EU Initiatives to Prevent Tax Evasions and Tax Frauds and their Implementation into National Law

Marcel Dolobáč • Ľuboš Dobrovič • Ivan Kundrát

Hypotéza, dispozícia, sankcia. Štandardné trojčlenenie právnej normy, ktoré sa prednáša poslucháčom právnických fakúlt v prvom ročníku ich štúdia. Tri pojmy, ktoré študenti z ich pohľadu nepochybne ovládajú, súčasne však trápia právnu vedu, ktorá sa k nim opakovane vracia. Publikácia nemá ambíciu sa v teoretickom ponímaní zamerať na všetky aspekty právnej normy, zameriava sa len na jeden z nich a ako samotný názov napovedá, je nim sankcia.

Teoretické prístupy k chápaniu pojmu sankcia nie sú jednotné. V pracovnom práve zvlášť. Teoreticko-právne zistenia sú ťažiskom prvej časti monografie, ktorá predstavuje vstup do aplikačných problémov zachytených v druhej časti pojednávajúcej o súkromnoprávnych sankciách v pracovnom práve.

Druhá časť, súkromnoprávne sankcie. Hoc laický čitateľ, ktorý vezme publikáciu do rúk a nahliadne do druhej časti, okamžite nachytá kolektív autorov. Oprávnene sa môže zaraziť, že pri sankciách nevidí skončenie pracovného pomeru, veď aká iná sankcia sa uplatní voči zamestnancovi, ak nie výpoveď, okamžité skončenie pracovného pomeru či skončenie v skúšobnej dobe? Bezpochyby pravda. Autori sa priznávajú, opomenuli skončenie pracovného pomeru, upozornenie na porušenie pracovnej disciplíny a aj odmeňovanie. Ide však o natoľko komplexné témy, že ich zachytenie v monografii so snahou o nový, iný náhľad na sankcie by bolo len cestovným poriadkom, nie poctivou analýzou. Zámerom autorov bol pohľad na menej pertraktované sankcie, ktoré dopĺňajú už vyššie spomenuté možnosti skončenia pracovného pomeru.

Tretia časť, verejnoprávne sankcie. Mnohé normy pracovného práva sa svojim sémantickým zložením javia ako imperfektné bez účinnej zákonnej sankcie, čo možno vnímať ako oslabenie objektívnych normatívnych modalít, ktorými sú dovolenie a nedovolenie. Nie je tomu však tak. Kolektív autorov považuje pracovné právo primárne za odvetvie súkromného práva, avšak nemožno opomenúť výrazný zásah verejného 6 práva do súkromnoprávnych, resp. pracovnoprávnych vzťahov. Odráža sa najmä vo verejnej povahe sankcií.

Naostatok ešte jedna poznámka. Monografiu spracovali traja autori, ktorých vklad je rovnocenný, viedli polemiky a v mnohom sa nevedeli zhodnúť. Dúfame, že aj čitateľ sa do tohto názorového sporu pripojí a predložená monografia ho podnieti k úvahám a ďalšej vedeckej činnosti.

Monografia bola spracovaná ako výstup projektu VEGA č. 1/0526/17 Lingvistické a sankčné mechanizmy pri tvorbe a pôsobení noriem pracovného práva.

Autori

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

The legal regulation of occupational health and the process of assessing the health capacity is one of the manifestations of fulfilling the protective function of labour law.

Due to the importance of pursuing the interest in protecting the life and health of the individual during his working life, as well as the consequences of damage to the employee's health for further work and continuance of employment relationship, research in this area finds its irreplaceable place in legal science. Its topicality is also highlighted by the emerging risks of work and the working environment. Technological progress associated with a change in the way of performing work, as well as the pandemic situation, have opened a number of new challenges for labour law that require attention.

The presented proceedings of abstracts responds to the outlined facts. It is a group of initial motives and conclusions of lectures presented at the scientific online conference "Health at Work in the Spectrum of Theory and Practice" organized by the Department of Labour Law and Social Security Law of the Faculty of Law, P. J. Šafárik University in Košice on16th April 2021. Authors point to a variety of problematic areas that are not only a reflection of academic considerations, but also of those legal issues that need to be addressed in ordinary legal practice.

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Žofia Šuleková (ed.)

Zborník príspevkov zo IV. študentského sympózia z práva obchodných spoločností konaného v dňoch 24.-25. novembra 2016 v učebno-výcvikovom zariadení UPJŠ v Danišovciach.

Katedra obchodného práva a hospodárskeho práva Právnickej fakulty Univerzity Pavla Jozefa Šafárika v Košiciach zorganizovala v poradí už IV. ročník študentského sympózia, tentokrát z práva obchodných spoločností, ktoré sa uskutočnilo v dňoch 24. – 25. novembra 2016 v učebno-výcvikovom zariadení UPJŠ v Danišovciach. Cieľom každoročne organizovaných sympózií je vytvoriť diskusnú platformu pre študentov za účasti mentorov z radov členov katedry, a to učiteľov, vedecko-výskumných pracovníkov ako aj doktorandov. Téma tohtoročného sympózia bola zameraná na problematické otázky spojené s právnym postavením spoločníka v obchodnej spoločnosti. Jednotlivé témy boli zadávané tak, aby študenti mohli preukázať a rozvíjať svoje analytické a argumentačné schopnosti, a zároveň sa zdokonalili v prezentácii a formulácii vlastných názorov a pohľadov. Predkladaný zborník je výstupom prác študentov z tohto podujatia.

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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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Nándor Birher-Péter Tamás Bertalan

The document, titled "Vatican Diplomacy Around Trianon from a Hungarian Perspective," is a scholarly work that examines the geopolitical and ecclesiastical changes in East-Central Europe after the Treaty of Trianon in 1920, with a focus on the role of the Vatican. The book explores the interactions between the Vatican and the reshaped geopolitical landscape, emphasizing the influence of religious and ecclesiastical issues on international relations. The monograph posits that Central Europe is not merely a geographic or economic concept but a "spiritual kingdom" with a shared destiny shaped by interdependence and cultural achievements, despite its history of conflicts. Central Europe's rich intellectual and cultural heritage, deeply influenced by religious convictions and Vatican diplomacy, continues to impact the region's identity and unity. The book suggests that the lessons from the early 20th century, including the Trianon Peace Treaty and subsequent geopolitical shifts, are still relevant in understanding the contemporary political and cultural dynamics of Central Europe. The authors encourage readers to reflect on the past and consider how historical events and decisions have shaped present-day Central Europe. The book aims to provide insights into the region's complex history and its ongoing struggle to find its place in the broader European and global context.

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Katarína Skolodová • Monika Minčičová (eds.)

Proceedings of the 5th Year of the Student Symposium of Labour Law

New trends in the digital age around the world do not avoid the labour market and the labour law relations. Do labour law standards and employers' practices correspond to the actual factors that influence an individual's physical or mental condition? Does digitization, including artificial intelligence, bring improvements or threats? Is the protection of employees' mental health paid equal attention that to the protection of physical health? The Department of Labour Law and Social Security Law of the Pavol Jozef Šafárik University in Košice examines and analyzes legal aspects of new risks that threaten and affect individual health in the work environment within the researching of the project APVV-16-0002 - Mental Health in the Workplace and Employee Health Assessment. The members of the department, with the theme of the 5th year of the student symposium "New Challenges of Employees´ Health Protection" created an opportunity for students to search deeper current legal issues and reflect the results of their creative work in the submitted papers. The proceedings of papers of the student symposium is rich in content and offers the reader the space to get acquainted with interesting questions and application problems accompanying them.

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bolya Katalin Koncz

The exploration of the interplay between innovation and society elucidates fundamental connections between human advancement and societal transformation. Technological development and its dissemination profoundly influence both the economy and social structures, often restructuring them while presenting new challenges and opportunities. This monograph delves into the theme of "Innovation and Society", focusing specifically on how technological advancements impact various facets of society ‒ from the realm of work to social policies and the evolution of gender roles. These areas are approached through a novel lens, examining them from the perspective of legislative reforms enacted and endorsed by the state. The monograph examines the characteristics and legal framework of 20th-century Hungarian society using diverse laws, regulations, and statistical data. Through analyses and documented evidence, it offers a comprehensive understanding of societal structure and operations, encompassing aspects such as the labor market, female employment, the status of industry and commerce, and shifts in legal frameworks. Detailed statistical insights into population dynamics, labor market trends, and economic sectors further deepen our comprehension of social processes. The documents scrutinize the employment distribution and conditions across different sectors, including food processing and milling, while also providing specific details on the roles, distribution, and wages of women in the workforce, with particular emphasis on occupations where women are prominently engaged. The analysis of legislative provisions delineates the historical backdrop and measures enacted for fostering social and economic transformations, covering issues such as patent legislation, guardianship laws, and family law. This compilation offers an exhaustive overview of 20th-century Hungarian society and its legal underpinnings, enriching scholarly inquiries into historical and sociological dimensions within this domain.

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Jozef Suchoža - Ján Husár - Regina Hučková (eds.)

Zborník vedeckých prác

Prezentované vedecké práce publikované v Zborníku sú výsledkom najmä vedeckého výskumu odborníkov pôsobiacich na akademickej pôde, a to na Právnických fakultách najmä v Slovenskej a Českej republike, ako aj odborníkov zo zahraničia, nevynímajúc Poľsko, Ruská federácia, Srbsko a pod. V tomto Zborníku svoje vedecké a odborné príspevky publikovali tiež odborníci z právnej praxe, a to najmä advokáti, notári, sudcovia pôsobiaci nielen na našom území, ale aj sudcovia Všeobecného súdu EÚ.  Zborník obohatili svojim príspevkom aj odborníci z oblasti bankovníctva. Okrem toho, však Zborník dáva priestor aj nádejným adeptom právnej vedy, čím v sebe snúbi nadčasovosť s dynamikou.

Prihliadnuc k rôznorodosti publikovaných príspevkov možno uviesť, že v predkladanom Zborníku dochádza k prepojeniu najmä teórie a praxe, súkromného a verejného práva, ako aj rôznych právnych odvetví. Napriek tomu však, obsah predkladaného Zborníka pokrýva a prezentuje ústrednú tému medzinárodného sympózia, a to „KORPORÁCIE – KONTRAKTY – KODIFIKÁCIE – KONTEXTY“. Jednotlivé časti Zborníka navzájom spolu súvisia a vytvárajú ucelený komplex, subsumovaný pod publikáciu, ktorá sa vyznačuje jednotnosťou. 

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Ľudmila Elbert

Predkladaná vedecká monografia sa zaoberá problematikou Rule of Law a jeho miestom, úlohami a osobitosťami na úrovni medzinárodného práva.Predkladaná vedecká monografia sa zaoberá problematikou Rule of Law a jeho miestom, úlohami a osobitosťami na úrovni medzinárodného práva. Law ako hodnote, ktorá by mala vládnuť v jednotlivých spoločenstvách, vnútroštátnych i medzinárodných. Rule of Law je tak prirovnávané k základnej norme Kelsena, ktorá by mala stáť na vrchole právneho poriadku ako norma zdôvodňujúca platnosť a existenciu noriem právneho poriadku, vnútroštátneho i medzinárodného.
Hoci je predmetom skúmania Rule of Law na úrovni medzinárodného práva, nemôžeme o ňom uvažovať bez toho, aby sme pochopili Rule of Law vo vnútroštátnom práve. Podobne ako sa líši vývoj Rule of Law v závislosti od toho, či sa rozvíjalo v anglo-americkom alebo kontinentálnom práve, líši sa i jeho aplikácia a rozvoj na úrovni vnútroštátneho práva a medzinárodného práva. Odlišnosti spôsobujú najmä úlohy a ciele, ktoré má medzinárodné Rule of Law zabezpečiť, no i odlišné vlastnosti vnútroštátneho a medzinárodného práva.

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 Erik Štenpien 

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

Zborník príspevkov zo študentskej rozpravy konanej dňa 24. apríla 2013 na Právnickej fakulte UPJŠ v Košiciach.

V súčasnom období sa o právnom štáte v širokej miere debatuje tak na úrovni akademickej, ako i na úrovni politickej. Táto debata súvisí nie len so snahou o nastolenie Rule of Law v štátoch, ktoré prešli od socialistického zriadenia na demokratické, ale aj v štátoch, ktoré sa zmietajú v rôznych nepokojoch, politických či náboženských. Avšak nejde len o debatu týkajúcu sa niektorých znakov Rule of Law, ktoré chýbajú vo vnútroštátnom práve, resp. znakov Rule of Law chýbajúcich na úrovni medzinárodného práva, ale aj o debatu o samotnej definícii a zmysle Rule of Law. Právny štát by sme mohli prirovnať k ideálu, ktorý sa snaží dosiahnuť takmer každý štát. Aj v prípade vzniku samostatnej Slovenskej republiky sa ústavodarcovia rozhodli zaradiť medzi úvodné ustanovenia, ktoré by mali tvoriť jadro ústavy, že Slovenská republika je právny štát. Pre dosiahnutie ideálu právneho štátu je však okrem vyhlásenia potrebné prijať aj opatrenia, ktoré sú nevyhnutné pre nezávislé súdnictvo, demokraciu, efektívne uplatňovanie ľudských práv, deľbu moci a mnoho ďalších, ako elementy, ktoré charakterizujú právny štát.

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Juraj Panigaj

Collection of Contributions from the XVth Student Symposium on International Law and European Law, held on April 22, 2022, in a hybrid format, with the participation of students from the Faculty of Law of Pavol Jozef Šafárik University in Košice and the Faculty of Law of Trnava University in Trnava.

The jubilee XV. year of student symposium from international and European law took place at the University of Pavol Jozef Šafárik, faculty of law, on April 22, 2022, symbolically on Day Earth. This year's event was dedicated to the increasingly pressing issue of environmental protection. The topic "Green ambitions in the light of European and international law" appealed to many students, resulting in several interesting contributions, falling under both European Union law and international law. European law currently brings great challenges, but also expectations through the European Green Deal. This is also why several student contributions dealt with topics falling under the European Green Deal, either from the point of view of its individual initiatives in general, or more specifically, in the intentions of Agenda 2030, or the implementation of the so-called green diplomacy. The other part of contributions dealt with environmental protection within international law. Students addressed issues of an environmental nature in the areas of climate change, international maritime law, atmospheric protection, or the issue of so-called climate refugees. The publication itself is an output of the APVV project APVV-20-0576 "Green ambitions for sustainable development (European Green Deal in the context of international and national law)".

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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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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.

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Milena Barinková (ed.)

Riešitelia grantovej úlohy „Tvorba a realizácia pracovného práva so zreteľom na regionálne aspekty trhu práce“ sa vo svojich prácach zaoberajú analýzou zamestnávateľských snáh o legislatívne zmeny v úrovni sociálnych práv zamestnancov zdôvodňovaných regionálnymi odlišnosťami, analýzou možných dopadov pri ich realizácii, a tiež posúdením ich súladu s ochrannou funkciou slovenského pracovného práva a hodnotovým charakterom základných ľudských práv vlastných európskej a právnej kultúre.

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