Základné zásady v rozhodovacej činnosti súdnej moci

E-book

Karin Cakoci et al.

The authors in the monograph focused on describing the genesis and current state of the legal regulation of consumption taxes in the Slovak Republic in interaction with the harmonization process, as well as identifying the mutual dependence of the legal regulation and revenues from consumption taxation on the effect on the state budget of the Slovak Republic.

Given the importance and justification of the researched issue, particularly in relation to the future functioning of the European Union, as well as the impact on the performance of the economies of individual member states, with an emphasis on the development and quality functioning of the single internal market, the authors, through the publication of the monograph, attempt to provoke a broader professional discussion about their own summarized presented results, which were obtained during the entire period of solving the scientific project, concerning current trends as well as perspectives in the field of EU tax policy and its influence on domestic tax legislation in the Slovak Republic in the area of consumption taxes in interaction with budgetary impacts.

The overall goal of the monograph is to present existing and own acquired knowledge related to the issue of consumption taxes in Slovakia, with an emphasis on the development of EU initiatives in this area, as well as a critical evaluation of their impact on the state budget of the Slovak Republic, and presenting possible future developments.

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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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E-book

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.

Download the e-book for free (pdf)

E-book

Erik Štenpien  - Lucia Pištejová - Ivan Svatuška

The presented publication is the proceedings of the international conference held on 29.-30. September 2022 in Košice as an output of the grant project APVV-19-0419.

The ambition of the project is to try to reconcile legal and general historians from Slovakia and Hungary in the difficult topic of looking at the Treaty of Trianon from 1920. The conference, held on 29.-30. September 2022 was the third in a series of conferences that for the purpose of assisting in the achievement of said goal. It was attended by legal historians and positive lawyers from several Central European countries. So let the collection serve as another step towards understanding between nations.

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E-book

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.

Download the e-book for free (pdf)

E-book

Žofia Mrázová(ed.)

Proceedings from the VI. Student Symposium on Commercial Law Held on November 28, 2018, at the Faculty of Law, Pavol Jozef Šafárik University in Košice

The Department of Commercial and Economic Law at the Faculty of Law, Pavol Jozef Šafárik University in Košice, organized the sixth annual Student Symposium on Commercial Law on November 28, 2018. The event was part of the research project VEGA 1/0917/16 titled "Atypical and De Facto Relationships in Commercial Law." The symposium aims to provide a platform for discussion among students with the guidance of mentors from the department, including professors, researchers, and doctoral candidates.

This year’s symposium focused on protection against anti-competitive practices. Unchecked anti-competitive behavior could grant economic advantages to violators at the expense of other competitors and threaten the free-market system. Students explored various challenges related to competition law, analyzing Slovak and European legal frameworks as well as court rulings and decisions by other authorities. Through their research, students honed their analytical thinking, argumentation skills, and critical reasoning. The discussions generated new perspectives and encouraged active engagement among participants.

This proceedings volume presents the outcomes of students' work from this event.

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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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Lucia Bakošová (ed.)

Proceedings from the XVII Annual Student Symposium on International and European Law held on October 27, 2023.

The presented proceedings from the student symposium are part of a long-standing tradition of student symposia organized by the Institute of International Law and European Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice. This seventeenth edition of the symposium, entitled "The Environmental Dimension of International Territorial Regimes," took place on October 27, 2023.

The symposium was thematically dedicated to the current and dynamically developing issue of the environmental dimension of international territorial regimes.

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Jana Žuľová

Proceedings of the Second Annual Student Symposium on Labor Law held on May 12–13, 2017 in Danišovce

The presented proceedings are the result of scientific works by students of the Faculty of Law at Pavol Jozef Šafárik University in Košice and are systematically divided into two parts.

The first part presents interdisciplinary intersections of linguistics and labor law in its creation, interpretation, and application. The second part addresses the issue of targeting the addressees of labor law norms through various sanction mechanisms. The proceedings include a questionnaire compiled by the researchers of a grant project, aimed at determining whether and in which aspects the Labor Code diverges from its addressees in terms of linguistic and stylistic processing. Indeed, there is no other legal norm that is closer to the participants of labor relations, and whose understanding at the highest possible level is justified by its everyday use.

The presented proceedings thus serve as a means of expanding the horizons of our students beyond their regular studies and as a tool for popularizing scientific research. In case of interest, the completed questionnaire can be sent to: jana.zulova (@) upjs.sk.

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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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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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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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Milena Barinková (ed.)

The researchers of the grant task ‘Creation and implementation of labour law with regard to regional aspects of the labour market’ deal in their work with the analysis of employers' attempts for legislative changes in the level of social rights of employees justified by regional differences, the analysis of possible impacts in their implementation, as well as the assessment of their compliance with the protective function of Slovak labour law and the value character of fundamental human rights inherent in the European and legal culture.

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Adam Giertl (ed.)

Proceedings of the Student Symposium on International Law and European Law held on April 28, 2017, at the Faculty of Law of Pavol Jozef Šafárik University in Košice

The Student Symposium is regularly organized by the Institute of International Law and European Law, and in 2017, it marked the jubilee tenth edition of the symposium, which over time expanded its focus to include European law.

The tradition of holding student symposia is also associated with the good practice of preparing proceedings from each event. Understandably, the tenth edition is no exception, and thus, the tenth edition of the symposium proceedings is now available to readers. In previous years, the symposium has always focused on specific areas of international and European law. Thus, the subjects of study for symposium participants have included migration issues (2016), the protection of cultural values (2015), and the challenges of cyberspace (2013).

This year, given that it is the jubilee tenth edition, the symposium organizers have chosen to approach the symposium's focus thematically and recall some significant milestones in the development of international law that occurred in years ending with the number seven.

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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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bolya Katalin Koncz

The exploration of the interplay between innovation and society elucidates fundamental connections between human advancement and societal transformation. Technological development and its dissemination profoundly influence both the economy and social structures, often restructuring them while presenting new challenges and opportunities. This monograph delves into the theme of "Innovation and Society", focusing specifically on how technological advancements impact various facets of society ‒ from the realm of work to social policies and the evolution of gender roles. These areas are approached through a novel lens, examining them from the perspective of legislative reforms enacted and endorsed by the state. The monograph examines the characteristics and legal framework of 20th-century Hungarian society using diverse laws, regulations, and statistical data. Through analyses and documented evidence, it offers a comprehensive understanding of societal structure and operations, encompassing aspects such as the labor market, female employment, the status of industry and commerce, and shifts in legal frameworks. Detailed statistical insights into population dynamics, labor market trends, and economic sectors further deepen our comprehension of social processes. The documents scrutinize the employment distribution and conditions across different sectors, including food processing and milling, while also providing specific details on the roles, distribution, and wages of women in the workforce, with particular emphasis on occupations where women are prominently engaged. The analysis of legislative provisions delineates the historical backdrop and measures enacted for fostering social and economic transformations, covering issues such as patent legislation, guardianship laws, and family law. This compilation offers an exhaustive overview of 20th-century Hungarian society and its legal underpinnings, enriching scholarly inquiries into historical and sociological dimensions within this domain.

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E-book

Karin Cakoci et al.

The authors in the monograph focused on describing the genesis and current state of the legal regulation of consumption taxes in the Slovak Republic in interaction with the harmonization process, as well as identifying the mutual dependence of the legal regulation and revenues from consumption taxation on the effect on the state budget of the Slovak Republic.

Given the importance and justification of the researched issue, particularly in relation to the future functioning of the European Union, as well as the impact on the performance of the economies of individual member states, with an emphasis on the development and quality functioning of the single internal market, the authors, through the publication of the monograph, attempt to provoke a broader professional discussion about their own summarized presented results, which were obtained during the entire period of solving the scientific project, concerning current trends as well as perspectives in the field of EU tax policy and its influence on domestic tax legislation in the Slovak Republic in the area of consumption taxes in interaction with budgetary impacts.

The overall goal of the monograph is to present existing and own acquired knowledge related to the issue of consumption taxes in Slovakia, with an emphasis on the development of EU initiatives in this area, as well as a critical evaluation of their impact on the state budget of the Slovak Republic, and presenting possible future developments.

Download the e-book for free  (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

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.

Download the e-book for free (pdf)

E-book

Erik Štenpien  - Lucia Pištejová - Ivan Svatuška

The presented publication is the proceedings of the international conference held on 29.-30. September 2022 in Košice as an output of the grant project APVV-19-0419.

The ambition of the project is to try to reconcile legal and general historians from Slovakia and Hungary in the difficult topic of looking at the Treaty of Trianon from 1920. The conference, held on 29.-30. September 2022 was the third in a series of conferences that for the purpose of assisting in the achievement of said goal. It was attended by legal historians and positive lawyers from several Central European countries. So let the collection serve as another step towards understanding between nations.

Download e-book for free (pdf)

E-book

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.

Download the e-book for free (pdf)