Kúpna zmluva – história a súčasnosť II.

E-publication

Karin Cakoci-Ladislav Hrabčák

The proceedings of student papers from the V. Annual Student Symposium represent a collection of analytical and comparative studies in the fields of tax policy, public finance, and financial law, reflecting the current challenges of the Slovak and European economies. The authors (students) focus on a wide range of topics – from considerations regarding the reintroduction of inheritance tax in Slovakia, through issues of tax evasion and abuse of law in taxation, to measures aimed at public finance consolidation. The authors (students) in their contributions also analyse practical aspects of tax administration, such as tax enforcement proceedings, case law concerning the burden of proof, and the financing of civic associations through tax assignation mechanisms. Particular attention is paid to modern challenges of tax policy, including the taxation of digital giants, financial transaction tax, and the regulation of crypto-asset service provision in the V4 countries. The proceedings also highlight the connection between tax instruments, the financing of cultural institutions, and the broader social context of public expenditures. The publication thus offers a comprehensive overview of current trends and perspectives in the field of taxation and public finance within the conditions of the Slovak Republic and the European Union.
Download the e-book for free

E-book

Monika Minčičová - Marcel Dolobáč - Jana Žuľová (eds.)

Peer-reviewed proceedings of the scientific conference

Health determines an individual's life in all activities and interests, including the possibility and ability to work. Work and health are in the mutual interaction. Work leads to social inclusion, financial self-sufficiency, finding confirmation of one's own usefulness or achieving personal ambitions. Work can have therapeutic effects, but at the same time it can have an adverse effect on health.

Overlapping factors of work environment, alone or in combination with non-work influences, can lead to illnesses that temporarily or permanently exclude an employee from his or her profession. For these reasons, health enjoys fundamental legal protection as one of the most important values, not only in labour relations.

Download e-book for free (pdf)

E-book

Alexander Bröstl - Marta Breichová Lapčáková - Martin Štrkolec (eds.)

Collection of scientific papers by doctoral students.

Thematically, the contributions are diverse: they feature fundamental principles in public law (basic principles of criminal proceedings, the principle of contradiction, basic principles of constitutional court proceedings, basic principles in private law and procedural law (superficies solo cedit), the principle of civil court proceedings in deciding labor disputes, equality of participants and the duty to instruct, objection of bias in light of the right to an impartial court, the principle of speed and the principle of economy in the decision-making activities of general courts, basic principles in legal theory and international law (general legal principles recognized by civilized nations), coexistence of the principle of equality and the principle of non-discrimination in the legal order of the European Union, argumentation through the principle of rule of law in the decision-making activities of courts, the impact of fundamental principles on the interpretation of legal norms.

It is important that the authors, i.e., doctoral students from law faculties in the Czech Republic and the Slovak Republic, almost unanimously examine these principles in the process of application (interpretation) of law, from the perspective of how legal (primarily judicial) practice deals with them. This should be fundamentally welcomed and appreciated.

Download the e-book for free (pdf)

E-book

Ladislav Orosz    Ignác Brosch  (eds.)

Scientific proceedings from the traditional international scientific conference organized by the Constitutional Court of the Slovak Republic and the Faculty of Law of the Pavol Jozef Šafárik University in Košice, titled “The Relationship Between Domestic Law and European Union Law – 14th Constitutional Days,” consists of papers by renowned representatives of domestic and foreign constitutional doctrine, as well as authors who currently serve as judges of constitutional courts and the Court of Justice of the European Union, or as their advisors. From a substantive perspective, the contributions included in the collection address the challenges arising from current developments in the case law of the Court of Justice of the European Union and the case law of the Constitutional Court of the Slovak Republic and certain other foreign constitutional courts regarding the relationship between national legal systems and European Union law. 

Download e-book for free (pdf)