PRÁVO – OBCHOD – EKONOMIKA XIII.

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

Collection of Scientific Works

The scientific papers presented in this Collection are primarily the result of academic research conducted by experts working within the academic environment—particularly at Faculties of Law in the Slovak Republic and the Czech Republic, as well as by foreign experts, including those from Poland, the Russian Federation, Serbia, and others. In addition to academic contributions, this Collection also includes scientific and professional articles authored by legal practitioners, especially lawyers, notaries, and judges—not only from our own jurisdiction, but also judges from the General Court of the European Union. Contributions from professionals in the field of banking have also enriched this Collection. Moreover, the Collection provides space for aspiring scholars in the field of legal science, thereby combining timelessness with dynamism.

Given the diversity of the published contributions, it can be said that this Collection represents a connection between theory and practice, private and public law, as well as various branches of law. Nevertheless, the content of this Collection aligns with and reflects the central theme of the international symposium, namely: "CORPORATIONS – CONTRACTS – CODIFICATIONS – CONTEXTS." The individual sections of the Collection are interconnected and create a coherent whole, subsumed under a publication characterized by unity.

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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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Adam Giertl (ed.)

Proceedings of Scientific Works

International law does not represent a monolithic entity of uniform legal norms. It is a legal system that is fundamentally created by the consensus of states. It reflects the collective will of multiple entities regarding what should be binding and enforceable as law among them.

From this understanding arises the fact that the needs for legal regulation will differ in various parts of the world. The consequence of this situation is the formation of regional groupings where, to some extent, specific legal rules apply. As Professor Klučka points out in his study published in this proceedings, regionalization can occur both on a contractual basis and on an institutional basis. Regionalism in law thus raises many interesting questions that legal science addresses.

This proceedings of scientific papers also aims to contribute to the knowledge in this field.

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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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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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Milan Sudzina, Renata Świrgoń-Skok, Wojciech J. Kosior

Given the importance of the ownership right, the aim of this monograph is to provide an analysis, a clear systematic interpretation and an evaluation of the above issue, not only from the theoretical point of view, but also from the point of view of legal practice. The protection of ownership relations is ensured in various ways. It is judicial protection, protection provided by local self-government authorities, self-help, public registration of real property and other instruments of administrative and criminal law. In connection with the transformation of legislation in Slovakia and Poland after the fall of the socialist regime, there have been many changes in the legislation of both countries concerning the protection of ownership rights. A number of private law institutions related to the ownership of real property, the use of which was impossible or limited during the socialist period, have been restored. Legislation has also been adopted to alleviate the consequences of certain property and other injustices caused by the deprivation of ownership of real property during the socialist period. The adoption of restitution legislation was the basis for restoring the ownership rights of the original owners, who were allowed to get back their real property that had been used by socialist organisations. After the end of the socialist regime, the various forms of ownership, which until then had favoured the state ownership, were abolished. Changes were made to ensure that the ownership rights of all owners had the same content and enjoyed the same legal protection. The monograph is structured in such a way as to enable a comparison of individual institutions of rights in rem under Polish and Slovak law. The monograph also analyses the relevant decision-making practice of the supreme judicial authorities. The scientific methods applied enabled the authors not only to analyse and evaluate the historical context and the current legal regulation of ownership rights in Poland and Slovakia, but also to point out possible gaps and shortcomings and to elaborate de lege ferenda proposals that can be used in future legislative activity.

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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 - Martin Štrkolec - Bronislava Vinerová

Proceedings of Scientific Papers from the Nationwide Interdisciplinary Scientific Conference with International Participation held on June 21–22, 2023, organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University in Košice.

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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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Ľudmila Elbert

The presented scientific monograph addresses the issue of the Rule of Law and its place, roles, and particularities at the level of international law. The Rule of Law is understood as a value that should govern communities, both domestic and international. It is thus compared to Kelsen’s basic norm, which should stand at the top of the legal order as the norm justifying the validity and existence of the norms of the legal order, both domestic and international.

Although the Rule of Law is studied at the international law level, it cannot be considered without understanding the Rule of Law in domestic law. Just as its development differs depending on whether it evolved within Anglo-American or continental law, its application and development also differ between domestic law and international law.

These differences are mainly caused by the roles and objectives that international Rule of Law is meant to secure, as well as by the distinct characteristics of domestic and international law.

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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.

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Ivan Kundrát - Katarína Skolodová - Monika Minčičová (eds.)

Peer-reviewed conference proceedings

The continuation of the tradition of an international scientific conference of doctoral students and young researchers have not been exception this year. The Department of Labour Law and Social Security Law, Faculty of Law, Pavol Jozef Šafarik University in Košice, as the organizer of this year's international scientific conference, has chosen a topic entitled "Protection, Prevention and Legal Liability."

Because of the unfavorable epidemiological situation and the cancellation of scientific, professional and other mass events, the conference was transferred to a virtual form. The electronic platform of the conference via online discussion was realized from 3rd to 17th April 2020. The protective function of law, preventive obligations, but also the emerging responsibilities are a vast source of ideas for scientific research, asking questions and finding answers to a range of theoretical and application-law problems in every area of public and private law. Evidence of a generously understood topic is the presented proceedings of scientific papers.

The proceedings, created within the solution of the grant task APVV-16-0002 -Mental Health in the Workplace and Employee Health Assessment, includes various aspects of legal regulation, from academic authors and authors from legal practice. Despite the diversity of the scientific focus, the papers are characterized by a unifying line corresponding to the central theme of the conference and show the interconnectedness of the different areas of law.

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Valéria Miháliková (ed.)

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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.,

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Erik Štenpien - Lucia Pištejová  - Ivan Svatuška (eds.)

Proceedings of the international scientific conference held on April 13-14, 2023, organized by the Department of History of State and Law, Faculty of Law, University of Pavel Jozef Šafárik in Košice.

The presented collection provides a summary of scientific works from the last international conference dealing with the issue of the Trianon Peace Treaty and the negotiations during the peace conference after 1918. The collection contains scientific contributions from members of the research team of the APVV 19-0419 project, as well as other experts from the field of legal history. Through their contributions, they offer an insight into the complex processes of the formation of Europe after the First World War. They approximate the essential and relatively complicated processes of negotiations on important issues of the post-war arrangement and the further direction of individual countries. Contributions of foreign legal historians, which bring an alternative view of the examined issue, are a stimulating contribution to the collection.

The anthology includes scientific studies related to the investigated issue, often with an overlap with the present. The collection also includes scientific contributions with positive legal topics. The collection in the presented form is thus primarily intended for readers from the professional public.

Last but not least, it can interest the lay public interested in the issue of the post-war arrangement and Slovak-Hungarian relations.

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Eva Berníková - Dominika Pisarčíková - Diana Repiščáková (eds.)

Proceedings of the International Scientific Conference of Doctoral Students and Young Researchers

At the Department of Constitutional and Administrative Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice, a research team led by the principal investigator Associate Professor JUDr. Radomír Jakab, PhD., is conducting a research 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 number 1/0187/22.

The aim of this project is the scientific examination of the extraterritorial impact of administrative decisions of the EU member states on the territory of other member states, in order to assess the need, possibilities, and desirable scope of harmonizing legal regulation among EU member states to enhance the free movement of administrative decisions within the European Union. On April 27, 2023, in connection with the project, an international scientific conference of doctoral students and young researchers titled "Law Without Borders" was held, attended by doctoral students and young researchers from Slovak as well as foreign universities.

At this conference, contributions based on various legal systems were presented to highlight the interweaving and mutual influence of different legal orders. The conference featured presentations not only from positive law disciplines but also from theoretical and historical legal perspectives. Scientific papers based on these contributions were compiled in the proceedings.

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