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

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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 The reader will find several historical documents in this collection, but the focus is primarily on currently valid legal sources.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.

Download the e-book for free (pdf)

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

Zborník vedeckých prác doktorandov.

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Daniela Lamačková-Renáta Orosová- Beáta Sakalová- Diana Repiščáková

Methodological guide for teachers for classroom lessons and civics Teaching law experientially? Is it even possible? The answers to these questions are provided by a methodological guide that uniquely links experiential learning methods with legal content. This methodological guide is a set of techniques based on the use of interactive and participatory learning methods, focusing on selected human rights and value-oriented topics, which also have the potential to develop other key competences of students, such as their communication skills, their ability to learn and educate independently, their ability to think critically, their ability to work with and analyse texts, their ability to discuss and express their opinions, and their ability to listen to each other. The methodological guide consists of a set of training activities - techniques, while each technique contains a precise description of the procedure for conducting a specific activity, the expected duration of the activity, aids, discussion topics and also a short pedagogical and legal commentary, precisely "tailored" to the specific legal topic. The legal topics are chosen to be generally applicable to both classroom and civics lessons, to raise questions about the functioning of rules and the need to respect them, mutual respect and tolerance, and to encourage reflection on the limits of individual rights and on responsibility in exercising one's rights. The techniques use training methods such as group work, brainstorming, role-playing, dealing with model situations, as well as a simulated court process. The methodological guide is intended for classroom teachers in the implementation of classroom lessons, and also for the purposes of the subject of civics, as well as for students of pedagogy at the Pavol Jozef Šafárik University in Košice.

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E-book

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

The presented monograph is dedicated to the reforms of local administration in the middle of the 19th century, which led to the introduction of municipalism - the nationalization of local administration. The work is primarily devoted to the analysis of the differences between legal articles 42/1870 and 21/1884, the second of which has so far been considered by Slovak legal historians as an amendment. I will explain the differences in the text of both standards, as well as by pointing out the practice of applying both standards in local practice in Abov and Turňa, the legal article 21/1884 is applicable, it is recoded and after the thresholds of the Czechoslovakia it was received as an obligation of the local sparva in Slovakia and is valid even in the time of Conclusion The Trianon peace treaty.

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Jozef Sábo

The monograph deals with two fundamental aspects concerning evaluation of evidence in the law. In the first part, the monograph addresses the question: „How it is possible to apply law in individual case, if human knowledge about past is objectively limited and flawed?“ (e.g. what is the nature of truth in the law?). The second part of the monograph identifies certain models of reasoning concerning factual questions which occur across different individual legal cases (especially tax cases and criminal cases). In that regard, the monograph draws from Anglo-American legal scholarship and deals with three main concepts concerning evaluation of evidence: argumentation, probability and narratives and their role in evaluation of evidence.

The monograph is the output of the grant project APVV no. 16-0160 which deals with the issue of tax evasion and tax avoidance (especially their motivating factors, emergence, and elimination). The author believes that better understanding of evaluation of evidence may contribute to the improvement in effectiveness of tax administration.

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Dominika Zavadová(ed.)

Zborník z III. študentského sympózia z obchodného práva

V novembri 2015 sa v univerzitnom účelovom zariadení v Danišovciach uskutočnil už tretí ročník študentského sympózia z obchodného práva. Po dvoch rokoch sympózií zameraných na právo obchodných spoločností bola strešnou témou tretieho ročníka všeobecná časť obchodného záväzkového práva. Aj v tomto roku ostalo cieľom študentského sympózia vytvoriť väčší priestor formulovať vlastný pohľad na určitú aktuálnu právnu problematiku a prezentovať výsledky vlastnej práce.
Strešná problematika umožnila zadať viaceré aktuálne témy a študenti tak mohli spracovať problémy, s ktorými sa pravdepodobne budú boriť aj v budúcej praxi. Zvolené témy nepatria medzi témy jednohlasne vnímané právnou doktrínou, resp. ustálenou judikatúrou. Práve naopak, zámerne boli zvolené témy, o ktorých niet mnoho tuzemských literárnych zdrojov. Na spracovanie jednotlivých tém tak nepostačovali bežné učebnicové či komentárové znalosti.
Zapojení členovia katedry, tak z radov učiteľov, ako aj doktorandov, pôsobili aj v tomto roku skôr ako kontaktné osoby, než ako konzultanti či vedúci práce študentov.
Primárnym účelom sympózii na fakulte je umožniť študentom prejavujúcim záujem o obchodné právo rozvinúť analytické či argumentačné schopnosti, ale aj prejavenie osobnosti študenta. Chceme, aby poslucháči rozvíjali nielen odborné znalosti, ale aj osobné schopnosti, tzv. soft skills, umenie prezentovať vlastný názor a presvedčivo argumentovať.
Výsledky práce študentov môžete vidieť v tomto zborníku.
Nám ostáva dúfať, že aj iní poslucháči budú mať záujem prehĺbiť svoje poznatky a prezentovať výsledky vlastnej práce na nasledujúcich sympóziách. Veríme, že školské kurikulum sa už nadlho podarilo rozšíriť o ďalšie fakultatívne podujatie.

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

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA no. 1/0485/21: „Simultaneity and possibilities of reforming the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which are currently being addressed at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice.

The output of this symposium is a reviewed proceeding of papers, in which students focus on examining the current challenges of financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

The authors also assess in detail the current situation in the research area, and they also present de lege ferenda proposals that could contribute to the development and improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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Milan Sudzina, Renata Świrgoń-Skok, Wojciech J. Kosior

Given the importance of the ownership right, the aim of this monograph is to provide an analysis, a clear systematic interpretation and an evaluation of the above issue, not only from the theoretical point of view, but also from the point of view of legal practice. The protection of ownership relations is ensured in various ways. It is judicial protection, protection provided by local self-government authorities, self-help, public registration of real property and other instruments of administrative and criminal law. In connection with the transformation of legislation in Slovakia and Poland after the fall of the socialist regime, there have been many changes in the legislation of both countries concerning the protection of ownership rights. A number of private law institutions related to the ownership of real property, the use of which was impossible or limited during the socialist period, have been restored. Legislation has also been adopted to alleviate the consequences of certain property and other injustices caused by the deprivation of ownership of real property during the socialist period. The adoption of restitution legislation was the basis for restoring the ownership rights of the original owners, who were allowed to get back their real property that had been used by socialist organisations. After the end of the socialist regime, the various forms of ownership, which until then had favoured the state ownership, were abolished. Changes were made to ensure that the ownership rights of all owners had the same content and enjoyed the same legal protection. The monograph is structured in such a way as to enable a comparison of individual institutions of rights in rem under Polish and Slovak law. The monograph also analyses the relevant decision-making practice of the supreme judicial authorities. The scientific methods applied enabled the authors not only to analyse and evaluate the historical context and the current legal regulation of ownership rights in Poland and Slovakia, but also to point out possible gaps and shortcomings and to elaborate de lege ferenda proposals that can be used in future legislative activity.

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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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Jana Žuľová(ed.)

Zborník príspevkov z I. ročníka študentského sympózia z pracovného práva konaného v dňoch 8. – 9. apríla 2016 v Danišovciach

Diskusie k téme súkromia sú v súčasnej dobe veľmi aktuálne a zaujímavé. Zdokonaľovanie a progres technológií pridali súkromiu jednotlivca nový rozmer. S používaním moderných elektronických výdobytkov sa v spojitosti so súkromím skloňujú slová ako vzácny artikel, chiméra či ilúzia. Voči modernizácii nezostali imúnne ani pracoviská. Stroje nahrádzajú prácu ľudí, programujú a plánujú výrobný proces, ale aj kontrolujú, monitorujú a zaznamenávajú plnenie zadaných pracovných úloh. Dostupnosť technológií a ich zavádzanie do prevádzok zamestnávateľov narúša osobnú a osobnostnú sféru zamestnancov, ktorá je imanentnou súčasťou života každej osoby a nezostáva ponechaná za dverami pracoviska. Správne a korektné využívanie kontrolného mechanizmu zamestnávateľmi znamená nielen zvládnutie jeho technickej inštalácie na pracovisku a úhradu na to finančne vynaložených nákladov, ale aj rešpekt k súkromiu zamestnanca. Nemožno opomenúť, že právo na súkromie patrí medzi základné ľudské práva a slobody požívajúc tomu zodpovedajúcu charakteristiku (neodnateľnosť, nescudziteľnosť, nezrušiteľnosť...) a príslušnú právnu ochranu. A aj keď nie je absolútne, a môže byť suspendované v prospech iného práva (predovšetkým práva zamestnávateľa na ochranu jeho vlastníctva), každý zásah akým je plošné kamerové sledovanie, monitoring telefonátov, emailovej pošty, blokovanie určitých internetových stránok a pod. má vždy nepriaznivé dôsledky na súkromie zamestnanca.

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Alena Krunková (ed.)

Zborník príspevkov z vedeckej konferencie konanej dňa 28.6.2016 na Právnickej fakulte Univerzity Pavla Jozefa Šafárika v Košiciach v súvislosti s riešením projektu Európska únia a jej vplyv na organizáciu a fungovanie verejnej správy v Slovenskej republike - schválený pod číslom MVZP – SK PRES/2016/134

Slovenská republika, ako členský štát Európskej únie, sa zhosťuje  historickej úlohy súvisiacej s realizáciou predsedníctva Rady Európskej únie v rámci predsedníckeho tria. Začiatkom roka 2016 vyhlásilo Ministerstvo zahraničných vecí a európskych záležitostí Slovenskej republiky Výzvu na predkladanie žiadostí o dotáciu na rok 2016 v oblasti medzinárodných vzťahov a zahraničnej politiky SR zameranú práve na predsedníctvo Slovenskej republiky v Rade Európskej Únie. Na túto výzvu zareagovala Právnická fakulta Univerzity Pavla Jozefa Šafárika v Košiciach a získala projekt pre realizáciu výskumných aktivít prostredníctvom série podujatí zameraných na regionálnu samosprávu Slovenskej republiky v súvislosti s jej pôsobením v rámci Európskej únie. Problematike práva Európskej únie sa fakulta venuje dlhodobo jednak v pedagogickom procese, no i vo vedeckovýskumnej činnosti jednotlivých pedagógov. Riešený projekt má ambíciu obohatiť toto portfólio o osobitné aktivity zamerané nielen na odbornú sféru, no i na samotných študentov a laickú verejnosť.

Ako prvá aktivita projektu bola realizovaná  konferencia s názvom „Európska únia a jej vplyv na organizáciu a fungovanie verejnej správy v Slovenskej republike – doterajší vývoj a aktuálny stav, perspektívy“. Zúčastnili sa jej pozvaní verejní činitelia, zástupcovia akademickej sféry, no i predstavitelia samosprávy, nakoľko jedným z hlavných cieľov projektu je prepojiť akademickú obec so sférou praktickou a zapojiť tak predstaviteľov praxe do plánovaných aktivít v rámci riešenia projektu.

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Adrián Popovič  - Jozef Sábo

Reviewed proceedings from the student symposium organized on the occasion of IV. Slovak-Czech days of tax law.

The International Scientific Conference IV. Slovak-Czech days of tax law was held 16th - 18th June 2021 in Košice (Faculty of Law of Pavol Jozef Šafárik University in Košice). On this occasion, a student symposium on the topic: "Current Challenges of Tax Law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 15th June 2021. The focus of the symposium was chosen due to the content of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which is currently being addressed at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice. The output of this symposium is a reviewed proceeding of papers, in which students focus on examining the current challenges of tax law. In this context, students examine not only the current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate, the decision-making of the Court of Justice of the European Union in the field of direct taxation and indirect taxation, but also new and extremely current taxation issues of cryptoactive (virtual currency) taxation, not only in the Slovak Republic but also in the world. The authors also assess in detail the current situation in the research area, and they also present de lege ferenda proposals that could contribute to the development and improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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E-book

Dominika Becková - Adam Giertl (eds.)

Collection of Papers of PhD. students and young researchers

Institute of International Law and European Law offered a place to PhD. students and young researchers to publish scientific outputs of their research. Submited collection of scientific contributions is the result of that initiative. Papers deal with the implementation of international law and law of the EU into the domestic legal system.

Thematically is the collection of contributions divided into several parts, that are dedicated to contributions dealing with the issues of legal theory and international and european law.

Contributions are addressing issues of human rights protection, they aim to the roles of international and supranational judiciary, environment, criminal and public law. Collection of contributions includes also chosen problems of private law and it also dedicates space for contributions focused on foreign investments.

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Radomír Jakab - Peter Molitoris

Predkladaná učebnica má slúžiť ako učebná pomôcka v pedagogickom procese v rámci študijných predmetov zameraných na správne právo procesné. Z hľadiska štruktúry a obsahových náležitostí reflektuje požiadavky, ktoré sú požadované pre účely postupových skúšok a štátnej skúšky na Právnickej fakulte a Fakulte verejnej správy Univerzity Pavla Jozefa Šafárika v Košiciach. Rovnako, je využiteľným zdrojom informácií aj pre potreby štúdia na iných právnických fakultách v rámci Slovenskej republiky. V neposlednom rade, môže byť vhodnou pomôckou i pre aplikačnú prax, a to tak na orgánoch verejnej správy, na súdoch, ako aj pre advokátov prichádzajúcich do styku so správnym konaním.

E-book

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.

Download the e-book for free (pdf)

E-book

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).

Download the e-book for free  (pdf)

E-book

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

Zborník vedeckých prác doktorandov.

Download the e-book for free (pdf)

E-book

Daniela Lamačková-Renáta Orosová- Beáta Sakalová- Diana Repiščáková

Methodological guide for teachers for classroom lessons and civics Teaching law experientially? Is it even possible? The answers to these questions are provided by a methodological guide that uniquely links experiential learning methods with legal content. This methodological guide is a set of techniques based on the use of interactive and participatory learning methods, focusing on selected human rights and value-oriented topics, which also have the potential to develop other key competences of students, such as their communication skills, their ability to learn and educate independently, their ability to think critically, their ability to work with and analyse texts, their ability to discuss and express their opinions, and their ability to listen to each other. The methodological guide consists of a set of training activities - techniques, while each technique contains a precise description of the procedure for conducting a specific activity, the expected duration of the activity, aids, discussion topics and also a short pedagogical and legal commentary, precisely "tailored" to the specific legal topic. The legal topics are chosen to be generally applicable to both classroom and civics lessons, to raise questions about the functioning of rules and the need to respect them, mutual respect and tolerance, and to encourage reflection on the limits of individual rights and on responsibility in exercising one's rights. The techniques use training methods such as group work, brainstorming, role-playing, dealing with model situations, as well as a simulated court process. The methodological guide is intended for classroom teachers in the implementation of classroom lessons, and also for the purposes of the subject of civics, as well as for students of pedagogy at the Pavol Jozef Šafárik University in Košice.

Download e-book for free (pdf)

E-book

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.

Download the e-book for free  (pdf)