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

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Adam Giertl - Ľubica Gregová Širicová (eds.)

Proceedings from the 5th Student Symposium held on April 21-22, 2013

The French delegate to the Commission on Human Rights, while discussing the inclusion of the term "media" in the article on freedom of expression in the draft of the International Covenant on Civil and Political Rights, wisely urged other members of the commission to be forward-looking regarding the information media of the future.

The discussion took place in 1950, when delegates could not yet foresee the impact of the internet on social relations. Given that it is now clear that information technologies significantly influence law, including international law, the organizers of the student symposium decided to dedicate its sixth edition to the theme "Information Society and International Law."

Students of the Faculty of Law, after registering for the symposium, first focused on preparing their contributions, with each participant having access to a consultant if needed. This year, the list of consultants, in addition to members of the Institute of European Law and the Department of International Law, was expanded to include an expert in intellectual property law, Mgr. Martin Husovec, a graduate of our Faculty of Law and currently an IMPRS-CI doctoral student at the Max Planck Institute for Intellectual Property and Competition Law. We also take this opportunity to thank him for dedicating his time to the students and providing them with valuable advice in preparing their contributions. After the preparatory phase, the symposium itself took place, with the aim of presenting the prepared contributions and discussing them.

The presented contributions reflected a wide range of intersections between international law and the information society.

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Martin Štrkolec

Anotation Within the university textbook, the author focuses on the introduction to the criminal law of procedural and criminal proceedings, especially in terms of its purpose, individual parts and stages, subjects, procedural acts, decisions, as well as the costs of criminal proceedings. This publication is intended for easier orientation in the basics of criminal procedural law, on which it is possible to build qualified knowledge within the following legal branches or legal institutes. The methodology presented in the publication represents a concentrated form of individual provisions of the relevant generally binding legal regulations, while arguments of criminal law doctrine.

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

Reviewed proceedings from the IV. annual student symposium

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Jozef Suchoža - Ján Husár - Regina Hučková (eds.)

Collection of scientific works

The year 2020 has been marked globally by an unprecedented situation related to the spread of Covid-19 since its beginning. At the start of this calendar year, as our organizational team began preparing for another edition, we still hoped that our traditional autumn conference was far away, and in this maximum optimism, we launched the organization of the jubilee 10th edition of our now-traditional conference. This conference has become a stable part of scientific and professional conference events under domestic conditions and has become a stable part of many people's work programs. However, 2020 was almost entirely filled with restrictions from its start, with these restrictions affecting even the organization of conferences. Our 10th Law – Business – Economy Conference fell victim to this current situation and had to be canceled "with gritted teeth." The situation allows us nothing but hope that in 2021 we will be able to meet at our traditional location in High Tatras. We take these meetings for granted; if this situation is good for nothing else, it at least serves as a slowdown and an awareness of our own vulnerability.

See you at the next edition of Law-Business-Economics in October 2021.

You are receiving a collection of scientific papers published in connection with the resolution of scientific projects at the Department of Commercial Law and Economic Law as the main organizer of the scientific conference, as well as other departments of the Faculty of Law at UPJŠ in Košice, and many academic workplaces both domestically and abroad. The collection is published with support from the Agency for Support of Research and Development. The editors thank all who contributed to it with their scientific articles, as well as reviewers for their valuable comments and recommendations.

On behalf of the editors: Regina Hučková

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Erik Štenpien

The presented monograph is dedicated to the reforms of local administration in the middle of the 19th century, which led to the introduction of municipalism - the nationalization of local administration. The work is primarily devoted to the analysis of the differences between legal articles 42/1870 and 21/1884, the second of which has so far been considered by Slovak legal historians as an amendment. I will explain the differences in the text of both standards, as well as by pointing out the practice of applying both standards in local practice in Abov and Turňa, the legal article 21/1884 is applicable, it is recoded and after the thresholds of the Czechoslovakia it was received as an obligation of the local sparva in Slovakia and is valid even in the time of Conclusion The Trianon peace treaty.

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Jana Žuľová

Proceedings of the Second Annual Student Symposium on Labor Law held on May 12–13, 2017 in Danišovce

The presented proceedings are the result of scientific works by students of the Faculty of Law at Pavol Jozef Šafárik University in Košice and are systematically divided into two parts.

The first part presents interdisciplinary intersections of linguistics and labor law in its creation, interpretation, and application. The second part addresses the issue of targeting the addressees of labor law norms through various sanction mechanisms. The proceedings include a questionnaire compiled by the researchers of a grant project, aimed at determining whether and in which aspects the Labor Code diverges from its addressees in terms of linguistic and stylistic processing. Indeed, there is no other legal norm that is closer to the participants of labor relations, and whose understanding at the highest possible level is justified by its everyday use.

The presented proceedings thus serve as a means of expanding the horizons of our students beyond their regular studies and as a tool for popularizing scientific research. In case of interest, the completed questionnaire can be sent to: jana.zulova (@) upjs.sk.

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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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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.

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Péter Miskolczi Bodnár

This monograph examines when the state has the right to intervene in the legal relationship between contracting parties, and if it is possible, when it can act as a legislator and/or a law applier and what the nature of the intervention may be. In this study, the limits related to the rights and obligations of the parties are scrutinized. The monograph delineates the theoretical frameworks of state intervention. The author distinguishes the forms of intervention concerning future contracts and those already concluded. The study lists the circumstances grounding the mandatory norms concerning future contracts with the presentation of Roman law. In the context of state influence on the content of contracts already concluded, judicial decisions play a stronger role than legislation and government measures also appear. The monograph presents the legislative measures affecting the contracts already concluded and the reasons thereof in a differentiated way, divided into different periods. In the author's view, World War I and especially the subsequent Treaty of Trianon brought a significant change in the assessment of state intervention, and therefore, he devotes special attention to the examination of this period. The monograph provides an outline of overview of the international tendencies of the period from the peace treaty to the present day. The study presents the era of Hungarian legislation being prone to make mandatory rules and delineates the relevant provisions of the applicable Hungarian law. At the end of the monograph the reader can find the author’s evaluative comments. While acknowledging the positive aspects of state involvement, attention should also be paid to the dangers of excessive state intervention in Eastern Europe.

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Ľuboš Dobrovič - Vladimír Vrana

The world of diplomacy, whether ancient or modern, is naturally prone to problems associated with cultural clashes and often serves as an “unarmed battlefield” of cultural concepts. International diplomacy, however, stands on the assumption of war, as misunderstandings and cultural discrepancies lead to confusion. Cultural encounters also provide many opportunities for the choice of misunderstanding: the choice to perceive an act as an insult, even if unintended, or the choice to ignore the most blatant intentional insult, all according to momentary expediency.

The Roman historian Livy recounts an anecdote about the gates of the Temple of Janus, which, when open, signified that Rome was at war. However, the doors of the ancient Temple of Janus were closed only twice from the beginning of the 7th century BC to the end of the 1st century BC. One might ask, how many times and for how long after the signing of the Treaty of Trianon were the metaphorical gates of the European (or global) Temple of Janus closed?

The publication that the reader holds in their hands does not attempt to exhaustively answer all questions of ancient and modern international diplomacy. That is neither possible nor the goal of this scientific monograph. Authors seeking intersections between diplomacy of antiquity, the Middle Ages, and the early 20th century encountered some thought-provoking ideas and controversial debates. Indeed, what other conclusions can the topic of the Treaty of Trianon and the perpetual clash of cultures in the Mediterranean antiquity and medieval Europe bring?

We believe that the topic of ancient and modern diplomacy will inspire the reader and stimulate the professional public to new ideas, reflections, and scholarly activity.

The scientific monograph was prepared as an output of the project of the Agency for the Support of Research and Development No. APVV-19-0419: "100 years of the Treaty of Trianon."

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Erik Štenpien

This university textbook named "The World History of State and Law" serve as teaching aid to Students of 1. year-class of Faculty of Law. He addicted to history of state and law of oriental despoties and chosen states of ancient Greece. Exactly interpreted the law history of medieval and feudal states and cities and institutes of medieval law with the accent to civil law. Next he interpreted the history of constitutions of the european states (Netherland, Poland, Great Britain, France, Germany, Italy) and USA, also the modern law of 19. Century. A special chapter deals with the Paris Peace Conference in 1919 and the system of treaties adopted during it.

At the end he interpreted the legal history of chosen states of Europe and USA - state system with the accent to type of the regime (democracy, dictature).

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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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Jana Žuľová(ed.)

Proceedings from the 1st Annual Student Symposium on Labor Law held on April 8–9, 2016 in Danišovce

Discussions on the topic of privacy are currently very topical and interesting. The advancement and progress of technology have added a new dimension to individual privacy. With the use of modern electronic devices, terms such as precious commodity, chimera, or illusion are increasingly associated with privacy. Workplaces have not remained immune to modernization either. Machines are replacing human labor, programming and planning the production process, but also controlling, monitoring, and recording the fulfillment of assigned work tasks.

The availability of technology and its implementation in employers’ operations intrude upon the personal and private sphere of employees, which is an inherent part of every person’s life and does not remain left behind the doors of the workplace. Proper and correct use of monitoring mechanisms by employers means not only mastering their technical installation at the workplace and covering the associated financial costs, but also respecting the privacy of employees.

It cannot be overlooked that the right to privacy is among the fundamental human rights and freedoms, enjoying the corresponding characteristics (inalienability, non-transferability, irrevocability, etc.) and appropriate legal protection. And even though it is not absolute and may be suspended in favor of another right (especially the employer’s right to protect their property), every intervention—such as comprehensive camera surveillance, monitoring of phone calls, email correspondence, blocking certain websites, etc.—always has adverse consequences for the privacy of the employee.

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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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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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Lucia Bakošová - Ľudmila Elbert - Ľubica Gregová Širicová 

Disasters, whether natural or industrial, have a serious impact on the functioning of society and are a negative phenomenon which, with the increasing impact of climate change, is increasingly affecting the sustainable development and prosperity of States. Their increasing regularity and intensity affect the current evolution not only of social life, but also of legal debates on the necessity of responding to international and national disaster response, eliminating their negative consequences and protecting affected persons. No State is immune to the occurrence of disasters, and this also applies to the Slovak Republic, which is mostly affected by sudden natural disasters, namely floods, landslides, droughts, fires, windstorms and snow calamities.

The subject of this publication is the proposal of the methodological guidelines regulating the activities of NGOs in case of disaster, as well as cooperation with the state affected by the disaster, and the glossary of legal terms which need to be clear and unified in case of disaster. Slovak and English version of the proposal is basic precondition of its usability not only for the state organs of the Slovak republic and Slovak NGOs, but also for foreign NGOs.The Proposal of the methodological guidelines is the result of the research project VVGS-PCOV 2018-459: Návrh metodického postupu mimovládnych organizácií v prípade katastrofy v podmienkach Slovenskej republiky (The Proposal of the methodological guidelines for the non-governmental organisations in case of disaster in conditions of the Slovak republic).

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