KOŠICKÉ DNI TRESTNÉHO PRÁVA 2025, IX. ročník (2025)

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Ján Husár - Regina Hučková (eds.)

Publication Law Business Economy XIII. 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, tax, custom, competition, intellectual proporty, arbitration and corporate law, as well as other partial areas, including scientific works dealing with economic regulation and 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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Peter Huba - Jozef Sábo - Martin Štrkolec

The presented monograph aims to provide an in-depth overview of the issue of international tax evasion, both in terms of its conceptual foundations and with regard to specific methods and schemes used to carry out tax evasion.

The members of the authorial team have also addressed questions of tax evasion in their previous works: "International Tax Evasion and Tax Havens" (JUDr. Jozef Sábo) and "Legal Aspects of the Elimination of Double Taxation and Prevention of Tax Evasion" (JUDr. Peter Huba).

This monograph represents a synthesis of the relevant research activities of the authorial team, enriched by the interdisciplinary dimension of the tax evasion problem. At the same time, it highlights those shortcomings that appear to be the most serious from the perspective of the risk of international tax evasion and base erosion in Slovakia. In this respect, a comparative perspective on the issue is presented, drawing extensively from American sources, mainly due to the high quality and long-standing research on international tax evasion in the United States.

The authorial team believes that this monograph will help to bring the issue of corporate income tax evasion closer to the professional public, and that it will receive attention equal to that given to VAT fraud and other pressing issues of current tax legislation.

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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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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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Kristián Csach - Ľubica Širicová

Private international law has undergone dramatic changes in recent periods. The fully operational process of communitarization of this legal field has not yet – and perhaps could not have been – effectively reflected by domestic legislators. Under the current legal status, it is not uncommon for legal issues to intertwine regulations of community origin and domestic legislation (embodied primarily by Act No. 97/1963 Coll. on Private International Law and Procedure).

Questions about the obsolescence of some provisions of this, until recently, universal codified regulation of private international law arise mainly (but not exclusively) from the conflict rules contained in the so-called "Rome I" Regulation on the law applicable to contractual obligations, the "Rome II" Regulation on the law applicable to non-contractual obligations, and most recently in Council Regulation (EC) No. 4/2009 of 18 December 2008 on jurisdiction, applicable law, recognition, and enforcement of decisions and cooperation in matters relating to maintenance obligations.

Respecting the principle of the primacy of generally binding acts of the Community over domestic law, the correct application of normative texts cannot be achieved without the ability to quickly navigate through the norms and subsequently compare them.

Students and anyone else are therefore confronted with a multitude of legal regulations of substantial scope and detailed regulation. Currently, apart from systematically arranged references on the websites of the Ministry of Justice, we do not find a comprehensive material that would offer an overview of legal regulations in the field of private international law and procedure.

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Karolína Červená - Anna Vartašová

The scientific textbook in the form of an electronic interactive publication is intended for university students who are interested in an interdisciplinary view of taxation in the context of linking the basic theoretical knowledge in the field of law and economics related to taxation with an emphasis on application practice. The content of the textbook primarily covers general theoretical knowledge in the field of taxation in terms of their historical creation and characteristics in the scope of the legal and economic framework of tax system in general, as well as that currently applied in the Slovak Republic.

The textbook also includes pictures and graphs (listed in the appendix), which interactively complement the text part, as well as a set of questions in (in the context of the scope of particular chapters), whose task is to contribute to the fulfilment of didactic goals of the textbook.

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Adam Giertl (ed.)

Proceedings from the VII. annual student symposium on international law held on April 11-12, 2014 at the UPJŠ training facility in Danišovce

Despite this, flying and space travel are now a common part of human civilization. What is the role of law in this process? This is the question posed by the organizers of the VII. annual student symposium on international law, aiming to evaluate the contribution of international law in the field of aviation and space flights, especially in light of current developments.

The individual topics were tackled by second, third, and higher-year students of the Faculty of Law at UPJŠ in Košice. The result of their work on the assigned topics, which the authors could consult with members of the Institute of European Law and the Department of International Law, is the presented work.

The proceedings are thematically divided into two parts. The first part acquaints the reader with selected topics related to aviation law, and the second part is dedicated to international space law.

With its focus, the proceedings also have a broader impact, as in some aspects it fits into the broader context of research conducted at the Institute of European Law and the Department of International Law, which focuses on examining the influence of regionalism on general international law and vice versa. This issue is also reflected in the topics of the individual contributions.

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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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Sergej Romža - Veronika Tóthová - Bronislava Vinnerová (eds.)

The Collection of scientific contributions nationwide interdisciplinary scientific conference with international participation

The text book of scientific contributions The value direction of criminal law is the output of a nationwide interdisciplinary scientific conference with international participation organized by the Department of Criminal Law of the Faculty of Law of the UPJŠ in Košice. The proceedings contain contributions focused on issues of the value direction of criminal law, both in the field of substantive and procedural law.

This is a highly topical issue, as the values of law as such are reflected in each of its areas. In view of social events, the constant amendment of the criminal codes and, in particular, the forthcoming amendment of both the Criminal Code and the Code of Criminal Procedure, we consider the topic of the conference and the title of the text book to be highly topical, without significant limits in scientific research.

In their contributions, the participants of the national interdisciplinary scientific conference with international participation also devoted themselves to reflections de lege ferenda and offer insights into the above-mentioned amendments to the criminal codes into practice as well as their upcoming amendments.

The aim of the published proceedings is to continue to improve and develop new knowledge in the field of criminal law in the light of the new rules, while adhering to all established values, on the basis of the previous professional knowledge.

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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 Kováčová- Lucia Pištejová- Ivan Vaňa

The present monograph deals with the post-war settlement of relations and peace negotiations related to the settlement of the borders of the newly established Czechoslovak Republic. The work discusses in detail the negotiation processes related to the preparation and signing of the Versailles and Saint-Germain Peace Treaties. Similarly, it then discusses in detail the peripeties related to the drafting of the Treaty of Trianon dealing with the border with Hungary and its subsequent delineation in the field. Last but not least, the thesis captures the settling of Czechoslovakia's international relations with Poland and their common border, with a particular focus on the arbitration settlement on the territory of Orava and Spiš.

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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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Jozef Sábo

The monograph deals with two fundamental aspects concerning evaluation of evidence in the law. In the first part, the monograph addresses the question: „How it is possible to apply law in individual case, if human knowledge about past is objectively limited and flawed?“ (e.g. what is the nature of truth in the law?). The second part of the monograph identifies certain models of reasoning concerning factual questions which occur across different individual legal cases (especially tax cases and criminal cases). In that regard, the monograph draws from Anglo-American legal scholarship and deals with three main concepts concerning evaluation of evidence: argumentation, probability and narratives and their role in evaluation of evidence.

The monograph is the output of the grant project APVV no. 16-0160 which deals with the issue of tax evasion and tax avoidance (especially their motivating factors, emergence, and elimination). The author believes that better understanding of evaluation of evidence may contribute to the improvement in effectiveness of tax administration.

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Adam Giertl - Ľudmila 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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Alena Krunková - Simona Farkašová

Proceedings of the International Scientific Conference on EU Funds Law in Theory and Practice held on October 3, 2019, in Košice.

The conference was attended by representatives from the academic sphere, educators from the Faculty of Law at UPJŠ in Košice, who created the subject and continue to participate in its teaching. The participants included professionals from practice, such as those from the Office of the Deputy Prime Minister of the Slovak Republic for Investments and Informatization, the Office for Public Procurement of the Slovak Republic, the Supreme Audit Office of the Slovak Republic, and the Ministry of Labor, Social Affairs, and Family of the Slovak Republic. Valuable information was also shared at the conference by representatives from the Ministry of Regional Development of the Czech Republic, OECD representatives, and representatives from the European Commission's Representation in Slovakia. The presented contributions reflected current issues in a highly professional manner, identified problematic areas, and outlined suitable solutions for contentious issues.

From the individual presentations of the conference participants, it was possible to compile a work that, while not extensive in scope, is very remarkable in value. It connects theory and practice in an outstanding manner and thus expands knowledge in the still complex issue of the legal regulation of European Union funds.

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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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