III. SLOVAK-CZECH DAYS OF TAX LAW. Positive and Negative Stimulation of the State in the Area of Taxation

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Žofia Mrázová -  Natália Kalinák (eds.)

The Department of Commercial Law and Economic Law in cooperation with the Department of Labour Law and Social Security Law and the Department of International Law and European Law of the Faculty of Law of the University of Applied Sciences in Košice organized the IXth annual student symposium, this time on commercial, labour and private international law. The student symposium under the title Decision-making practice of judicial authorities in private law took place on 29 November 2024 at the premises of the Faculty of Law of UPJŠ in Košice. The symposium was prepared within the framework of the scientific projects APVV-23-0331 “Integration of the Capital Markets Union: change of corporate financing and rescue of companies in financial difficulties” and APVV-21-0336 “Analysis of judicial decisions by artificial intelligence methods.”

This year was exceptional in that the organizers of the event decided to change the usual concept of preparing and presenting a professional article on a chosen topic. This time the students chose interesting decisions of the Supreme Court, the Constitutional Court or the Court of Justice of the European Union. They concentrated on working with one particular decision, which they analysed in detail and drafted a gloss - an expert explanation or commentary on the chosen decision. Their task consisted of a brief presentation of the facts, identification of the legal questions that the judicial authorities sought to answer, a legal analysis of the problem addressed, and an assessment of the significance of the decision for the practice of application. In their analyses, the students dealt with topical issues such as the joint action of a proxy and a member of the body, the consequences of a breach of the pre-emptive right, or the repugnancy of an agreement on the division of the community of property of the spouses. In employment law, decisions were presented concerning the right of the father of a child to a breastfeeding break or the wearing of symbols at work. In the section on private international law, the case law on cross-border relocation of the seat as well as on the choice of international jurisdiction of the courts was analysed.

The present proceedings consist of written outputs of students from this event. We are delighted that the students again this year approached their task with enthusiasm and conscientiousness. Finally, our sincere thanks go to all those who contributed to the success of the symposium.

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Milena Barinková (ed.)

Proceedings from the IV Annual Student Symposium on Labor Law held on April 5–6, 2019, in Danišovce

The term "Industrial Revolution 4.0" is currently widely used, yet remains mysterious and its content unfamiliar to many. While we do not claim omniscience, through the educational process at the Faculty of Law of Pavol Jozef Šafárik University in Košice and the scientific research of the Department of Labor Law and Social Security Law, we have delved into examining the accompanying features and anticipated phenomena of this modern industrial revolution.

It can be stated with great certainty that this revolution already affects—and will continue to affect—production processes, including radical changes in their structure, the emergence of groundbreaking technological and communication tools, and, undoubtedly, labor relations. The rise of new forms and methods of work based on automation and digitalization, applied within new models of labor relations, is beginning to threaten jobs in certain sectors of the economy. There is an increasing demand for specialized qualifications and skills, particularly in information technology, with an emphasis on process digitalization, data processing, and the creation of communication networks connecting objects and people. This intelligent industry inevitably disqualifies many existing jobs from their current structures, leading to job losses for numerous employees. Analysts openly predict that by 2030, robots will replace up to 20 million industrial jobs worldwide.

The vision of which occupations or working conditions will be impacted is becoming increasingly concrete. Radical changes will require radical solutions as well as previously unknown movements and new elements or measures in the labor market.

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Marcel Dolobáč - Monika Seilerová (eds.)

The Proceedings presents papers from international scientific conference The Employees health care held on 6th and 8th June 2018 in High Tatras and is published as a partial outcome of the implementation of the project APVV-16- 0002 - Mental Health in the Workplace and Employee Health Assessment.

Pri hodnotení informačného veku sa ťažko uhýba streľbe fráz. Moderné technológie, internet, smartfóny, komunikačná technológia, či sociálne siete zmenili rytmus života na nepoznanie a svojim dosahom prekvapili aj samotných tvorcov. Možno takéto strohé hodnotenie znie až priveľmi povedome, snáď ako mnohokrát vyslovená fráza, ale je vskutku pravdivé. Rýchlo, obratom, hneď. ASAP. Heslá dnešnej doby. Pracovný život nevynímajúc. Namiesto uľahčenia práce a možnosti zosúladenia pracovného a rodinného života, čo je stále nenaplneným snom modelu flexikurity, moderné technológie prepletajú voľný čas s tým pracovným a nedokážu ich od seba oddeliť. Zamestnávateľ prostredníctvom emailu kladie požiadavky na neustálu online zapojenosť, z jeho pohľadu odpoveď možno zaberie iba pár minút, ale pripravený máme byť takmer vždy. Výsledkom je nezdravý, nadmerný, ba neustály stres. Stres sa stal takým fenoménom nového pracovného sveta, že mladí uchádzači o prácu sa vzájomne predbiehajú v tom, že práve oni vedia pracovať pod stresom, bez obáv zvládajú stresové situácie, dokonca majú stres radi, vyhľadávajú ho a túžia v stresovom prostredí pracovať. Nuž, nevedia, nezvládajú a netúžia ... ak, iba dočasne.

Nové stresové faktory sú predmetom skúmania nielen prírodných vied, najmä medicíny, ale aj humanitných vedných odborov, vrátane psychológie a práva. Autor tohto predhovoru s potešením konštatuje, že viacerí odborníci z týchto tieto zdanlivo vzdialených odborov sa stretli na spoločnej konferencii pod gesciou grantovej úlohy APVV-16-0002 Duševné zdravie na pracovisku a posudzovanie zdravotnej spôsobilosti zamestnanca a vzájomne si vymieňali poznatky a myšlienky. Vzájomná interdisciplinárna interakcia sa stáva základom pre nové poňatie problematiky a inšpiratívne metódy skúmania.

Zborník predstavuje výsledky prednesov prezentovaných na spoločnej konferencii s názvom Starostlivosť o zdravie zamestnancov, ktorá sa konala v dňoch 6. až 8. júna 2018 v Hornom Smokovci, vo Vysokých Tatrách. Veríme, že jeho obsah zaujme a podnieti i vás, čitateľov.

JUDr. Marcel Dolobáč, PhD.

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Ján Husár - Kristián Csach (eds.)

The collection contains contributions presented at the international conference held on April 1^st - 3^rd 2014 in Smolenice, organized by Pavol Jozef Šafárik University in Košice in cooperation with the Institute of State and Law of the Slovak Academy of Sciences and the Institute of State and Law of the Czech Academy of Sciences. Authors are high-profile Slovak and Czech scholars in the field of private law and company law, as well as representatives of new generation of young researchers. Contributions focus on contemporary issues in the field of company law, in particular theoretical basis of corporations, groups of companies, doctrine of abuse of rights, reflective loss and new tendencies in corporate law in foreign legal orders. The first part of the contributions presented at the conference have been already published in the special issue of the theoretical magazine Právny Obzor n. 4/2014. 

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Alena Krunková - Simona Farkašová

Proceedings of the International Scientific Conference on EU Funds Law in Theory and Practice held on October 3, 2019, in Košice.

The conference was attended by representatives from the academic sphere, educators from the Faculty of Law at UPJŠ in Košice, who created the subject and continue to participate in its teaching. The participants included professionals from practice, such as those from the Office of the Deputy Prime Minister of the Slovak Republic for Investments and Informatization, the Office for Public Procurement of the Slovak Republic, the Supreme Audit Office of the Slovak Republic, and the Ministry of Labor, Social Affairs, and Family of the Slovak Republic. Valuable information was also shared at the conference by representatives from the Ministry of Regional Development of the Czech Republic, OECD representatives, and representatives from the European Commission's Representation in Slovakia. The presented contributions reflected current issues in a highly professional manner, identified problematic areas, and outlined suitable solutions for contentious issues.

From the individual presentations of the conference participants, it was possible to compile a work that, while not extensive in scope, is very remarkable in value. It connects theory and practice in an outstanding manner and thus expands knowledge in the still complex issue of the legal regulation of European Union funds.

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Martina Jánošíková -  Dominika Marčoková Becková (eds.)

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

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

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

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Ľudmila Pošiváková - Adam Giertl

The presented selection of public international law documents aims to map international law from both historical and sectoral perspectives. The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.

The selection is guided by the publication Public International Law – General and Special Part by Prof. Ján Klučko, which is reflected in the division into general and special parts. The general part addresses the historical development of international law but primarily focuses on the protection of individuals and responsibility relationships in international law. The special part then examines the international regulation of various institutions of international law.

We acknowledge that this selection offers room for expansion, but we believe it meets basic requirements and fills a certain gap in the study of international law.

We trust that this collection of public international law materials will be beneficial for students, and not only for them, in the study of public international law and will contribute to raising awareness in this field.

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Alena Krunková (ed.)

Proceedings of the Scientific Conference Held on June 28, 2016 at the Faculty of Law of Pavol Jozef Šafárik University in Košice in connection with the implementation of the project “The European Union and Its Impact on the Organization and Functioning of Public Administration in the Slovak Republic” – approved under number MVZP – SK PRES/2016/134

The Slovak Republic, as a member state of the European Union, is undertaking a historic role associated with the Presidency of the Council of the European Union within the presidency trio. At the beginning of 2016, the Ministry of Foreign and European Affairs of the Slovak Republic announced a call for applications for grants for 2016 in the field of international relations and foreign policy, specifically focused on the Slovak Republic’s Presidency of the Council of the European Union. The Faculty of Law of Pavol Jozef Šafárik University in Košice responded to this call and obtained a project aimed at carrying out research activities through a series of events focused on regional self-government in the Slovak Republic in the context of its role within the European Union. The Faculty has long been engaged with issues of European Union law both in its teaching and in the scientific research activities of its individual faculty members. The project aims to enrich this portfolio with special activities targeting not only professionals, but also students and the general public.

The first activity of the project was a conference entitled “The European Union and Its Impact on the Organization and Functioning of Public Administration in the Slovak Republic – Development So Far, Current State, and Perspectives.” The conference was attended by invited public officials, representatives of academia, and representatives of local government, as one of the main goals of the project is to connect the academic community with the practical sphere and thus involve practitioners in the planned activities within the project.

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Regina Hučková - Diana Treščáková - Laura Rózenfeldová

Vysokoškolská učebnica Právo informačných a komunikačných technológií je určená študentom vysokých škôl vo všeobecnosti, najmä však študentom Právnickej fakulty, ktorí majú záujem o štúdium práva v spojení s informačnými a komunikačnými technológiami. Učebnica predstavuje zdroj informácií potrebných nielen pre štúdium tejto problematiky, ale aj pre rozšírenie celkového obzoru v danej problematike.

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

Collection of scientific works

The year 2020 has been marked globally by an unprecedented situation related to the spread of Covid-19 since its beginning. At the start of this calendar year, as our organizational team began preparing for another edition, we still hoped that our traditional autumn conference was far away, and in this maximum optimism, we launched the organization of the jubilee 10th edition of our now-traditional conference. This conference has become a stable part of scientific and professional conference events under domestic conditions and has become a stable part of many people's work programs. However, 2020 was almost entirely filled with restrictions from its start, with these restrictions affecting even the organization of conferences. Our 10th Law – Business – Economy Conference fell victim to this current situation and had to be canceled "with gritted teeth." The situation allows us nothing but hope that in 2021 we will be able to meet at our traditional location in High Tatras. We take these meetings for granted; if this situation is good for nothing else, it at least serves as a slowdown and an awareness of our own vulnerability.

See you at the next edition of Law-Business-Economics in October 2021.

You are receiving a collection of scientific papers published in connection with the resolution of scientific projects at the Department of Commercial Law and Economic Law as the main organizer of the scientific conference, as well as other departments of the Faculty of Law at UPJŠ in Košice, and many academic workplaces both domestically and abroad. The collection is published with support from the Agency for Support of Research and Development. The editors thank all who contributed to it with their scientific articles, as well as reviewers for their valuable comments and recommendations.

On behalf of the editors: Regina Hučková

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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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Dominik Šoltys

The scientific monograph The H(andb)ook of Legal Feminism: The Concept, Nature, Features, Development and Forms of Legal Feminism presents for the first time the issue of legal feminism in Slovak jurisprudence in such a comprehensive way. Author analyzes legal feminism as a distinctive movement of legal philosophy and legal theory. He places legal feminism in the broader framework of general feminism.

The internal ideological and developmental diversity of legal feminism brings the author´s examinations before the effort to systematize according to ideological and theoretical similarities or differences with emphasize to the development of feminism in different waves. In this regarding, author presents various forms of feminism and legal feminism, including their most important representatives. The increased view of the monograph deals with contemporary Anglo-American feminism since the end of the 1960s till the present, i.e., the period from which legal feminism emerged as a conceptual and critical movement of legal thinking.

Author analyzes the critical view of legal feminism on law and current legal policy. He specifies abstract and basic theoretical features of the feminist jurisprudence. In this regard, the author pays attention to important concepts, categories, ideological assumptions, or methodological and methodological frame of feminist legal science. In addition to providing a comprehensive overview of the development of diverse forms of legal feminism the monograph also focuses on the normative side of feminist theory of law, which challenges the modern jurisprudence in elimination of gender and gender as legally relevant criteria.

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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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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Collection of papers from session of the slovak section of the IVR

In accordance with its name, the collection is devoted to three framework areas consisting of the rule of law, justice and the future of democracy, reflecting the focus of the 31st World Congress of the International Association for the Philosophy of Law and Social Philosophy (IVR). Published contributions of the slovak section of the IVR are devoted to the present questions of the rule of law in relation to the democratic legal state. Principles of the rule of law and present questions connected to the democratic character of the Slovak republic, including the democratic procedures on the local level, are juxtaposed with shifts on the international and global scene. Individual contributions are thus devoted to the technical and biotechnological challenges of contemporary democracy, the manifestation of game theory in the search for consensus in collegial judicial bodies, or to the concept of loyal opposition in the ongoing judicial dialogue surrounding the application of law in the european legal space. Space is also devoted to the universal questions of the nature of legal science, and to the present and future of the rule of law. The collection thus goes beyond the borders of the slovak legal space and aims to understand current trends in a broader context.

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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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Žofia Šuleková (ed.)

Proceedings of the Contributions from the IV. Student Symposium on Corporate Law held on November 24-25, 2016, at the Training Facility of Pavol Jozef Šafárik University in Danišovce.

The Department of Commercial Law and Economic Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the fourth edition of the student symposium, this time focusing on corporate law.

The event took place on November 24-25, 2016, at the training facility of Pavol Jozef Šafárik University in Danišovce. The aim of the annually organized symposiums is to create a discussion platform for students with the participation of mentors from the department, including teachers, researchers, and doctoral students. This year’s symposium focused on problematic issues related to the legal status of a partner in a commercial company. The topics were assigned to allow students to demonstrate and develop their analytical and argumentative skills while improving their ability to present and formulate their own views and perspectives.

The presented proceedings are the outcome of the students' work from this event.

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