The loan or usury? Compulsory enforcement of judgment - roman and law foundations and problems of application practice

E-book

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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Adam Giertl - Ľubica Gregová Širicová (eds.)

Proceedings from the 5th Student Symposium held on April 21-22, 2013

The French delegate to the Commission on Human Rights, while discussing the inclusion of the term "media" in the article on freedom of expression in the draft of the International Covenant on Civil and Political Rights, wisely urged other members of the commission to be forward-looking regarding the information media of the future.

The discussion took place in 1950, when delegates could not yet foresee the impact of the internet on social relations. Given that it is now clear that information technologies significantly influence law, including international law, the organizers of the student symposium decided to dedicate its sixth edition to the theme "Information Society and International Law."

Students of the Faculty of Law, after registering for the symposium, first focused on preparing their contributions, with each participant having access to a consultant if needed. This year, the list of consultants, in addition to members of the Institute of European Law and the Department of International Law, was expanded to include an expert in intellectual property law, Mgr. Martin Husovec, a graduate of our Faculty of Law and currently an IMPRS-CI doctoral student at the Max Planck Institute for Intellectual Property and Competition Law. We also take this opportunity to thank him for dedicating his time to the students and providing them with valuable advice in preparing their contributions. After the preparatory phase, the symposium itself took place, with the aim of presenting the prepared contributions and discussing them.

The presented contributions reflected a wide range of intersections between international law and the information society.

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E-publication

Ján Husár - Regina Hučková (eds.)

Proceedings LAW – BUSINESS – ECONOMICS XIV. present an interdisciplinary collection of scholarly contributions that reflect current trends, challenges, and developments in the fields of law, business, and economics. The publication brings together authors from academia as well as professional practice and offers analytical, comparative, and application-oriented studies. The thematic core of the proceedings consists primarily of issues related to contemporary legal regulation and its impacts on the business environment, economic aspects of legislative changes, as well as topics such as digital transformation, international trade, and financial markets. The contributions are characterized by their topical relevance, academic depth, and emphasis on connecting theory with practical solutions. The proceedings are intended for the professional public, academics, students of law and economics, as well as practitioners working in the legal, business, and economic spheres. They represent a valuable source of information for understanding current interdisciplinary trends and their effects on the legal and economic environment.

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Adrián Popovič - Jozef Sábo - Anna Vartašová

Reviewed Proceedings of the 3rd Annual Student Symposium

The Intemational Scientific Conference - V. Slovak-Czech days of tax law on the topic Tax Law and New Phenomena in the Economy was held 5th - 6th June 2023 in Košice. Onthis occasion, a student symposium on the topic: "Financial Law and Tax Law in the 21st Century" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 7th June 2023. The focus of the symposium was chosen due to the content of thegrant project VEGA no. 1/0485/21: "Simultaneity and possibilities of reforming the system ofown 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: "Taxa/ionof real property - legal status and polential" and of the grant project APVV-19-0124 entitled" Tax law and new phenomena in the economy (digital services, sharedeconomy,virtualcurrencies) ", 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 issues of new phenomena in the digital economy (virtual currencies and the shared economy), but also the iss ues of the budget process, thedecision - making activity of the Court of Justice of the EU and theoretical - legal issues of tax justice with regard to the development of tax law.

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 improvementof several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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Ivan Kundrát - Katarína Skolodová - Monika Minčičová (eds.)

Peer-reviewed conference proceedings

The continuation of the tradition of an international scientific conference of doctoral students and young researchers have not been exception this year. The Department of Labour Law and Social Security Law, Faculty of Law, Pavol Jozef Šafarik University in Košice, as the organizer of this year's international scientific conference, has chosen a topic entitled "Protection, Prevention and Legal Liability."

Because of the unfavorable epidemiological situation and the cancellation of scientific, professional and other mass events, the conference was transferred to a virtual form. The electronic platform of the conference via online discussion was realized from 3rd to 17th April 2020. The protective function of law, preventive obligations, but also the emerging responsibilities are a vast source of ideas for scientific research, asking questions and finding answers to a range of theoretical and application-law problems in every area of public and private law. Evidence of a generously understood topic is the presented proceedings of scientific papers.

The proceedings, created within the solution of the grant task APVV-16-0002 -Mental Health in the Workplace and Employee Health Assessment, includes various aspects of legal regulation, from academic authors and authors from legal practice. Despite the diversity of the scientific focus, the papers are characterized by a unifying line corresponding to the central theme of the conference and show the interconnectedness of the different areas of law.

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Ján Husár - Regina Hučková (eds.)

Publication Law Business Economy XIII. is collection of international scientific works which contains scientific contributions of wide variety of branches of law, as well as related fields of scientific expertise. Among areas of issues which were discussed in this publication are questions of civil, commercial, tax, custom, competition, intellectual proporty, arbitration and corporate law, as well as other partial areas, including scientific works dealing with economic regulation and business and IT law. Entire publication is significant with richness of scientific contributions from various jurisdictions, because of renowed authors from various countries. Apart from theoretical contribution and expansion of current state of the art in submitted interdisciplinary area, solutions to legal problems were formulated at de lege ferenda level.

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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 view. In 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

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Ján Klučka et al.

The aim of the current monograph is to provide comprehensive view of the status of regional judicial organs in current conditions of regionalism. Based on selected issues examined in individual chapters research team presents the comprehensive study focused on clarification of the status and significance of regional judicial organs in terms of new regionalism.

Research of the role of regional courts in the system of peaceful settlement of disputes demonstrates the significant role of the regional courts within the promotion of the rule of law, regional integration and also significant role of regional courts to ensure legal certainty within the system of compliance with decisions of regional courts. The result of examination of possibilities of individuals to access to regional judicial organs is comparative evaluation of regional possibilities of individual to defend his/her rights within regional courts of various regions. Particular part of this area is the right to an effective remedy and to a fair trial as basic rights within the proceedings of regional judicial organs. Within the examination of preliminary rulings of international regional courts of different regions the role of regional judicial organs in the process of effective implementation of the principle of the rule of law was the subject of examination.

For the proper functioning of the regional judicial organs as well as independence of judges and legal certainty in International law, the ethical rules of international judicial organs and tribunals, which are the subject of the last chapter, are significant.

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Erik Štenpien

This university textbook named "The World History of State and Law" serve as teaching aid to Students of 1. year-class of Faculty of Law. He addicted to history of state and law of oriental despoties and chosen states of ancient Greece. Exactly interpreted the law history of medieval and feudal states and cities and institutes of medieval law with the accent to civil law. Next he interpreted the history of constitutions of the european states (Netherland, Poland, Great Britain, France, Germany, Italy) and USA, also the modern law of 19. Century. A special chapter deals with the Paris Peace Conference in 1919 and the system of treaties adopted during it.

At the end he interpreted the legal history of chosen states of Europe and USA - state system with the accent to type of the regime (democracy, dictature).

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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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Adam Giertl - Ľudmila Elbert

Collection of Papers from the 8th Student Symposium held on April 20–21, 2015 in Danišovce

The capture of the historic Syrian city of Palmyra by fighters of the radical Islamic State caused shock among the global public. The main reason is the barbarism with which this organization proceeds, not only in relation to the treasures of the world’s cultural heritage. The situation in the Middle East, where cultural treasures of inestimable value are under direct threat, demonstrates how fragile the world’s cultural heritage is. The reaction of the international public and world leaders shows how sensitively the destruction of cultural heritage is perceived.

The quoted statement chosen by the editors relates to the threat posed by the Islamic State—however, the spirit of this statement can be applied to any cultural wealth that forms part of the world’s cultural heritage. The destruction or damage of these values primarily represents a loss for humanity as such. Each destroyed artifact of world cultural heritage signifies the disappearance of a unique legacy left by previous generations for the future. At the same time, cultural heritage must be understood as a broad spectrum of assets—both tangible and intangible. Their legal protection was the topic of this year’s symposium. As with any social interest, the protection of cultural heritage can be ensured through various mechanisms and under different forms of social organization.

These diverse approaches are unified by law as a normative system. The question for the 8th year of the symposium on international law was what role international law plays in the protection of cultural heritage. In the context of the European region, the role of the European Union as a regional organization was examined.

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Ľudmila Elbert

The presented scientific monograph addresses the issue of the Rule of Law and its place, roles, and particularities at the level of international law. The Rule of Law is understood as a value that should govern communities, both domestic and international. It is thus compared to Kelsen’s basic norm, which should stand at the top of the legal order as the norm justifying the validity and existence of the norms of the legal order, both domestic and international.

Although the Rule of Law is studied at the international law level, it cannot be considered without understanding the Rule of Law in domestic law. Just as its development differs depending on whether it evolved within Anglo-American or continental law, its application and development also differ between domestic law and international law.

These differences are mainly caused by the roles and objectives that international Rule of Law is meant to secure, as well as by the distinct characteristics of domestic and international law.

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Laura Gazdagová (ed.)

The topic that the students focused on in The proceedings of the XVIIIth edition of the Student Symposium on International and European Law held on November 15, 2024 was centered around the legacy of the 105th anniversary of the Paris Peace Conference. The proceedings, which contain the students' contributions, reflect the pivotal role of this conference in shaping post-war geopolitical stability and redefining relations between states. The expert analyses included in the proceedings focus on the conditions that were intended to ensure lasting peace, yet also created controversial aspects that led to disputes and laid the foundation for future tensions. The students also addressed the impact of the conference's decisions on political and social structures that significantly influenced global development in the 20th century. In addition to the declared outcomes, the students also expressed, in written form within the proceedings, the need to strengthen international cooperation and establish institutions for the prevention of military conflicts, a need that remains relevant today, as these decisions continue to shape the dynamics of contemporary international relations.

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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.

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Alexander Bröstl - Marta Breichová Lapčáková - Martin Štrkolec (eds.)

Collection of scientific papers by doctoral students.

Thematically, the contributions are diverse: they feature fundamental principles in public law (basic principles of criminal proceedings, the principle of contradiction, basic principles of constitutional court proceedings, basic principles in private law and procedural law (superficies solo cedit), the principle of civil court proceedings in deciding labor disputes, equality of participants and the duty to instruct, objection of bias in light of the right to an impartial court, the principle of speed and the principle of economy in the decision-making activities of general courts, basic principles in legal theory and international law (general legal principles recognized by civilized nations), coexistence of the principle of equality and the principle of non-discrimination in the legal order of the European Union, argumentation through the principle of rule of law in the decision-making activities of courts, the impact of fundamental principles on the interpretation of legal norms.

It is important that the authors, i.e., doctoral students from law faculties in the Czech Republic and the Slovak Republic, almost unanimously examine these principles in the process of application (interpretation) of law, from the perspective of how legal (primarily judicial) practice deals with them. This should be fundamentally welcomed and appreciated.

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

Reviewed proceedings from the IV. annual student symposium

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