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

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Dominika Marčoková Becková (ed.)

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law is devoted to selected aspects of the place and role of criminal law from the point of view of contemporary EU law and international law. In their contributions, students deal with current topics of criminal law in the law of the European Union and international law. In the EU law, the most actual issue is the European Public Prosecutor's Office, a body of the EU responsible for investigateing and prosecuting criminal offenses affecting the Union's financial interests.

The first part of papers dealt with the reasons for the establishment of the European Public Prosecutor's Office, its structure and tasks, the issue of conducting the investigation of the European Public Prosecutor's Office in the conditions of the Slovak Republic, as well as with the relations of the European Public Prosecutor's Office with its closest partner, the European Anti-Fraud Office.

The second part of the contributions reflects current issues and challenges of criminal law in international law. Authors in their papers focused on the issue of the International Criminal Tribunal for Ukraine, the legal problems and challenges associated with its creation, on the issue of the crime of aggression before the International Criminal Court, as well as on issues of immunity of state representatives before national courts.

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E-journal

Michal Jesenko (editor) - Eva Mihalíková - Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

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Radomír Jakab - Tibor Seman - Lukáš Jančát

The concept of a transterritorial administrative act is relatively new in administrative law, especially in the conditions of the Slovak Republic. It has practical applicability to the application of European Union law (including international law). Its essence lies in the fact that the effects of such an administrative act issued within one Member State exceed the territory of that Member State, have effects in other Member States, in all Member States of the European Union without being subject to the recognition process.

The purpose of the monograph is to present outputs of the scientific examination of this type of administrative acts, the definition of its characteristics and its effects, the examination of the possibilities of procedural defense against its effects by the State concerned, and possibly the possibility of unifying the action of the Member States of the European Union in case of procedural defense against the effects of transterritorial administrative acts. The monograph also contains analysis of certain types of transterrritorial administrative acts that are commonly used in the conditions of the European union and Slovak republic; they are also categorized under specific criteria.,

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Miroslav Štrkolec - Anna Vartašová - Monika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

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Martin Štrkolec

Anotation Within the university textbook, the author focuses on the introduction to the criminal law of procedural and criminal proceedings, especially in terms of its purpose, individual parts and stages, subjects, procedural acts, decisions, as well as the costs of criminal proceedings. This publication is intended for easier orientation in the basics of criminal procedural law, on which it is possible to build qualified knowledge within the following legal branches or legal institutes. The methodology presented in the publication represents a concentrated form of individual provisions of the relevant generally binding legal regulations, while arguments of criminal law doctrine.

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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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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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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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Marcel Dolobáč - Ľuboš Dobrovič - Ivan Kundrát

Hypothesis, disposition, sanction. The standard tripartite structure of a legal norm, which is taught to first-year law students. Three concepts that students undoubtedly master from their perspective, yet they simultaneously challenge legal science, which repeatedly revisits them. The publication does not aim to theoretically address all aspects of the legal norm; it focuses solely on one of them, and as the title suggests, that is the sanction.

The monograph has been developed by three authors, whose contributions are equal; they engaged in debates and often could not reach a consensus. We hope that the reader will also join this debate and that the presented monograph will inspire further reflection and scientific activity.

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Natália Kalinák-Andrej Oriňak

The Department of Commercial Law and Economic Law together with the Department of Labour Law and Social Security Law of the Faculty of Law of UPJŠ in Košice organized the 8th annual student symposium, this time on commercial, labour and private international law, which took place at the Faculty of Law of UPJŠ in Košice on 1 December 2023. The student symposium under the title Commercial and Labour Law on a Common Wave was carried out as part of the research projects VEGA 1/0259/22 and VEGA č. 1/0291/23. The aim of the annual symposia is to create a discussion platform for students under the supervision of mentors from among the members of the department, namely teachers, researchers and PhD students. The theme of this year's symposium brought about discussion of interesting theoretical and practical legal issues thematically focused on the synergy of business law and labour law. The students addressed topical issues related to the status of entrepreneurs, the conduct of companies in labour law relations as well as the duties and responsibilities of employees. The topics of the sharing economy, gender quotas in corporate bodies and unfair bribery were not forgotten. While working on individual topics, students had the opportunity to improve their analytical thinking and argumentation skills, while they could practice writing a legal professional text, which in practice often increases the success of every lawyer. Students had the opportunity to develop their critical thinking and learn how to clearly formulate their own opinions on current legal issues. After the presentation of the papers, not only the team of lecturers and researchers, but also the students themselves engaged in a fruitful discussion, asking a number of original questions. Each student participant was awarded a certificate for their active participation in the symposium. The present proceedings are the outcome of the students' work from this event.

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Ján Klučka - Ľudmila Elbert

The present monograph "Regionalism and its Contribution to General International Law" was written at the Institute of European Law and Department of International Law, Faculty of Law, Pavol Jozef Safarik University in Kosice, as a part of the project (APVV-O823-11) carried out in 2011-2015, representing one of its final publication utputs. 

The main reason for choosing the topic was to evaluate regionalism in its various relationships and forms with respect to international law, and also to evaluate the place,importance and duties of international law in respect to the establishment and functioning of various forms of regionalgroups.

It is a fact that even though a lot of attention has been paid to regionalism, a more complex evaluation of the impact it has had on international law, and vice versa, is still lacking. The efforts of the present monograph are to partially eliminate this gap.

After giving a brief insight into how regionalism has developed, its content and terminology, the monograph studies in more details individual types of regionalism in the form of old and new regionalism, as well as treaty and institutional regionalism; its specifications and contributions to the international law.

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Lucia Bakošová - Ľudmila Elbert - Ľubica Gregová Širicová 

Disasters, whether natural or industrial, have a serious impact on the functioning of society and are a negative phenomenon which, with the increasing impact of climate change, is increasingly affecting the sustainable development and prosperity of States. Their increasing regularity and intensity affect the current evolution not only of social life, but also of legal debates on the necessity of responding to international and national disaster response, eliminating their negative consequences and protecting affected persons. No State is immune to the occurrence of disasters, and this also applies to the Slovak Republic, which is mostly affected by sudden natural disasters, namely floods, landslides, droughts, fires, windstorms and snow calamities.

The subject of this publication is the proposal of the methodological guidelines regulating the activities of NGOs in case of disaster, as well as cooperation with the state affected by the disaster, and the glossary of legal terms which need to be clear and unified in case of disaster. Slovak and English version of the proposal is basic precondition of its usability not only for the state organs of the Slovak republic and Slovak NGOs, but also for foreign NGOs.The Proposal of the methodological guidelines is the result of the research project VVGS-PCOV 2018-459: Návrh metodického postupu mimovládnych organizácií v prípade katastrofy v podmienkach Slovenskej republiky (The Proposal of the methodological guidelines for the non-governmental organisations in case of disaster in conditions of the Slovak republic).

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Jozef Suchoža - Ján Husár - Regina Hučková

Proceedings of the International Scientific Symposium

Collection Law-Commerce-Economy X. is a publication containing professional contributions by the authors, especially with regard to commercial law, civil law, labor law, intellectual property law, but also digital technology law. The thematic focus of the international scientific symposium was concentrated in three areas representing open problems of commercial law with regard to the solution of the economic and social crisis caused by the so-called pandemic (corona crisis), current issues of corporate law in the EU and artificial intelligence and law: the influence of artificial intelligence on the normative activity of the state and court decisions. With regard to the content orientation of the outputs, the publication is suitable not only for readers from the academic environment, but also from applied practice.

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Jana Šutajová

From January 1, 1969, the Constitutional Act on the Status of Nationalities in the Czechoslovak Socialist Republic (ČSSR) and the Constitutional Act on the Federation came into effect. The Constitutional Act on the Status of Nationalities represented at least a formal significant step forward in the legal regulation of minority rights. However, this law was intended to serve as a foundation for further legal adjustments. It was declared that additional steps and negotiations for the adoption of implementing regulations would follow and that further laws would be enacted at both the federal and national levels. Nevertheless, no additional law or government regulation related to the constitutional act on the status of nationalities in the ČSSR was ever issued.

During the normalization period, issues concerning further legislation related to national minorities were not addressed. However, in the brief period following the adoption of the constitutional act in 1968 until the end of 1969, some institutions attempted to prepare and promote such legal norms. One of these institutions was the Government Council of the Slovak Socialist Republic (SSR) for Nationalities (hereafter referred to as the Council or the Government Council for Nationalities). The monograph provides an insight into the development of additional legal norms arising from the constitutional act on the status of nationalities in the Slovak Socialist Republic, prepared by the Government Council of SSR for Nationalities. This council was one of the institutions established in Slovakia after the formation of the Czechoslovak federation and dealt with nationality issues.

In addressing further legal norms stemming from the constitutional act on nationalities in ČSSR, it was necessary to consider prior developments. Therefore, the first part of the monograph examines the status of minorities in Czechoslovakia before adopting the constitutional act, activities of nationalities preceding its adoption, and its enactment itself. Subsequent sections focus on institutional changes in SSR following federalization, the establishment of the Government Council of SSR for Nationalities, and specific actions taken by this Council and its expert bodies in drafting proposals for laws concerning nationalities in the Slovak Socialist Republic.

The motivation for writing this monograph stemmed from the fact that this topic has so far received attention only in a few studies in Slovakia, which primarily focused on the Hungarian minority during either the Prague Spring or normalization periods.

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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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Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

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Dominika Marčoková Becková (ed.)

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law is devoted to selected aspects of the place and role of criminal law from the point of view of contemporary EU law and international law. In their contributions, students deal with current topics of criminal law in the law of the European Union and international law. In the EU law, the most actual issue is the European Public Prosecutor's Office, a body of the EU responsible for investigateing and prosecuting criminal offenses affecting the Union's financial interests.

The first part of papers dealt with the reasons for the establishment of the European Public Prosecutor's Office, its structure and tasks, the issue of conducting the investigation of the European Public Prosecutor's Office in the conditions of the Slovak Republic, as well as with the relations of the European Public Prosecutor's Office with its closest partner, the European Anti-Fraud Office.

The second part of the contributions reflects current issues and challenges of criminal law in international law. Authors in their papers focused on the issue of the International Criminal Tribunal for Ukraine, the legal problems and challenges associated with its creation, on the issue of the crime of aggression before the International Criminal Court, as well as on issues of immunity of state representatives before national courts.

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E-journal

Michal Jesenko (editor) - Eva Mihalíková - Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

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E-book

Radomír Jakab - Tibor Seman - Lukáš Jančát

The concept of a transterritorial administrative act is relatively new in administrative law, especially in the conditions of the Slovak Republic. It has practical applicability to the application of European Union law (including international law). Its essence lies in the fact that the effects of such an administrative act issued within one Member State exceed the territory of that Member State, have effects in other Member States, in all Member States of the European Union without being subject to the recognition process.

The purpose of the monograph is to present outputs of the scientific examination of this type of administrative acts, the definition of its characteristics and its effects, the examination of the possibilities of procedural defense against its effects by the State concerned, and possibly the possibility of unifying the action of the Member States of the European Union in case of procedural defense against the effects of transterritorial administrative acts. The monograph also contains analysis of certain types of transterrritorial administrative acts that are commonly used in the conditions of the European union and Slovak republic; they are also categorized under specific criteria.,

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Miroslav Štrkolec - Anna Vartašová - Monika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

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E-book

Martin Štrkolec

Anotation Within the university textbook, the author focuses on the introduction to the criminal law of procedural and criminal proceedings, especially in terms of its purpose, individual parts and stages, subjects, procedural acts, decisions, as well as the costs of criminal proceedings. This publication is intended for easier orientation in the basics of criminal procedural law, on which it is possible to build qualified knowledge within the following legal branches or legal institutes. The methodology presented in the publication represents a concentrated form of individual provisions of the relevant generally binding legal regulations, while arguments of criminal law doctrine.

Download the e-book for free  (pdf)