Finančné právo a daňové právo v 21. storočí - Zborník príspevkov

E-book

Adrián PopovičJozef SáboAnna 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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Quantity

978-80-574-0272-5

Data sheet

Method of publication:
E-book (pdf)
Editors:
Adrián Popovič - Jozef Sábo - Anna Vartašová
Document type:
Proceedings
Number of pages:
88
Available from:
21.12.2023
Year of publication:
2023
Edition:
1st edition
Publication language:
slovenčina, angličtina
Faculty:
Faculty of Law
Note:
v rámci projektu VEGA č. 1/0214/21: „Daň z nehnuteľností – právny stav a potenciál“ a v rámci projektu APVV-19-0124 „Daňové právo a nové javy v ekonomike (digitálne služby, zdieľaná ekonomika, virtuálne meny)“.
Zborník je podporený v rámci projektu VEGA č. 1/0485/21: „Súčasnosť a východiská reformovania systému vlastných zdrojov rozpočtu EÚ (právne a ekonomické aspekty aj v kontexte dôsledkov pandémie ochorenia COVID-19)“
License:
CC BY NC (Uveďte autora - Nepoužívajte komerčne)
DOI:
https://doi.org/10.33542/FDP-0272-5
- Free for download

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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Collection of papers from session of the slovak section of the IVR

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Aktuálne otázky migrácie z pohľadu...

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Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

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The place, role and significance of domestic law

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Dominika BeckováAdam Giertl (eds.)

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Miroslav ŠtrkolecAnna VartašováMonika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

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PRÁVO – OBCHOD – EKONOMIKA X.

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Jozef SuchožaJán Husár - Regina Hučková

Proceedings of the International Scientific Symposium

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Spravodlivosť, spoločenstvo, sloboda

Spravodlivosť, spoločenstvo, sloboda

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Alexander BröstlMarta Breichová Lapčáková (eds.)

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Medzinárodné a európske právo v kinematografii II.

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Dominika Becková (ed.)

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Svetové dejiny štátu a práva

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Erik Štenpien

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Diana Treščáková - Regina Hučková (eds.)

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Európska prokuratúra v Slovenskej republike

Európska prokuratúra v Slovenskej republike

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Martina Jánošíková -  Dominika Marčoková Becková (eds.)

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Current Challenges of Financial law and Tax law

Current Challenges of Financial law and Tax law

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Karin Cakoci-Ladislav Hrabčák

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Aktuálne otázky trestného práva z pohľadu európskeho a medzinárodného práva

Aktuálne otázky trestného práva z pohľadu...

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Dominika Marčoková Becková (ed.)

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law is devoted to selected aspects of the place and role of criminal law from the point of view of contemporary EU law and international law. In their contributions, students deal with current topics of criminal law in the law of the European Union and international law. In the EU law, the most actual issue is the European Public Prosecutor's Office, a body of the EU responsible for investigateing and prosecuting criminal offenses affecting the Union's financial interests.

The first part of papers dealt with the reasons for the establishment of the European Public Prosecutor's Office, its structure and tasks, the issue of conducting the investigation of the European Public Prosecutor's Office in the conditions of the Slovak Republic, as well as with the relations of the European Public Prosecutor's Office with its closest partner, the European Anti-Fraud Office.

The second part of the contributions reflects current issues and challenges of criminal law in international law. Authors in their papers focused on the issue of the International Criminal Tribunal for Ukraine, the legal problems and challenges associated with its creation, on the issue of the crime of aggression before the International Criminal Court, as well as on issues of immunity of state representatives before national courts.

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Ochrana kultúrnych hodnôt prostriedkami medzinárodného a regionálneho práva

Ochrana kultúrnych hodnôt prostriedkami...

E-book

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Adam GiertlĽudmila Elbert

Collection of Papers from the 8th Student Symposium held on April 20–21, 2015 in Danišovce

The capture of the historic Syrian city of Palmyra by fighters of the radical Islamic State caused shock among the global public. The main reason is the barbarism with which this organization proceeds, not only in relation to the treasures of the world’s cultural heritage. The situation in the Middle East, where cultural treasures of inestimable value are under direct threat, demonstrates how fragile the world’s cultural heritage is. The reaction of the international public and world leaders shows how sensitively the destruction of cultural heritage is perceived.

The quoted statement chosen by the editors relates to the threat posed by the Islamic State—however, the spirit of this statement can be applied to any cultural wealth that forms part of the world’s cultural heritage. The destruction or damage of these values primarily represents a loss for humanity as such. Each destroyed artifact of world cultural heritage signifies the disappearance of a unique legacy left by previous generations for the future. At the same time, cultural heritage must be understood as a broad spectrum of assets—both tangible and intangible. Their legal protection was the topic of this year’s symposium. As with any social interest, the protection of cultural heritage can be ensured through various mechanisms and under different forms of social organization.

These diverse approaches are unified by law as a normative system. The question for the 8th year of the symposium on international law was what role international law plays in the protection of cultural heritage. In the context of the European region, the role of the European Union as a regional organization was examined.

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