Medzinárodné daňové úniky a metódy ich predchádzania

E-book

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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Milena Barinková (ed.)

Proceedings from the IV Annual Student Symposium on Labor Law held on April 5–6, 2019, in Danišovce

The term "Industrial Revolution 4.0" is currently widely used, yet remains mysterious and its content unfamiliar to many. While we do not claim omniscience, through the educational process at the Faculty of Law of Pavol Jozef Šafárik University in Košice and the scientific research of the Department of Labor Law and Social Security Law, we have delved into examining the accompanying features and anticipated phenomena of this modern industrial revolution.

It can be stated with great certainty that this revolution already affects—and will continue to affect—production processes, including radical changes in their structure, the emergence of groundbreaking technological and communication tools, and, undoubtedly, labor relations. The rise of new forms and methods of work based on automation and digitalization, applied within new models of labor relations, is beginning to threaten jobs in certain sectors of the economy. There is an increasing demand for specialized qualifications and skills, particularly in information technology, with an emphasis on process digitalization, data processing, and the creation of communication networks connecting objects and people. This intelligent industry inevitably disqualifies many existing jobs from their current structures, leading to job losses for numerous employees. Analysts openly predict that by 2030, robots will replace up to 20 million industrial jobs worldwide.

The vision of which occupations or working conditions will be impacted is becoming increasingly concrete. Radical changes will require radical solutions as well as previously unknown movements and new elements or measures in the labor market.

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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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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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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

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

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Dominika Becková (ed.)

This Liber Amicorum presents a collection of contributions in Honour of Professor Ján Klučka. This Liber Amicorum was written by his colleagues from universities, collaborators from the judiciary, former colleagues from the Constitutional Court of the Slovak republic and the Court of Justice of the European Union, current colleagues from the Faculty of Law and his former PhD. students. Their contributions elaborate the knowledge their gained from the work they conducted together with Professor Ján Klučka and are interspersed with references to memories associated with Professor Ján Klučka.

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Radomír Jakab - Peter Molitoris

Predkladaná učebnica má slúžiť ako učebná pomôcka v pedagogickom procese v rámci študijných predmetov zameraných na správne právo procesné. Z hľadiska štruktúry a obsahových náležitostí reflektuje požiadavky, ktoré sú požadované pre účely postupových skúšok a štátnej skúšky na Právnickej fakulte a Fakulte verejnej správy Univerzity Pavla Jozefa Šafárika v Košiciach. Rovnako, je využiteľným zdrojom informácií aj pre potreby štúdia na iných právnických fakultách v rámci Slovenskej republiky. V neposlednom rade, môže byť vhodnou pomôckou i pre aplikačnú prax, a to tak na orgánoch verejnej správy, na súdoch, ako aj pre advokátov prichádzajúcich do styku so správnym konaním.

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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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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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Jozef Čorba(ed.)

Collection of Contributions from the Conference

On June 11–12, 2015, the Department of Commercial Law and Economic Law at the Faculty of Law, P. J. Šafárik University in Košice, organized the 13th meeting of the departments of commercial law from the law faculties of Czech and Slovak universities. This event further demonstrates that the idea of an annual gathering of representatives from these departments, initiated by Professor Bejček of the Faculty of Law at Masaryk University in Brno, has taken root and is likely to continue. Not only to preserve the tradition but primarily for the benefit of such meetings and the interest of participants to meet regularly.

A traditional part of these meetings, besides the exchange of knowledge and information about the teaching process and experience sharing, is a scientific conference focused on current issues in commercial law. This year’s conference was held under the title Slovak and Czech Commercial Law in 2015 – Selected Problems. A total of 17 contributions from various departments were included in the conference proceedings, divided into three thematic areas. The first group of contributions addresses selected issues related to the legal regulation of commercial companies and its practical implementation. The second group focuses on arbitration and insolvency law.

The third group includes contributions on the interpretation of the amended regulation of interest on late payments in commercial obligations, problems related to the application of this regulation, and issues concerning the interpretation of legal acts contained in the new Czech Civil Code. An additional part features an informational contribution on the development of Slovenian commercial law and its current form.

Ján Husár, Kristián Csach

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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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Vladimír Babčák - Adrián Popovič - Jozef Sábo (eds.)

Within the project APVV-16-0160 "Tax evasion and tax avoidance (motivation factors , formation and elimination)" was organized conference called III. SLOVAK-CZECH DAYS OF TAX LAW " Positive and Negative Stimulation of the State in the Area of Taxation ". From this conference was prepared the eponymous output in the form of reviewed proceedings of scientific works.

In this publication is published the contributions from several prominent personalities of tax law science in Slovakia and the Czech Republic. lndividual contributions map tax legislation and also changes due to the development of tax legislation , especially under the influence of European Union law. Th ese changes are approached in the context of their specific economic impacts and their impact on status and legal relations in the business and social field . The main topics elaborated in the individual contributions are in particular: EU activities in relation to tax fraud and tax evasion, the impact of tax construction on the act of the addressees of tax law and tax policy of the state and its economic impacts.

The publication presents one of the most actual topics in the current legal and economic environment.

Prof. h.c. prof. JUDr. Vladimír Babčák, CSc.

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Tibor Seman - Radomír Jakab - Jozef Tekeli

The presented textbook on the general part of substantive administrative law offers a comprehensive collection of knowledge, principles, doctrines, institutions, and legal norms that form the foundation for the existence and functioning of public administration. It serves as a prerequisite for mastering the special part of substantive administrative law and administrative procedural law. This updated version of the first edition of the textbook reflects the current development of public administration, the state of administrative law, and educational needs. The textbook introduces key institutions of the general part of administrative law, which are essential for understanding how public administration operates in Slovakia. It includes the characteristics and internal structure of administrative law, its sources, and its relationships with other branches of law. Covered topics include subjects of administrative law, the organization of public administration, methods and forms of its activities, guarantees of legality in public administration, administrative liability, civil service, and work performed in the public interest. It will be useful not only to students but also to anyone interested in the theory and practice of such a dynamic branch of law as administrative law undoubtedly is.

E-journal

Michal Jesenko (editor) - Eva Mihalíková - Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

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Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

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Marcel Dolobáč - Ľuboš Dobrovič (eds.)

Reviewed Proceedings of Contributions from a Scientific Conference

This reviewed collection of contributions from the scientific e-conference Legal Language in Application Practice, held from December 3 to 21, 2018, presents various academic contributions.

Legal language, as expressed in legal norms, is specific and should ideally be unambiguous, concise, and resistant to multiple interpretations. Is this an ideal world that does not exist but is worth striving for? Interpretative challenges and ambiguities in legal language and terminology (especially in the Labour Code) led the Department of Labour Law and Social Security Law at UPJŠ in Košice to undertake the VEGA grant project No. 1/0526/17 titled Linguistic and Sanction Mechanisms in the Creation and Operation of Labour Law Norms.

As part of this grant project, the department organized an e-conference open not only to labor law specialists but also to experts from other legal fields. Unsurprisingly, interpretative issues extend beyond labor law. The contributions in this collection are thus somewhat interdisciplinary, though with a focus on labor law. We hope this collection serves as an introduction to broader research and deeper study of legal language by experts beyond legal theory. Additionally, we trust these contributions will inspire you, the readers.

Authors

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