Právne postavenie spoločníka v obchodnej spoločnosti

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Adrián Popovič - Jozef Sábo - Anna Vartašová (eds.)

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA no. 1/0485/21: „Simultaneity and possibilities of reforming the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which are 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 financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

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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Dominik Šoltys

The scientific monograph The H(andb)ook of Legal Feminism: The Concept, Nature, Features, Development and Forms of Legal Feminism presents for the first time the issue of legal feminism in Slovak jurisprudence in such a comprehensive way. Author analyzes legal feminism as a distinctive movement of legal philosophy and legal theory. He places legal feminism in the broader framework of general feminism.

The internal ideological and developmental diversity of legal feminism brings the author´s examinations before the effort to systematize according to ideological and theoretical similarities or differences with emphasize to the development of feminism in different waves. In this regarding, author presents various forms of feminism and legal feminism, including their most important representatives. The increased view of the monograph deals with contemporary Anglo-American feminism since the end of the 1960s till the present, i.e., the period from which legal feminism emerged as a conceptual and critical movement of legal thinking.

Author analyzes the critical view of legal feminism on law and current legal policy. He specifies abstract and basic theoretical features of the feminist jurisprudence. In this regard, the author pays attention to important concepts, categories, ideological assumptions, or methodological and methodological frame of feminist legal science. In addition to providing a comprehensive overview of the development of diverse forms of legal feminism the monograph also focuses on the normative side of feminist theory of law, which challenges the modern jurisprudence in elimination of gender and gender as legally relevant criteria.

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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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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Under the auspices of the Institute of Legal Theory of Gustav Radbruch and the Slovak Section of the International Association for Philosophy of Law and Social Philosophy (IVR), a 3D flash conference was held on May 16, 2019, at the Faculty of Law of UPJŠ in Košice. This event was primarily dedicated to the upcoming 29th World Congress of IVR in Lucerne, Switzerland. In line with the main theme of the congress, the conference focused on "Dignity, Democracy, Diversity." At the time of the conference, it was clear that the number of participants at the world congress would significantly exceed 1,000, with discussions taking place in 151 special workshops and 28 working groups.

During the congress, a round table was also announced featuring Professor Brian Tamanaha, recipient of the IVR award for best book for "Realistic Theory of Law" (Cambridge 2017), a meeting regarding the IVR Encyclopedia, a panel on academic freedom issues, and a gathering of chairs from national sections of IVR.

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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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Adrián Popovič - Jozef Sábo - Anna Vartašová (eds.)

Reviewed proceedings from the IV. annual student symposium

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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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Lukáš Jančát

The Convention on the Protection of Human Rights and Fundamental Freedoms and the case-law of the ECtHR represent a decisive legal instrument for the evolution of the right to a fair trial in the member states of the Council of Europe and the European Union, including the Slovak Republic, which affects the minimum level of procedural guarantees for individuals in judicial and administrative proceedings.

The primary purpose of the textbook is to fill the gap consisting in the absence of a comprehensive study text for undergraduate students at Pavol Jozef Šafarik University in Košice, Faculty of Law for the planned subject Right to a fair trial in administrative issues, and doctoral students at this faculty for the subject Protection of fundamental rights and freedoms in criminal matters according to the case-law of the ECtHR.

However, this textbook is also intended as a supplementary study aid for bachelor students in order to deepen their knowledge of the subject Administrative Law II, the result of which is to acquire knowledge about procedural administrative law in the Slovak Republic, as well as the subject of European Administrative Law, the result of which is the acquisition of knowledge about the influence of Council of Europe law on the national administrative law of the Slovak Republic.

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 Jozef Olej a kol. 

Preložená vysokoškolská učebnica je venovaná problematike trestného práva procesného, ktorú autori v rovnakom zložení spracovali v roku 2006, bezprostredne po účinnosti nového rekodifikovaného Tr. por. – zák. č. 301/2005 Z.z. Obdobie, ktoré uplynulo od účinnosti tejto právnej normy nepochybne prispelo k potvrdeniu či ustáleniu názorov na niektoré nové inštitúty a súčasne si vyžiadalo potrebu reagovať na početné novelizácie tohto zákona.

Štruktúra predloženej publikácie, členenie do jednotlivých kapitol, v podstate korešponduje s úpravou jednotlivých inštitútov obsiahnutých v Tr. poriadku, a to od úpravy základných pojmov, prameňov, zásad trestného konania, cez postavenie jednotlivých subjektov trestného konania, procesné úkony, inštitúty zaisťovacej povahy a dôkaznej povahy, jednotlivé štádia trestného konania až po úpravu právneho styku s cudzinou, resp. trov trestného konania. Ako už bolo uvedené, autori reagujú na pomerne časté a v mnohých prípadoch aj výrazné zmeny úpravy rekodofikovaného Tr. poriadku, vrátane súvisiacich právnych predpisov, prezentujú svoje názory i názory mnohých iných odborníkov na spracovanú problematiku a tieto konfrontujú s poznatkami z praxe, vrátane uvádzania aktuálnej iudikatúry.

Ambíciou autorov tak bolo a naďalej zostáva, ponúknuť predovšetkým študentom právnických fakúlt základnú učebnú pomôcku pre štúdium trestného práva procesného.

Autori

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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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Valéria Miháliková (ed.)

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Dominika Kováčová- Lucia Pištejová- Ivan Vaňa

The present monograph deals with the post-war settlement of relations and peace negotiations related to the settlement of the borders of the newly established Czechoslovak Republic. The work discusses in detail the negotiation processes related to the preparation and signing of the Versailles and Saint-Germain Peace Treaties. Similarly, it then discusses in detail the peripeties related to the drafting of the Treaty of Trianon dealing with the border with Hungary and its subsequent delineation in the field. Last but not least, the thesis captures the settling of Czechoslovakia's international relations with Poland and their common border, with a particular focus on the arbitration settlement on the territory of Orava and Spiš.

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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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Dominika Zavadová(ed.)

Proceedings from the 3rd Student Symposium on Commercial Law

In November 2015, the third annual Student Symposium on Commercial Law took place at the university facility in Danišovce.

After two years of symposia focused on company law, the main topic of the third edition was the general part of commercial obligations law. This year as well, the goal of the student symposium remained to provide more space for students to formulate their own perspectives on current legal issues and to present the results of their own work.

The overarching topic made it possible to assign several current issues, allowing students to tackle problems they are likely to encounter in their future practice. The selected topics are not among those unanimously accepted by legal doctrine or established case law. On the contrary, the topics were deliberately chosen for the lack of sufficient domestic literary sources. As a result, processing the individual topics required more than just standard textbook or commentary knowledge.

The participating members of the department, both teachers and doctoral candidates, acted this year primarily as contact persons, rather than as consultants or supervisors of the students’ work. The primary purpose of the symposium at the faculty is to enable students interested in commercial law to develop their analytical and argumentative skills, as well as to express their personalities. We aim for students to develop not only professional knowledge but also personal skills-so-called soft skills-the art of presenting their own opinions and arguing persuasively.

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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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Žofia Mrázová - Ján Husár - Jaroslav Dolný a kol.

The publication "Volené orgány kapitálových spoločností. Vybrané otázky" focuses on the assessment of legal aspects of the performance of corporate boards members and on solving application problems regarding relations arising between members of the board of directors and supervisory board and the company itself.

The first part of the publication deals with the basic conceptual preconditions to become members of elected corporate boards, including conditions for their appointment and removal. Among the issues addressed is also the required standard of performance of corporate boards members in relation to the concept of professional care and duty of loyalty. Remuneration of elected board members as well as the possibility of opposing the contract for performance are also analysed.

The application problems partly extend to bankruptcy law when examining the obligations of board of directors after the bankruptcy of a company, specifically in matters of the emergence of special liability of the board of directors as well as their performance even after the bankruptcy.

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