Ochrana proti obmedzovaniu hospodárskej súťaže

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Peter Huba - Jozef Sábo - Martin Štrkolec

The presented monograph aims to provide an in-depth overview of the issue of international tax evasion, both in terms of its conceptual foundations and with regard to specific methods and schemes used to carry out tax evasion.

The members of the authorial team have also addressed questions of tax evasion in their previous works: "International Tax Evasion and Tax Havens" (JUDr. Jozef Sábo) and "Legal Aspects of the Elimination of Double Taxation and Prevention of Tax Evasion" (JUDr. Peter Huba).

This monograph represents a synthesis of the relevant research activities of the authorial team, enriched by the interdisciplinary dimension of the tax evasion problem. At the same time, it highlights those shortcomings that appear to be the most serious from the perspective of the risk of international tax evasion and base erosion in Slovakia. In this respect, a comparative perspective on the issue is presented, drawing extensively from American sources, mainly due to the high quality and long-standing research on international tax evasion in the United States.

The authorial team believes that this monograph will help to bring the issue of corporate income tax evasion closer to the professional public, and that it will receive attention equal to that given to VAT fraud and other pressing issues of current tax legislation.

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Sergej Romža - Dávid Priščák - Matej Biroš (eds.)

Proceedings of scientific papers „ Elimination of racism, xenophobia and otherforms of intolerance by means of criminal law. Recodification of Criminal Codes - Current Challenges and Perspectives. " is the output of the national interdisciplinary scientific conference with intemational participation organized by the Department of Criminal Law ofthe Faculty ofLaw of the University of Applied Sciences in Košice. The proceedings contain contributions focused on the issues of elimination of racism, xenophobia and other forms of intolerance by means of criminal law and on the issues of recodification of criminal codes, their current challenges and perspectives, both in the field of substantíve and procedural law.
This is a highly topical issue, as the need to eliminate racism, xenophobia and other forms of intolerance by means of criminal law is an important topic with regard to the social situation. The recodification of the criminal codes in 2024 has significantly affected both the substantíve and procedural areas of criminal law, which is the means of ultima ratio. Considering the social developments and the recent amendments to the pena! codes, we consider the theme of the conference and the titlc of the proceedings to be highly topical, containing a significant scope for scientific research.
The participants of the national interdisciplinary scientific conference with international participation in their contributions also dealt with de lege ferenda considerations and at the same time offered solutions to application problems in the field.
The aim of the published proceedings is to continue to improve and develop new knowledge in the field of criminal law, while respecting human rights and freedoms, based on the existing professional knowledge.

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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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Jozef Čorba(ed.)

Collection of Contributions from the Conference

On June 11–12, 2015, the Department of Commercial Law and Economic Law at the Faculty of Law, P. J. Šafárik University in Košice, organized the 13th meeting of the departments of commercial law from the law faculties of Czech and Slovak universities. This event further demonstrates that the idea of an annual gathering of representatives from these departments, initiated by Professor Bejček of the Faculty of Law at Masaryk University in Brno, has taken root and is likely to continue. Not only to preserve the tradition but primarily for the benefit of such meetings and the interest of participants to meet regularly.

A traditional part of these meetings, besides the exchange of knowledge and information about the teaching process and experience sharing, is a scientific conference focused on current issues in commercial law. This year’s conference was held under the title Slovak and Czech Commercial Law in 2015 – Selected Problems. A total of 17 contributions from various departments were included in the conference proceedings, divided into three thematic areas. The first group of contributions addresses selected issues related to the legal regulation of commercial companies and its practical implementation. The second group focuses on arbitration and insolvency law.

The third group includes contributions on the interpretation of the amended regulation of interest on late payments in commercial obligations, problems related to the application of this regulation, and issues concerning the interpretation of legal acts contained in the new Czech Civil Code. An additional part features an informational contribution on the development of Slovenian commercial law and its current form.

Ján Husár, Kristián Csach

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Juraj Panigaj (ed.)

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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Jana Žuľová - Milena Barinková 

Legal norms regulate everyday life. We learn about the rights and obligations that arise for us from these norms through language. It is therefore very important that they are created in such a way that all levels of society understand them, not only recipients with legal education.

The Labour Code is a norm of everyday use, and so far there is no publication that approximates or clarifies the understanding of the provisions of this law through the prism of its language. The main goal of the publication is to apply the acquired linguistic knowledge about the pitfalls of the comprehensibility of legal language for the general public to the Labour Code and thus enable its more adequate understanding. Our ambition is not a comprehensive interpretation of the provisions of the Labour Code, which give the impression of incomprehensibility for the average addressee.

We focused on selected problematic phenomena observed and identified during the solution of the VEGA grant project no. 1/0526/17 Linguistic and Sanctioning Mechanisms in the Creation and Operation of Labor Law Norms and strived for a conceptual approach to their examination enriched by empirical research.

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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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Karin Cakoci-Ladislav Hrabčák

The proceedings of student papers from the V. Annual Student Symposium represent a collection of analytical and comparative studies in the fields of tax policy, public finance, and financial law, reflecting the current challenges of the Slovak and European economies. The authors (students) focus on a wide range of topics – from considerations regarding the reintroduction of inheritance tax in Slovakia, through issues of tax evasion and abuse of law in taxation, to measures aimed at public finance consolidation. The authors (students) in their contributions also analyse practical aspects of tax administration, such as tax enforcement proceedings, case law concerning the burden of proof, and the financing of civic associations through tax assignation mechanisms. Particular attention is paid to modern challenges of tax policy, including the taxation of digital giants, financial transaction tax, and the regulation of crypto-asset service provision in the V4 countries. The proceedings also highlight the connection between tax instruments, the financing of cultural institutions, and the broader social context of public expenditures. The publication thus offers a comprehensive overview of current trends and perspectives in the field of taxation and public finance within the conditions of the Slovak Republic and the European Union.
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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.

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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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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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Adam Giertl (ed.)

Proceedings of Scientific Works

International law does not represent a monolithic entity of uniform legal norms. It is a legal system that is fundamentally created by the consensus of states. It reflects the collective will of multiple entities regarding what should be binding and enforceable as law among them.

From this understanding arises the fact that the needs for legal regulation will differ in various parts of the world. The consequence of this situation is the formation of regional groupings where, to some extent, specific legal rules apply. As Professor Klučka points out in his study published in this proceedings, regionalization can occur both on a contractual basis and on an institutional basis. Regionalism in law thus raises many interesting questions that legal science addresses.

This proceedings of scientific papers also aims to contribute to the knowledge in this field.

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Erik Štenpien (ed.)

Proceedings from the international scientific conference held on September 26-27, 2014 at the Faculty of Law, UPJŠ in Košice

Nowadays, in the modern 21st century, we have a much more complex society than the ancient one. It requires legal regulation of various types of purchase contracts, where although the basic feature remains, it needs to be specified further, and the simple sentence 'I sell, you buy' needs to be supplemented with conditions 'how, where, when, under what conditions?' This is the task of modern civil law. The current recodification of civil law has already taken place in some European countries, and it is currently underway in our country. Therefore, it is important to meet at conferences with colleagues from these countries and exchange knowledge, to discuss their experiences, avoid the bad, and accept or adjust the good according to our conditions.

This proceedings is the output publication from the conference held on September 26-27, 2014 in Košice. It was the second conference with the participation of the most prominent legal Romanists, legal historians, and civilists from home and abroad. The proceedings is the result of unique cooperation among experts from various fields of legal science. I believe that the published outputs will help to understand the institute of purchase contracts from all its aspects and will become an inspiration for both experts and laypeople.

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Ladislav Hrabčák et al.

The comprehensive work represents the final output from solving Project VVGS-2019-1068 titled 'Blockchain technology as a factor influencing the current form of law' and was created simultaneously as one of the partial outputs from Project APVV-19-0124 titled 'Tax Law and New Phenomena in Economy (Digital Services, Shared Economy, Virtual Currencies)'. The partial overlap in research topics between these projects allowed for such research, especially regarding digital (virtual) currencies.

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Ján Klučka a kol.

The presented monograph, “Regionalism and Its Contribution to General International Law,” was prepared at the Institute of European Law and the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice as part of a project of the same name (APVV-0823-11) carried out in the years 2011–2015, and represents one of its final publication outputs.

The main reason for choosing this topic was the effort to evaluate regionalism in its various forms in relation to international law, and, conversely, to assess the place, significance, and role of international law in the creation and functioning of different forms of regional groupings. In fact, although regionalism is receiving increasing attention in doctrine, a more comprehensive assessment of its impact on international law and vice versa has so far been lacking.

This monograph attempts to partially fill this gap. Against the background of a brief historical development of regionalism, as well as its substantive and terminological components, the monograph examines in greater detail the individual types of regionalism—such as old and new regionalism, as well as contractual and institutional regionalism—their specific features, and their contribution to general international law.

Attention is also devoted to a specific phenomenon of contemporary regionalism, namely the influence of the European Union on its stabilization and development, both through practical measures and through a set of measures regulated by international treaties.

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Dominika Becková (ed.)

This Liber Amicorum presents a collection of contributions in Honour of Professor Ján Klučka. This Liber Amicorum was written by his colleagues from universities, collaborators from the judiciary, former colleagues from the Constitutional Court of the Slovak republic and the Court of Justice of the European Union, current colleagues from the Faculty of Law and his former PhD. students. Their contributions elaborate the knowledge their gained from the work they conducted together with Professor Ján Klučka and are interspersed with references to memories associated with Professor Ján Klučka.

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