Regionalizmus: Stav, východiská, perspektívy

E-book

Ľudmila Pošiváková -  Zuzana Antošová - Milan Kočan (eds.)

Proceedings from the Student Debate held on April 24, 2013, at the Faculty of Law of Pavol Jozef Šafárik University in Košice.

In the current period, the rule of law is widely debated both at the academic and political levels. This debate is not only related to the effort to establish the Rule of Law in states that have transitioned from socialist to democratic systems but also in states experiencing various unrests, whether political or religious.

However, it is not just a debate about certain characteristics of the Rule of Law that are missing in domestic law or at the level of international law, but also a debate about the very definition and meaning of the Rule of Law. The rule of law can be likened to an ideal that almost every state strives to achieve. Even in the case of the establishment of the independent Slovak Republic, the framers decided to include among the introductory provisions, which should form the core of the constitution, that the Slovak Republic is a state governed by the rule of law.

However, to achieve the ideal of the rule of law, it is necessary not only to declare it but also to adopt measures essential for an independent judiciary, democracy, the effective enforcement of human rights, the separation of powers, and many other elements that characterize a state governed by the rule of law.

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E-book

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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E-book

Ľudmila Pošiváková - Adam Giertl

The presented selection of public international law documents aims to map international law from both historical and sectoral perspectives. The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.

The selection is guided by the publication Public International Law – General and Special Part by Prof. Ján Klučko, which is reflected in the division into general and special parts. The general part addresses the historical development of international law but primarily focuses on the protection of individuals and responsibility relationships in international law. The special part then examines the international regulation of various institutions of international law.

We acknowledge that this selection offers room for expansion, but we believe it meets basic requirements and fills a certain gap in the study of international law.

We trust that this collection of public international law materials will be beneficial for students, and not only for them, in the study of public international law and will contribute to raising awareness in this field.

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E-book

Ján Klučka - Ľuboslav Sisák - Laura Gazdagová (eds.)

This publication captures the conference proceedings of the international scientific conference "20 years in the European Union in terms of law and the era of sustainability". The conference took place on 3^rd September 2024 at the Faculty of Law, Pavol Jozef Šafárik University in Košice, in hybrid form.

The first part of the conference proceedings includes contributions concerning EU law in proceedings before the Constitutional Court of the Slovak Republic with focus to current issues and challenges after 20 years of membership of the Slovak Republic in the EU, European law from the perspective of international constitutionalism in a green coat, the impact of the entry of the Baltic states into the European Union on the question of the nationality of natural persons, the single digital market in the context of the Slovak Republic, the impact of European Union law in the field of personal data protection on the territory of the Slovak Republic, the principle of environmental protection in economic competition and international jurisdiction for private law claims for compensation for damage caused to the environment.

The second part of the conference proceedings includes contributions concerning the process of enshrining human right to environment in international law and European law, the development of biodiversity protection in the EU, NATO´s role in climate change response to meet the sustainability and suing tort damages from the Dieselgate emissions scandal.

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E-book

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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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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Daniela Lamačková-Renáta Orosová- Beáta Sakalová- Diana Repiščáková

Methodological guide for teachers for classroom lessons and civics Teaching law experientially? Is it even possible? The answers to these questions are provided by a methodological guide that uniquely links experiential learning methods with legal content. This methodological guide is a set of techniques based on the use of interactive and participatory learning methods, focusing on selected human rights and value-oriented topics, which also have the potential to develop other key competences of students, such as their communication skills, their ability to learn and educate independently, their ability to think critically, their ability to work with and analyse texts, their ability to discuss and express their opinions, and their ability to listen to each other. The methodological guide consists of a set of training activities - techniques, while each technique contains a precise description of the procedure for conducting a specific activity, the expected duration of the activity, aids, discussion topics and also a short pedagogical and legal commentary, precisely "tailored" to the specific legal topic. The legal topics are chosen to be generally applicable to both classroom and civics lessons, to raise questions about the functioning of rules and the need to respect them, mutual respect and tolerance, and to encourage reflection on the limits of individual rights and on responsibility in exercising one's rights. The techniques use training methods such as group work, brainstorming, role-playing, dealing with model situations, as well as a simulated court process. The methodological guide is intended for classroom teachers in the implementation of classroom lessons, and also for the purposes of the subject of civics, as well as for students of pedagogy at the Pavol Jozef Šafárik University in Košice.

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E-book

Jana Žuľová (ed.)

Collection of Scientific Works

Article 35 of the Constitution of the Slovak Republic guarantees everyone the right to freely choose their profession and receive training for it, as well as the right to engage in entrepreneurial or other gainful activity. Everyone has the right to freely decide whether to secure their livelihood through self-employment—with all the associated consequences and risks—or through employment within labor-law relationships by performing dependent work.

The framework and rules for exercising these rights are primarily regulated by labor, commercial, and tax legislation, each with its own set of rights and obligations applicable specifically to entrepreneurs and employees. Constant competitive pressure, along with the effects of economic crises, pushes employers to seek ways to extract the most from workers while optimizing for the lowest possible insurance, administrative, and tax costs. As a result, employment contracts are being terminated, and under the pressure of losing their income, individuals are "voluntarily" shifting to commercial-law relationships.

This situation, along with other distortions in the labor market, confronts those entitled to work with unfair practices by employers, thereby undermining their ability to freely exercise this fundamental right.

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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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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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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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Lukáš Michaľov - Katarína Koromházová (eds.)

The Collection of scientific contributions "Privatization of public law versus publicity of private law" is an output of the International scientific conference of Phd. students and scientific researchers organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University.

The collection contains contributions focused on the issues of the intersection of private and public law, specifically on the privatization of public law and publicity of private law. This is a highly important topic, because the elements of privatization can be found across the entire public law, not only in the field of criminal law, but also in other legal branches of public law.Recently, there have been significant elements of publicity of private law, especially commercial or civil law. Therefore, we consider the topic of the conference and the title of the collection to be appropriately chosen and up to date without any significant limits in scientific research. The participants of theInternational scientific conference in their contributions also focused on de lege ferenda considerations and offer a new perspective on the formation of public or private law.

The aim of the published Collection of scientific contributions isto continue in improving and developing new knowledge of the public law in the field of its privatization and private law in the field of its publicity.

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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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Monika Minčičová - Marcel Dolobáč - Jana Žuľová

The presented proceedings of papers is the result of the international scientific conference "Employee in the digital environment", which was organized as part of the research project VEGA 1/0790/20 Employee protection in the context of the Industrial Revolution 5.0 - starting points, opportunities and risks. The online scientific conference took place on the 5th of November 2021 under the auspices of the Department of Labour Law and Social Security Law, Faculty of Law, P. J. Šafárik University in Košice. The proceedings includes a variety of scientific papers focused on the study of current issues caused by the digital transformation of society.Authors respond to partial legal problems of labour law and social security law at the theoretical-legal and application level and reflect on the consequences of ongoing phenomena for the labour market and labour law legislation.

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E-book

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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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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E-book

Ľudmila Pošiváková -  Zuzana Antošová - Milan Kočan (eds.)

Proceedings from the Student Debate held on April 24, 2013, at the Faculty of Law of Pavol Jozef Šafárik University in Košice.

In the current period, the rule of law is widely debated both at the academic and political levels. This debate is not only related to the effort to establish the Rule of Law in states that have transitioned from socialist to democratic systems but also in states experiencing various unrests, whether political or religious.

However, it is not just a debate about certain characteristics of the Rule of Law that are missing in domestic law or at the level of international law, but also a debate about the very definition and meaning of the Rule of Law. The rule of law can be likened to an ideal that almost every state strives to achieve. Even in the case of the establishment of the independent Slovak Republic, the framers decided to include among the introductory provisions, which should form the core of the constitution, that the Slovak Republic is a state governed by the rule of law.

However, to achieve the ideal of the rule of law, it is necessary not only to declare it but also to adopt measures essential for an independent judiciary, democracy, the effective enforcement of human rights, the separation of powers, and many other elements that characterize a state governed by the rule of law.

Download the e-book for free (pdf)

E-book

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.

Download the e-book for free  (pdf)

E-book

Ľudmila Pošiváková - Adam Giertl

The presented selection of public international law documents aims to map international law from both historical and sectoral perspectives. The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.

The selection is guided by the publication Public International Law – General and Special Part by Prof. Ján Klučko, which is reflected in the division into general and special parts. The general part addresses the historical development of international law but primarily focuses on the protection of individuals and responsibility relationships in international law. The special part then examines the international regulation of various institutions of international law.

We acknowledge that this selection offers room for expansion, but we believe it meets basic requirements and fills a certain gap in the study of international law.

We trust that this collection of public international law materials will be beneficial for students, and not only for them, in the study of public international law and will contribute to raising awareness in this field.

Download the e-book for free (pdf)

E-book

Ján Klučka - Ľuboslav Sisák - Laura Gazdagová (eds.)

This publication captures the conference proceedings of the international scientific conference "20 years in the European Union in terms of law and the era of sustainability". The conference took place on 3^rd September 2024 at the Faculty of Law, Pavol Jozef Šafárik University in Košice, in hybrid form.

The first part of the conference proceedings includes contributions concerning EU law in proceedings before the Constitutional Court of the Slovak Republic with focus to current issues and challenges after 20 years of membership of the Slovak Republic in the EU, European law from the perspective of international constitutionalism in a green coat, the impact of the entry of the Baltic states into the European Union on the question of the nationality of natural persons, the single digital market in the context of the Slovak Republic, the impact of European Union law in the field of personal data protection on the territory of the Slovak Republic, the principle of environmental protection in economic competition and international jurisdiction for private law claims for compensation for damage caused to the environment.

The second part of the conference proceedings includes contributions concerning the process of enshrining human right to environment in international law and European law, the development of biodiversity protection in the EU, NATO´s role in climate change response to meet the sustainability and suing tort damages from the Dieselgate emissions scandal.

Download the e-book for free (pdf)

E-book

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.

Download the e-book for free  (pdf)