Iniciatívy EÚ pri predchádzaní daňovým únikom a daňovým podvodom a ich implementácia do vnútroštátneho právneho poriadku

E-book

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 viewIn 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

Download the e-book for free (pdf)

Quantity

978-80-8152-633-6

Data sheet

Method of publication:
E-book (pdf)
Authors:
Adrián Popovič - František Bonk - Ivana Štieberová - Gabika Szabariová - Matúš Béreš
Executive Editor:
Vladimír Babčák
Document type:
Monograph
Year of publication:
2018
Edition:
1st edition
Publication language:
Slovak
Faculty:
Faculty of Law
Note:
Táto monografia vznikla ako výstup z riešenia grantovej úlohy projektu VVGS-2016-284 s názvom: „Iniciatívy EÚ pri predchádzaní daňovým únikom a ich implementácia do vnútroštátneho právneho poriadku“.
- Free for download

16 other products in the same category:

Municipálne zákonodarstvo Uhorska ako predobraz potrianonských zmien verejnej správy na Above a v Turni

Municipálne zákonodarstvo Uhorska ako predobraz...

E-book

E-book

Erik Štenpien

The presented monograph is dedicated to the reforms of local administration in the middle of the 19th century, which led to the introduction of municipalism - the nationalization of local administration. The work is primarily devoted to the analysis of the differences between legal articles 42/1870 and 21/1884, the second of which has so far been considered by Slovak legal historians as an amendment. I will explain the differences in the text of both standards, as well as by pointing out the practice of applying both standards in local practice in Abov and Turňa, the legal article 21/1884 is applicable, it is recoded and after the thresholds of the Czechoslovakia it was received as an obligation of the local sparva in Slovakia and is valid even in the time of Conclusion The Trianon peace treaty.

Download the e-book for free (pdf)

Medzinárodné a európske právo v kinematografii II.

Medzinárodné a európske právo v kinematografii II.

E-book

E-book

Dominika Becková (ed.)

Proceedings of Contributions from the XIII. Year of the Student Symposium on International and European Law held on March 6, 2020, at the Faculty of Law of UPJŠ in Košice

The Student Symposium on International and European Law has its traditional place in the calendar of events at the Faculty of Law of Pavol Jozef Šafárik University in Košice. In the academic year 2019/2020, the Institute of International Law and European Law decided to continue this tradition and offer students an opportunity to present their professional opinions on selected topics and problematic issues of international and European law.

The XIII. edition of the student symposium continued from its previous year and once again focused students' attention on the institutions of international and European law depicted in films. The films processed by the participants of the symposium offer a wide range of institutions of international and European law.

In their contributions, participants addressed issues related to diplomatic law, terrorism, armed conflicts, the use of robots, environmental protection, and questions regarding the legal regime of outer space.

Download the e-book for free  (pdf)

Evaluation of Evidence in the Tax Law

Evaluation of Evidence in the Tax Law

E-book

E-book

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.

Download the e-book for free  (pdf)

Košické dni súkromného práva IV. Pocta profesorovi Vojčíkovi.

Košické dni súkromného práva IV. Pocta...

E-book

E-book

Peter Molnár - Viktória Koľveková - Miroslava Kušníriková - Renáta Romanová - Lukáš Macko (eds.)

Recenzovaný zborník vedeckých prác z medzinárodnej vedeckej konferencie Košické dni súkromného práva IV., ktorá sa konala v dňoch 15. až 17. júna 2022, je čiastkovým výstupom riešenia grantovej úlohy projektu schváleného Vedeckou grantovou agentúrou Ministerstva školstva, vedy, výskumu a športu Slovenskej republiky a Slovenskej akadémie vied pod registračným číslom 1/0765/20 s názvom „Ochrana ľudských hodnôt v súkromnom práve v kontexte moderných trendov a prebiehajúcej rekodifikácie súkromného práva“.

Predkladaný zborník vedeckých prác je výstupom zo 4. ročníka medzinárodnej vedeckej konferencie Košické dni súkromného práva IV. organizovanej Katedrou občianskeho práva, Právnickej fakulty UPJŠ v Košiciach. Publikačné výstupy autorov sú tematicky orientované najmä na výskumný projekt VEGA č. 1/0765/20 "Ochrana ľudských hodnôt v súkromnom práve v kontexte moderných trendov a prebiehajúcej rekodifikácie súkromného práva" riešený organizátormi konferencie. Jednotlivé príspevky sú rozdelené do troch sekcií – občianske právo hmotné, civilné právo procesné, právo duševného vlastníctva. Rozdelenie sekcií reflektuje na jednotlivé výskumné oblasti vymedzené v rámci projektu.

Download the e-book for free (pdf)

Environmentálny rozmer medzinárodných územných režimov

Environmentálny rozmer medzinárodných územných...

E-book

E-book

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.

Download e-book for free (pdf)

Európska prokuratúra v Slovenskej republike

Európska prokuratúra v Slovenskej republike

E-book

E-book

Martina Jánošíková -  Dominika Marčoková Becková (eds.)

The peer-reviewed Proceeding of Scientific Papers is dedicated to the issue of the European Public Prosecutor's Office and is the result of a scientific project APVV-18-0421 European Public Prosecutor's Office in Connections of the Constitutional Order of the Slovak Republic as Strengthening of the European Integration through Law.

In their works, the authors of scientific papers, dealt with the issue of the European Public Prosecutor's Office in the context of European Union law and criminal law, as well as the relation of the European Public Prosecutor's Office with the national prosecutor's office and law enforcement authorities. The scientific works published in the proceeding dealt with the topics of the reasons for the establishment of the European Public Prosecutor's Office, the position of the European Public Prosecutor's Office in the institutional system of the EU and the Slovak Republic, relations of cooperation and coordination between the European Public Prosecutor's Office and the Public Prosecutor's Office of the Slovak Republic, the protection of the constitutionality and legality of the procedures and decisions of the European Public Prosecutor's Office, with special attention to the protection of fundamental rights, as well as the first result and evaluation of the operation of the European Public Prosecutor's Office in the Slovak Republic.

Thanks to the content of scientific papers, the reader can get a more comprehensive idea of this new body of the European Union, which operates in an area traditionally associated with state sovereignty and represents another step forward in the integration processes represented by the European Union.

Download the e-book for free (pdf)

Učíme právo zážitkovo

Učíme právo zážitkovo

E-book

E-book

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.

Download e-book for free (pdf)

10 rokov v EÚ: Vzťahy, otázky, problémy

10 rokov v EÚ: Vzťahy, otázky, problémy

E-book

E-book

Ján Klučka(ed.)

Collection of Papers from the International Scientific Conference Held on May 29–30, 2014 at the Faculty of Law, Pavol Jozef Šafárik University in Košice.

In the first half of this year, a scientific conference entitled “10 Years in the EU: Relations, Questions, Issues” was held in Košice, and the contributions from this event constitute the content of the present collection bearing the same name.

The aim of the organizers—namely, the Slovak Association of European Law, the Representation of the European Commission in the Slovak Republic, and the Institute of European Law together with the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University—was not only (even if loosely) to follow up on the previous 2009 conference “Community Law in Slovakia – Five Years ‘After’”, but, after another five years, to continue its main objective: to provide participants from both the academic and non-academic community with a space for further analysis and exchange of views on legal issues related to the membership of the Slovak Republic in the European Union and various current issues of the Union’s legal order.

From this perspective, a shift in the overall focus of the conference contributions in 2009 and 2014 can be observed. While the contributions from the first conference focused primarily on various aspects of the application of Union law in the Slovak legal system and related application problems, especially before courts and other authorities, the basic orientation of the contributions from the second conference is already different. The present collection also confirms that the contributions focus primarily on current issues of the European legal order and on certain aspects of the Union’s external policy, while the relationship of Union law to the Slovak legal system is no longer given primary attention.

Several contributions focus on areas characterized by a certain overlap or “cohabitation” of Union law with public international law, private international law, or, more broadly, international relations.

Download the e-book for free (pdf)

Algoritmy a inklúzia: Pracovné právo v ére technologickej a spoločenskej transformácie (2025)

Algoritmy a inklúzia: Pracovné právo v ére...

E-book

E-book

Marek Švec, Jana Žuľová

The collection of scientific contributions offers an interdisciplinary analysis of the challenges labour law faces due to digitalization and social change. Its main goal is to highlight potential synergies between the technological management of work processes and the promotion of diversity and inclusion in the workplace, with a focus on legal mechanisms that ensure equal opportunities and protect employees. The collection includes studies on various aspects of labour law protection, such as the prohibition of discrimination, transparency in algorithmic management, protection of individuals with diverse needs, and legislative challenges related to GDPR. It also features contributions to innovative remuneration systems and the protection of socially and health-disadvantaged groups, with special attention to employees of different sexual orientations and pregnant women. A significant portion of the work is dedicated to issues surrounding the use of artificial intelligence and algorithmic management in decision-making within labour relations. This publication serves as an insightful resource for academics, lawyers, students, and practitioners addressing modern employment law challenges, and it encourages further discussion on innovative approaches to contemporary labour law topics.

Download the e-book for free (pdf.)

Mierové rokovania po roku 1918 a ich vplyv na moderné právo

Mierové rokovania po roku 1918 a ich vplyv na...

E-book

E-book

Erik Štenpien - Lucia Pištejová  - Ivan Svatuška (eds.)

Proceedings of the international scientific conference held on April 13-14, 2023, organized by the Department of History of State and Law, Faculty of Law, University of Pavel Jozef Šafárik in Košice.

The presented collection provides a summary of scientific works from the last international conference dealing with the issue of the Trianon Peace Treaty and the negotiations during the peace conference after 1918. The collection contains scientific contributions from members of the research team of the APVV 19-0419 project, as well as other experts from the field of legal history. Through their contributions, they offer an insight into the complex processes of the formation of Europe after the First World War. They approximate the essential and relatively complicated processes of negotiations on important issues of the post-war arrangement and the further direction of individual countries. Contributions of foreign legal historians, which bring an alternative view of the examined issue, are a stimulating contribution to the collection.

The anthology includes scientific studies related to the investigated issue, often with an overlap with the present. The collection also includes scientific contributions with positive legal topics. The collection in the presented form is thus primarily intended for readers from the professional public.

Last but not least, it can interest the lay public interested in the issue of the post-war arrangement and Slovak-Hungarian relations.

Download the e-book for free (pdf)

Umelá inteligencia z pohľadu práva

Umelá inteligencia z pohľadu práva

E-book

E-book

Valéria Ružičková (ed.)

Proceedings of the XIVth Student Symposium on International Law and European Law.

For the XIV Year of Student Symposium on International Law and European Law under the topic „Artificial Intelligence from the Perspective of Law“, students of the Faculty of Law and the Faculty of Science prepared several papers regarding current questions related to the ongoing development of the artificial intelligence. From the legal point of view, the papers regard the importance of the artificial intelligence in human activities in space, its impact on fundamental rights, development of new human rights in relation to its application in healthcare and nursing care as well as personal data protection while making use of the artificial intelligence.

Apart from the papers concerning the artificial intelligence from the legal perspective, two of the papers regard the artificial intelligence from the scientific perspective, explaining the importance of the artificial intelligence in localization in indoor environment as well as its importance in prediction of healthcare costs.

Download the e-book for free (pdf)

Hranice zmluvnej slobody v pracovnom práve

Hranice zmluvnej slobody v pracovnom práve

E-book

E-book

Marcel Dolobáč

The author's ambition is to build on the current and at the same time to stimulate further discussion of the anchoring of labour law in the system of private law sectors and to contribute to the variation of views in relation to freedom of contract and its limits in labour law. The broad contractual freedom of civil law does not apply to the field of labour law, and thus the penetration of standard civil law institutes into labour law relations is not always self-evident.

The above constitutes the main theses of the present monograph. The issue of freedom of contract in labour law can be grasped in several ways. The author has chosen a content structure that is built on three basic pillars. In the first part, the author assesses the position of labour law in the system of law, which is determined primarily by the actual subject of legal regulation - dependent labour and the specific method of legal regulation through cogent and relatively cogent norms. In this context, the author would like to note at the outset that the much-discussed dispositive nature of labour law norms appears to be merely presumptive. Labour law is built on minima and maxima, with relative mandatory norms being the building blocks of fixed boundaries, a fact that distinguishes labour law from other branches of private law. These considerations are followed by the author's view of autonomy of will in labour law. The limits of contractual freedom (not only) in the theoretical sense form the second pillar of the author's ideas.

Finally, the third part of the thesis is to be the one that translates the theoretical-legal considerations of the interconnection of civil law and labour law into the interpretation of selected civil law institutes and the possibility of their application and implementation in labour law relations.

Download he e-book for free (pdf)

Technologický vývoj a jeho vplyv na medzinárodné právo

Technologický vývoj a jeho vplyv na...

E-book

E-publication
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.
Download the e-book for free

Kúpna zmluva – história a súčasnosť I.

Kúpna zmluva – história a súčasnosť I.

E-book

E-book

Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

Download the e-book for free (pdf)

This website uses cookies to ensure you get the best experience on our website