Ochrana kultúrnych hodnôt prostriedkami medzinárodného a regionálneho práva

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.

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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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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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Laura Gazdagová-Bartolomej Mižák-Vladyslava Kryvoshei
Technological development is increasingly reshaping the environment in which international law operates. Rapid digitalization, global interconnectedness, and the emergence of new technologies raise questions that traditional legal norms are not always prepared to address. New forms of cross-border interactions, security challenges, and ethical dilemmas influence the functioning of states, international organizations, and other actors. Against this backdrop, discussions are evolving on how international law can maintain its relevance in an era of rapid innovation and how it may adapt to a dynamic technological landscape.
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