was no possibility to impose certain behaviour on the obligated person (the debtor, the sentenced person), then the declared general obligation to enforce the legal norms was only a legal term. It has always been the case that every internally well-organized state, whether antique or present, has to use power tools - often with the use of gross violence - but within the limits of the law, to promote what it has declared valid law. It must protect creditors on the one hand, but it must also prevent self-help and the use of illegal, unjustified and disproportionate violence.

The loan contract as a real contract has often become an integral part and relatively the most frequent reason leading to the compulsory enforcement, especially when contracting parties often agree on the connection of interest - sometimes within the legal limit, sometimes exceeding the legal framework - and in this way the potential future creditor (the plaintiff) significantly increased the insolvency risk of the debtor (the defendant, the sentenced) and of the subsequent execution. The pronounced and deepening social stratification of the Roman population and the secondary depreciation effort, the cancellation of the debts of the poor part of the population logically culminated in social unrest and revolt against the enforcement of the enforcement law.

The proceedings capture not only the rich scientific discussion of Slovak and Czech legal Romanists, but also the opinions, experience and knowledge of experts on contemporary law dealing with this type of issues. As a result, it provides a unique interdisciplinary view of the subject and raises many stimulus points for future research. This work proves that the problems encountered by the various representatives of the Roman jurisprudence and their legal and theoretical bases and solutions are undoubtedly useful and serve as a guideline also for solving legal issues in the field of modern enforcement proceedings.

Download the e-book for free (pdf)

E-book

Marcel Dolobáč - Ľuboš Dobrovič (eds.)

Reviewed Proceedings of Contributions from a Scientific Conference

This reviewed collection of contributions from the scientific e-conference Legal Language in Application Practice, held from December 3 to 21, 2018, presents various academic contributions.

Legal language, as expressed in legal norms, is specific and should ideally be unambiguous, concise, and resistant to multiple interpretations. Is this an ideal world that does not exist but is worth striving for? Interpretative challenges and ambiguities in legal language and terminology (especially in the Labour Code) led the Department of Labour Law and Social Security Law at UPJŠ in Košice to undertake the VEGA grant project No. 1/0526/17 titled Linguistic and Sanction Mechanisms in the Creation and Operation of Labour Law Norms.

As part of this grant project, the department organized an e-conference open not only to labor law specialists but also to experts from other legal fields. Unsurprisingly, interpretative issues extend beyond labor law. The contributions in this collection are thus somewhat interdisciplinary, though with a focus on labor law. We hope this collection serves as an introduction to broader research and deeper study of legal language by experts beyond legal theory. Additionally, we trust these contributions will inspire you, the readers.

Authors

Download the e-book for free  (pdf)

E-book

Radomír Jakab - Tibor Seman - Lukáš Jančát

The concept of a transterritorial administrative act is relatively new in administrative law, especially in the conditions of the Slovak Republic. It has practical applicability to the application of European Union law (including international law). Its essence lies in the fact that the effects of such an administrative act issued within one Member State exceed the territory of that Member State, have effects in other Member States, in all Member States of the European Union without being subject to the recognition process.

The purpose of the monograph is to present outputs of the scientific examination of this type of administrative acts, the definition of its characteristics and its effects, the examination of the possibilities of procedural defense against its effects by the State concerned, and possibly the possibility of unifying the action of the Member States of the European Union in case of procedural defense against the effects of transterritorial administrative acts. The monograph also contains analysis of certain types of transterrritorial administrative acts that are commonly used in the conditions of the European union and Slovak republic; they are also categorized under specific criteria.,

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

Erik Štenpien - Ivan Svatuška (eds.)

The Collection of scientific Contributions of the International scientific conference: 100 Years of Treaty of Trianon – Diplomacy, State and Law on the Turn of the Century.

The presented publication is the first of a series of proceedings published within the solution of the grant APVV-19-0419. The conference took place from 14 to 15 October 2021 with the participation of experts from Slovakia, Hungary and Poland. The ambition of the research team, composed of legal historians and positive lawyers from three countries, is to provide a comprehensive, unbiased view of the peace negotiations that resulted in the Treaty of Trianon with Hungary. The conference, the result of which is the presented collection, was devoted to the causes of possible disputes in Europe - focusing on diplomacy and constitutional development of Central European countries at the turn of the 19th and 20th centuries, ie in the period immediately preceding the outbreak of World War I.

Download the e-book for free  (pdf)

E-book

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.

Download e-book for free (pdf)

E-book

Dominika Marčoková Becková (ed.)

Reviewed collection of papers of the international scientific conference is the output of the international scientific conference held on 7th October 2022 within the framework of the project APVV-18-0421 „European Public Prosecutor's Office in Connections of the Constitutional Order of the Slovak Republic as Strengthening of the European Integration through Law“.

Unlike other areas of activities of the European Union, the European Union did not begin to enter the area of criminal law and criminal policy until much later. The reason is that the sphere of criminal law has traditionally been associated with the sovereignty of the state, which is why the Member States of the European Union are very slow to allow the European Union into it. The issue of the European Union's influence on the criminal law of its Member States is therefore becoming actual and raises many questions and application problems. In their papers, the authors address the various problems posed by the European Union's influence in the area of criminal law. Among the scientific problems and issues that the authors paid attention to in their works are the following: reasons for competence of the European Union within the field of criminal law; Impact of the EU legislation on criminal law of EU Member States; proposals to improve existing legislation, whether at European Union or national level, cooperation of the Court of Justice of the European Union and national judges via preliminary proceedings within the field of criminal law; as well as the issue of the European Public Prosecutor's Office.

Download the e-book for free  (pdf)

E-book

Jana Žuľová - Denisa Rudžiková

In the environment of Slovak employers, an active approach to diversity and inclusion in the workplace is coming to the fore. Targeted diversity and inclusion programs help make employers more attractive on the labor market and attract more job seekers. Proactively, better working conditions are created for employees with responsibilities to the family (in most cases still in relation to mothers), groups of people who have been on the fringes of interest until now are also employed (elderly, disabled, LGBT groups, minorities, graduates of secondary and higher education schools).

The presented collection of abstracts responds to the outlined facts, which is a grouping of the starting motives and conclusions of the contributions presented at the scientific conference Diverse and inclusive workplaces - legislative starting points organized by the department of labor law and social security law of the Faculty of Law of the P. J. Šafárik University in Košice, which took place on September 29, 2023 in a hybrid form.

With their abstracts, the authors point to a range of problematic areas that are not only a reflection of academic considerations, but also those legal questions that have to be dealt with in ordinary legal practice. The goal is to use analysis and explanation to define the existing labor law measures/tools applicable to the implementation of diversity and inclusion in the workplace according to the current Slovak legal framework and the EU legal framework and thus emphasize the starting point of any effort to build diversity and the implementation of inclusion in the workplace.

Download e-book for free (pdf)

E-book

Jana Žuľová - Milena Barinková 

Legal norms regulate everyday life. We learn about the rights and obligations that arise for us from these norms through language. It is therefore very important that they are created in such a way that all levels of society understand them, not only recipients with legal education.

The Labour Code is a norm of everyday use, and so far there is no publication that approximates or clarifies the understanding of the provisions of this law through the prism of its language. The main goal of the publication is to apply the acquired linguistic knowledge about the pitfalls of the comprehensibility of legal language for the general public to the Labour Code and thus enable its more adequate understanding. Our ambition is not a comprehensive interpretation of the provisions of the Labour Code, which give the impression of incomprehensibility for the average addressee.

We focused on selected problematic phenomena observed and identified during the solution of the VEGA grant project no. 1/0526/17 Linguistic and Sanctioning Mechanisms in the Creation and Operation of Labor Law Norms and strived for a conceptual approach to their examination enriched by empirical research.

Download the e-book for free  (pdf)

E-journal

Michal Jesenko (editor) - Eva Mihalíková - Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

Download the e-book for free (pdf)