Hranice Československej republiky optikou Versaillského mierového systému

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Adrián Popovič  - Jozef Sábo

Reviewed proceedings from the student symposium organized on the occasion of IV. Slovak-Czech days of tax law.

The International Scientific Conference IV. Slovak-Czech days of tax law was held 16th - 18th June 2021 in Košice (Faculty of Law of Pavol Jozef Šafárik University in Košice). On this occasion, a student symposium on the topic: "Current Challenges of Tax Law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 15th June 2021. The focus of the symposium was chosen due to the content of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which is 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 current challenges of tax law. In this context, students examine not only the current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate, the decision-making of the Court of Justice of the European Union in the field of direct taxation and indirect taxation, but also new and extremely current taxation issues of cryptoactive (virtual currency) taxation, not only in the Slovak Republic but also in the world. 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 improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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Diana Treščáková - Regina Hučková (eds.)

Publication Law Business Economy XIV. is collection of international scientific works which contains scientific contributions of wide variety of branches of law, as well as related fields of scientific expertise. Among areas of issues which were discussed in this publication are questions of civil, commercial, competition, intellectual property, arbitration and corporate law, as well as other partial areas, including scientific works dealing with business and IT law. Entire publication is significant with richness of scientific contributions from various jurisdictions, because of renowed authors from various countries. Apart from theoretical contribution and expansion of current state of the art in submitted interdisciplinary area, solutions to legal problems were formulated at de lege ferenda level.

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Dominika Zavadová(ed.)

Proceedings from the 3rd Student Symposium on Commercial Law

In November 2015, the third annual Student Symposium on Commercial Law took place at the university facility in Danišovce.

After two years of symposia focused on company law, the main topic of the third edition was the general part of commercial obligations law. This year as well, the goal of the student symposium remained to provide more space for students to formulate their own perspectives on current legal issues and to present the results of their own work.

The overarching topic made it possible to assign several current issues, allowing students to tackle problems they are likely to encounter in their future practice. The selected topics are not among those unanimously accepted by legal doctrine or established case law. On the contrary, the topics were deliberately chosen for the lack of sufficient domestic literary sources. As a result, processing the individual topics required more than just standard textbook or commentary knowledge.

The participating members of the department, both teachers and doctoral candidates, acted this year primarily as contact persons, rather than as consultants or supervisors of the students’ work. The primary purpose of the symposium at the faculty is to enable students interested in commercial law to develop their analytical and argumentative skills, as well as to express their personalities. We aim for students to develop not only professional knowledge but also personal skills-so-called soft skills-the art of presenting their own opinions and arguing persuasively.

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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.

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Miroslav Štrkolec - Anna Vartašová - Monika Stojáková  - Soňa Simić

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

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

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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.

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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.

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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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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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Katarína Skolodová - Monika Minčičová (eds.)

Proceedings of the 5th Year of the Student Symposium of Labour Law

New trends in the digital age around the world do not avoid the labour market and the labour law relations. Do labour law standards and employers' practices correspond to the actual factors that influence an individual's physical or mental condition? Does digitization, including artificial intelligence, bring improvements or threats? Is the protection of employees' mental health paid equal attention that to the protection of physical health? The Department of Labour Law and Social Security Law of the Pavol Jozef Šafárik University in Košice examines and analyzes legal aspects of new risks that threaten and affect individual health in the work environment within the researching of the project APVV-16-0002 - Mental Health in the Workplace and Employee Health Assessment.

The members of the department, with the theme of the 5th year of the student symposium "New Challenges of Employees´ Health Protection" created an opportunity for students to search deeper current legal issues and reflect the results of their creative work in the submitted papers. The proceedings of papers of the student symposium is rich in content and offers the reader the space to get acquainted with interesting questions and application problems accompanying them.

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

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA 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)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", 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 current challenges of financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

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 improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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Lukáš Jančát

The Convention on the Protection of Human Rights and Fundamental Freedoms and the case-law of the ECtHR represent a decisive legal instrument for the evolution of the right to a fair trial in the member states of the Council of Europe and the European Union, including the Slovak Republic, which affects the minimum level of procedural guarantees for individuals in judicial and administrative proceedings.

The primary purpose of the textbook is to fill the gap consisting in the absence of a comprehensive study text for undergraduate students at Pavol Jozef Šafarik University in Košice, Faculty of Law for the planned subject Right to a fair trial in administrative issues, and doctoral students at this faculty for the subject Protection of fundamental rights and freedoms in criminal matters according to the case-law of the ECtHR.

However, this textbook is also intended as a supplementary study aid for bachelor students in order to deepen their knowledge of the subject Administrative Law II, the result of which is to acquire knowledge about procedural administrative law in the Slovak Republic, as well as the subject of European Administrative Law, the result of which is the acquisition of knowledge about the influence of Council of Europe law on the national administrative law of the Slovak Republic.

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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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Lucia Bakošová (ed.)

Proceedings from the XII Student Symposium on International and European Law held on March 29, 2019, in Košice

The primary goal of films or TV series is typically not to educate their audience. However, contemporary cinematography includes a significant number of works that present issues related to international and European law to both professional and general audiences.

For this reason, the Institute of International and European Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the XII Student Symposium on International and European Law titled "International and European Law in Cinematography," under the auspices of Professor JUDr. Ján Klučka, CSc.

The main objective of the symposium was to popularize international and European law among students through films or series. The films analyzed during the symposium could be divided into two categories: those dramatizing real events and those creating fictional scenarios incorporating aspects of international or European law. Most contributions focused on films depicting real events, such as the genocide in Rwanda in the 1990s, the Nuremberg Trials, the occupation of the U.S. Embassy in Tehran, or the legal dispute between the heir of the painting Woman in Gold and Austria. On the other hand, works like the series MASH* were also discussed; while not based on real events, it uses its narrative to portray the lives of medical personnel in a military field hospital during the Korean War.

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Jozef Suchoža - Ján Husár - Regina Hučková

In 2020 and 2021, the tradition of holding the Law – Business – Economics conference was exceptionally interrupted due to the unprecedented situation associated with the spread of Covid-19. This year, the situation allows us to restore the tradition of our Tatra conference and, after two years, to once again meet in person with our traditional domestic and international participants. At the same time, we look forward to welcoming participants who are attending our conference for the first time (and we hope it will not be the last).

You are holding in your hands the proceedings of scientific papers, published in connection with the implementation of scientific projects at the scientific workplace – the Department of Commercial and Economic Law, as the main organizer of the scientific conference, as well as at other departments of the Faculty of Law at UPJŠ and at many academic institutions both at home and abroad. The proceedings are published with the support of the Slovak Research and Development Agency. The editors would like to thank everyone who contributed their scientific articles, as well as the reviewers for their valuable comments and recommendations.

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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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