V.SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

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Ladislav Orosz - Diana Horňáková - Patrik Mário Čerňanský

This scientific proceedings volume serves as the final joint publication output of essentially the entire research team of the aforementioned scientific project. It consists of contributions presented at the scientific seminar The Constitution of the Slovak Republic and Its Perspectives. Improving the Constitutional Text and Increasing the Authority of the Slovak Constitution – A Real Possibility or a Naive Illusion? held from November 23 to 25, 2022, at the training and educational facility of UPJŠ in Košice, Danišovce. The final form of the contributions emerged from the constructive scientific discourse that accompanied the entire course of this seminar.

The content of this scientific proceedings volume, which we offer not only to the broad (especially legal-political) professional public but also primarily to Slovak constitution makers, includes, alongside contributions from members of the research team and invited guests, the literary debut works of doctoral students from the organizing Department of Constitutional and Administrative Law of the Faculty of Law of UPJŠ and the Department of Public Law Disciplines of the Faculty of Public Administration of UPJŠ in Košice. These works thematically correspond to the tasks addressed within the aforementioned scientific project “Constitutional Activity of the National Council of the Slovak Republic (Legal-Political Analysis – Evaluation – Perspectives).”

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Sergej Romža a kolektív

OBSAH:

1 HISTORICKO-PRÁVNE ASPEKTY
2 KOMPARATÍVNE ASPEKTY
3 JURISTICKÉ ASPEKTY
4 KRIMINOLOGICKÉ ASPEKTY
5 PENOLOGICKÉ ASPEKTY
6 VIKTIMOLOGICKÉ ASPEKTY
7 ORGANIZAČNO TECHNICKÉ ASPEKTY

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Erik Štenpien  - Lucia Pištejová - Ivan Svatuška

The presented publication is the proceedings of the international conference held on 29.-30. September 2022 in Košice as an output of the grant project APVV-19-0419.

The ambition of the project is to try to reconcile legal and general historians from Slovakia and Hungary in the difficult topic of looking at the Treaty of Trianon from 1920. The conference, held on 29.-30. September 2022 was the third in a series of conferences that for the purpose of assisting in the achievement of said goal. It was attended by legal historians and positive lawyers from several Central European countries. So let the collection serve as another step towards understanding between nations.

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Jana Žuľová (ed.)

Collection of Scientific Works

Article 35 of the Constitution of the Slovak Republic guarantees everyone the right to freely choose their profession and receive training for it, as well as the right to engage in entrepreneurial or other gainful activity. Everyone has the right to freely decide whether to secure their livelihood through self-employment—with all the associated consequences and risks—or through employment within labor-law relationships by performing dependent work.

The framework and rules for exercising these rights are primarily regulated by labor, commercial, and tax legislation, each with its own set of rights and obligations applicable specifically to entrepreneurs and employees. Constant competitive pressure, along with the effects of economic crises, pushes employers to seek ways to extract the most from workers while optimizing for the lowest possible insurance, administrative, and tax costs. As a result, employment contracts are being terminated, and under the pressure of losing their income, individuals are "voluntarily" shifting to commercial-law relationships.

This situation, along with other distortions in the labor market, confronts those entitled to work with unfair practices by employers, thereby undermining their ability to freely exercise this fundamental right.

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Dominika Cukerová - Andrej Oriňak - Kateřina Hrabánková (eds.)

The proceedings offers contributions from the international scientific conference of doctoral students and young researchers held on 25 April 2024 at the Faculty of Law, UPJŠ in Košice, which was thematically oriented on Innovative Law and Innovations in Law. The authors of the papers confirmed that innovation in law can take many forms. The first part of the papers, which pays attention to how law can respond to innovations, is a manifestation of this. These are the papers by Jana Cihanová, Andrej Oriňák, Denisa Rudžiková and Matej Biroš, who presented the use of deepfake technology, artificial intelligence and software tools in legal practice in the context of their legal regulation. Looking at familiar things differently can also be a source of innovation. In this vein, Dominik Mizerski, Juraj Valentovič, Lucián Török and Kateřina Hrabánková presented interpretive and application innovations in the field of private law. The third part of the papers by Michaela Szittyaiová, Natália Priateľová, Filip Baláži, Elena Lazoríková and Laura Gazdagová offers a preview of the innovations that the public law section is facing today. Finally, the fourth and last group of papers specifically explains innovations against the background of criminal law regulation. These are contributions by Michal Novák, Miroslav Srholec, Vladimír Petrila and Martina Makaturová. The variety of topics covered in this proceedings shows that each area of legal regulation can be characterised by specific innovations and, in this context, by the dynamics with which they permeate legal regulation.

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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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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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Elena Lazoríková - Adrián Popovič - Anna Románová

Reviewed proceedings of scientific papers

The Proceedings presents papers from international scientific conference “The Condition of Public Finances in the EU and their Future Perspectives” held on June 2 – 3, 2022 in Košice, Slovakia and is published as a partial outcome of the implementation of the VEGA project 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)" and VEGA project No. 1/0214/21: "Real Property Tax - Legal Status and Potential".

The proceedings consist of contributions from conference participants divided into two thematic sections: “The EU Budget” and “Real Estate in Taxation.” While the first section addresses both the revenue side of the EU budget (particularly in the context of the own resources system), as well as its expenditure side and its relationship to other budgets, the second section focuses on real estate as the subject of specific regulations under various taxes, including those that directly tax real estate through a tax of the same name.

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Jana Šutajová

From January 1, 1969, the Constitutional Act on the Status of Nationalities in the Czechoslovak Socialist Republic (ČSSR) and the Constitutional Act on the Federation came into effect. The Constitutional Act on the Status of Nationalities represented at least a formal significant step forward in the legal regulation of minority rights. However, this law was intended to serve as a foundation for further legal adjustments. It was declared that additional steps and negotiations for the adoption of implementing regulations would follow and that further laws would be enacted at both the federal and national levels. Nevertheless, no additional law or government regulation related to the constitutional act on the status of nationalities in the ČSSR was ever issued.

During the normalization period, issues concerning further legislation related to national minorities were not addressed. However, in the brief period following the adoption of the constitutional act in 1968 until the end of 1969, some institutions attempted to prepare and promote such legal norms. One of these institutions was the Government Council of the Slovak Socialist Republic (SSR) for Nationalities (hereafter referred to as the Council or the Government Council for Nationalities). The monograph provides an insight into the development of additional legal norms arising from the constitutional act on the status of nationalities in the Slovak Socialist Republic, prepared by the Government Council of SSR for Nationalities. This council was one of the institutions established in Slovakia after the formation of the Czechoslovak federation and dealt with nationality issues.

In addressing further legal norms stemming from the constitutional act on nationalities in ČSSR, it was necessary to consider prior developments. Therefore, the first part of the monograph examines the status of minorities in Czechoslovakia before adopting the constitutional act, activities of nationalities preceding its adoption, and its enactment itself. Subsequent sections focus on institutional changes in SSR following federalization, the establishment of the Government Council of SSR for Nationalities, and specific actions taken by this Council and its expert bodies in drafting proposals for laws concerning nationalities in the Slovak Socialist Republic.

The motivation for writing this monograph stemmed from the fact that this topic has so far received attention only in a few studies in Slovakia, which primarily focused on the Hungarian minority during either the Prague Spring or normalization periods.

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Dominika Becková (ed.)

Proceedings of Contributions from the XIII. Year of the Student Symposium on International and European Law held on March 6, 2020, at the Faculty of Law of UPJŠ in Košice

The Student Symposium on International and European Law has its traditional place in the calendar of events at the Faculty of Law of Pavol Jozef Šafárik University in Košice. In the academic year 2019/2020, the Institute of International Law and European Law decided to continue this tradition and offer students an opportunity to present their professional opinions on selected topics and problematic issues of international and European law.

The XIII. edition of the student symposium continued from its previous year and once again focused students' attention on the institutions of international and European law depicted in films. The films processed by the participants of the symposium offer a wide range of institutions of international and European law.

In their contributions, participants addressed issues related to diplomatic law, terrorism, armed conflicts, the use of robots, environmental protection, and questions regarding the legal regime of outer space.

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Dominika Becková - Radoslav Benko - Valéria Ružičková

Studies of the European Union law may hardly be possible without making use of its sources. Lots of types of legal rules, several forms of judicial decisions as well as a wide spectrum of criteria used while searching among legal acts of the European Union and case-law of its courts in search engines on the official websites of the European Union may, however, appear confusing, thereby making the work with sources of the European Union law more complicated and prolonging it.

Methodology Guide „How to Work Correctly with the Sources of the European Union Law“ aims to help students to understand the system of sources of the European Union law as well as the sources themselves, offer them tips and advice useful during their search and thus contribute to the adoption of fundamental procedures for working with them.

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Žofia Mrázová -  Natália Kalinák (eds.)

The Department of Commercial Law and Economic Law in cooperation with the Department of Labour Law and Social Security Law and the Department of International Law and European Law of the Faculty of Law of the University of Applied Sciences in Košice organized the IXth annual student symposium, this time on commercial, labour and private international law. The student symposium under the title Decision-making practice of judicial authorities in private law took place on 29 November 2024 at the premises of the Faculty of Law of UPJŠ in Košice. The symposium was prepared within the framework of the scientific projects APVV-23-0331 “Integration of the Capital Markets Union: change of corporate financing and rescue of companies in financial difficulties” and APVV-21-0336 “Analysis of judicial decisions by artificial intelligence methods.”

This year was exceptional in that the organizers of the event decided to change the usual concept of preparing and presenting a professional article on a chosen topic. This time the students chose interesting decisions of the Supreme Court, the Constitutional Court or the Court of Justice of the European Union. They concentrated on working with one particular decision, which they analysed in detail and drafted a gloss - an expert explanation or commentary on the chosen decision. Their task consisted of a brief presentation of the facts, identification of the legal questions that the judicial authorities sought to answer, a legal analysis of the problem addressed, and an assessment of the significance of the decision for the practice of application. In their analyses, the students dealt with topical issues such as the joint action of a proxy and a member of the body, the consequences of a breach of the pre-emptive right, or the repugnancy of an agreement on the division of the community of property of the spouses. In employment law, decisions were presented concerning the right of the father of a child to a breastfeeding break or the wearing of symbols at work. In the section on private international law, the case law on cross-border relocation of the seat as well as on the choice of international jurisdiction of the courts was analysed.

The present proceedings consist of written outputs of students from this event. We are delighted that the students again this year approached their task with enthusiasm and conscientiousness. Finally, our sincere thanks go to all those who contributed to the success of the symposium.

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Daniela Lamačková-Renáta Orosová- Beáta Sakalová- Diana Repiščáková

Methodological guide for teachers for classroom lessons and civics Teaching law experientially? Is it even possible? The answers to these questions are provided by a methodological guide that uniquely links experiential learning methods with legal content. This methodological guide is a set of techniques based on the use of interactive and participatory learning methods, focusing on selected human rights and value-oriented topics, which also have the potential to develop other key competences of students, such as their communication skills, their ability to learn and educate independently, their ability to think critically, their ability to work with and analyse texts, their ability to discuss and express their opinions, and their ability to listen to each other. The methodological guide consists of a set of training activities - techniques, while each technique contains a precise description of the procedure for conducting a specific activity, the expected duration of the activity, aids, discussion topics and also a short pedagogical and legal commentary, precisely "tailored" to the specific legal topic. The legal topics are chosen to be generally applicable to both classroom and civics lessons, to raise questions about the functioning of rules and the need to respect them, mutual respect and tolerance, and to encourage reflection on the limits of individual rights and on responsibility in exercising one's rights. The techniques use training methods such as group work, brainstorming, role-playing, dealing with model situations, as well as a simulated court process. The methodological guide is intended for classroom teachers in the implementation of classroom lessons, and also for the purposes of the subject of civics, as well as for students of pedagogy at the Pavol Jozef Šafárik University in Košice.

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Ján Klučka(ed.)

Collection of Papers from the International Scientific Conference Held on May 29–30, 2014 at the Faculty of Law, Pavol Jozef Šafárik University in Košice.

In the first half of this year, a scientific conference entitled “10 Years in the EU: Relations, Questions, Issues” was held in Košice, and the contributions from this event constitute the content of the present collection bearing the same name.

The aim of the organizers—namely, the Slovak Association of European Law, the Representation of the European Commission in the Slovak Republic, and the Institute of European Law together with the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University—was not only (even if loosely) to follow up on the previous 2009 conference “Community Law in Slovakia – Five Years ‘After’”, but, after another five years, to continue its main objective: to provide participants from both the academic and non-academic community with a space for further analysis and exchange of views on legal issues related to the membership of the Slovak Republic in the European Union and various current issues of the Union’s legal order.

From this perspective, a shift in the overall focus of the conference contributions in 2009 and 2014 can be observed. While the contributions from the first conference focused primarily on various aspects of the application of Union law in the Slovak legal system and related application problems, especially before courts and other authorities, the basic orientation of the contributions from the second conference is already different. The present collection also confirms that the contributions focus primarily on current issues of the European legal order and on certain aspects of the Union’s external policy, while the relationship of Union law to the Slovak legal system is no longer given primary attention.

Several contributions focus on areas characterized by a certain overlap or “cohabitation” of Union law with public international law, private international law, or, more broadly, international relations.

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Ľudmila Pošiváková - Adam Giertl

The presented selection of public international law documents aims to map international law from both historical and sectoral perspectives. The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.

The selection is guided by the publication Public International Law – General and Special Part by Prof. Ján Klučko, which is reflected in the division into general and special parts. The general part addresses the historical development of international law but primarily focuses on the protection of individuals and responsibility relationships in international law. The special part then examines the international regulation of various institutions of international law.

We acknowledge that this selection offers room for expansion, but we believe it meets basic requirements and fills a certain gap in the study of international law.

We trust that this collection of public international law materials will be beneficial for students, and not only for them, in the study of public international law and will contribute to raising awareness in this field.

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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.

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