Implementácia iniciatív EÚ v oblasti spotrebných daní a ich rozpočtovo-právne dopady

E-book

Jaroslav Dolný - Monika Seilerová (eds.)

The collection of contributions from the VII. Student Symposium on Commercial Law and Labor Law held on December 5, 2019, at the Faculty of Law of Pavol Jozef Šafárik University in Košice

The theme of this year's symposium provided students with the opportunity to choose between addressing issues related to commercial law or focusing on labor law aspects concerning the position of members of the governing bodies of commercial companies, based on an analysis of legal regulations and case law.

The creative exploration of commercial law questions particularly related to areas such as the manner of acting on behalf of a commercial company, the liability of the de facto statutory body of a commercial company, information obligations of the statutory body towards its shareholders, and the remuneration for serving as a member of the board of directors of a joint-stock company. It also addressed the liability of the statutory body for the insolvency of the company and the enforcement of non-competition clauses concerning managing directors of limited liability companies.

The connection between commercial law and labor law was directed towards a legal analysis of personal data protection related to health and its misuse by members of the governing bodies of commercial companies, as well as the legitimacy of concurrently holding a position (as a member) in a statutory body with an employment relationship, and the legal status of senior employees, particularly concerning their duties and responsibilities for ensuring employee health through creating healthy working conditions.

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E-book

Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

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E-book

Dominika Kováčová- Lucia Pištejová- Ivan Vaňa

The present monograph deals with the post-war settlement of relations and peace negotiations related to the settlement of the borders of the newly established Czechoslovak Republic. The work discusses in detail the negotiation processes related to the preparation and signing of the Versailles and Saint-Germain Peace Treaties. Similarly, it then discusses in detail the peripeties related to the drafting of the Treaty of Trianon dealing with the border with Hungary and its subsequent delineation in the field. Last but not least, the thesis captures the settling of Czechoslovakia's international relations with Poland and their common border, with a particular focus on the arbitration settlement on the territory of Orava and Spiš.

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E-book

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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E-book

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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E-book

Elena Lazoríková - Adrián Popovič - Anna Románová

Reviewed proceedings of scientific papers

The Proceedings presents papers from international scientific conference “The Condition of Public Finances in the EU and their Future Perspectives” held on June 2 – 3, 2022 in Košice, Slovakia and is published as a partial outcome of the implementation of the VEGA project 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)" and VEGA project No. 1/0214/21: "Real Property Tax - Legal Status and Potential".

The proceedings consist of contributions from conference participants divided into two thematic sections: “The EU Budget” and “Real Estate in Taxation.” While the first section addresses both the revenue side of the EU budget (particularly in the context of the own resources system), as well as its expenditure side and its relationship to other budgets, the second section focuses on real estate as the subject of specific regulations under various taxes, including those that directly tax real estate through a tax of the same name.

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Ladislav Orosz - Diana Horňáková - Patrik Mário Čerňanský

This scientific proceedings volume serves as the final joint publication output of essentially the entire research team of the aforementioned scientific project. It consists of contributions presented at the scientific seminar The Constitution of the Slovak Republic and Its Perspectives. Improving the Constitutional Text and Increasing the Authority of the Slovak Constitution – A Real Possibility or a Naive Illusion? held from November 23 to 25, 2022, at the training and educational facility of UPJŠ in Košice, Danišovce. The final form of the contributions emerged from the constructive scientific discourse that accompanied the entire course of this seminar.

The content of this scientific proceedings volume, which we offer not only to the broad (especially legal-political) professional public but also primarily to Slovak constitution makers, includes, alongside contributions from members of the research team and invited guests, the literary debut works of doctoral students from the organizing Department of Constitutional and Administrative Law of the Faculty of Law of UPJŠ and the Department of Public Law Disciplines of the Faculty of Public Administration of UPJŠ in Košice. These works thematically correspond to the tasks addressed within the aforementioned scientific project “Constitutional Activity of the National Council of the Slovak Republic (Legal-Political Analysis – Evaluation – Perspectives).”

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Jana Žuľová (ed.)

Collection of Scientific Works

Article 35 of the Constitution of the Slovak Republic guarantees everyone the right to freely choose their profession and receive training for it, as well as the right to engage in entrepreneurial or other gainful activity. Everyone has the right to freely decide whether to secure their livelihood through self-employment—with all the associated consequences and risks—or through employment within labor-law relationships by performing dependent work.

The framework and rules for exercising these rights are primarily regulated by labor, commercial, and tax legislation, each with its own set of rights and obligations applicable specifically to entrepreneurs and employees. Constant competitive pressure, along with the effects of economic crises, pushes employers to seek ways to extract the most from workers while optimizing for the lowest possible insurance, administrative, and tax costs. As a result, employment contracts are being terminated, and under the pressure of losing their income, individuals are "voluntarily" shifting to commercial-law relationships.

This situation, along with other distortions in the labor market, confronts those entitled to work with unfair practices by employers, thereby undermining their ability to freely exercise this fundamental right.

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Dominika Zavadová(ed.)

Proceedings from the 3rd Student Symposium on Commercial Law

In November 2015, the third annual Student Symposium on Commercial Law took place at the university facility in Danišovce.

After two years of symposia focused on company law, the main topic of the third edition was the general part of commercial obligations law. This year as well, the goal of the student symposium remained to provide more space for students to formulate their own perspectives on current legal issues and to present the results of their own work.

The overarching topic made it possible to assign several current issues, allowing students to tackle problems they are likely to encounter in their future practice. The selected topics are not among those unanimously accepted by legal doctrine or established case law. On the contrary, the topics were deliberately chosen for the lack of sufficient domestic literary sources. As a result, processing the individual topics required more than just standard textbook or commentary knowledge.

The participating members of the department, both teachers and doctoral candidates, acted this year primarily as contact persons, rather than as consultants or supervisors of the students’ work. The primary purpose of the symposium at the faculty is to enable students interested in commercial law to develop their analytical and argumentative skills, as well as to express their personalities. We aim for students to develop not only professional knowledge but also personal skills-so-called soft skills-the art of presenting their own opinions and arguing persuasively.

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Dominika Marčoková Becková (ed.)

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law

Proceedings of Papers of XVIth year of the student symposium of the Institute of International Law and European Law is devoted to selected aspects of the place and role of criminal law from the point of view of contemporary EU law and international law. In their contributions, students deal with current topics of criminal law in the law of the European Union and international law. In the EU law, the most actual issue is the European Public Prosecutor's Office, a body of the EU responsible for investigateing and prosecuting criminal offenses affecting the Union's financial interests.

The first part of papers dealt with the reasons for the establishment of the European Public Prosecutor's Office, its structure and tasks, the issue of conducting the investigation of the European Public Prosecutor's Office in the conditions of the Slovak Republic, as well as with the relations of the European Public Prosecutor's Office with its closest partner, the European Anti-Fraud Office.

The second part of the contributions reflects current issues and challenges of criminal law in international law. Authors in their papers focused on the issue of the International Criminal Tribunal for Ukraine, the legal problems and challenges associated with its creation, on the issue of the crime of aggression before the International Criminal Court, as well as on issues of immunity of state representatives before national courts.

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Sergej Romža a kolektív

OBSAH:

1 HISTORICKO-PRÁVNE ASPEKTY
2 KOMPARATÍVNE ASPEKTY
3 JURISTICKÉ ASPEKTY
4 KRIMINOLOGICKÉ ASPEKTY
5 PENOLOGICKÉ ASPEKTY
6 VIKTIMOLOGICKÉ ASPEKTY
7 ORGANIZAČNO TECHNICKÉ ASPEKTY

E-book

Karolína Červená - Anna Vartašová

The scientific textbook in the form of an electronic interactive publication is intended for university students who are interested in an interdisciplinary view of taxation in the context of linking the basic theoretical knowledge in the field of law and economics related to taxation with an emphasis on application practice. The content of the textbook primarily covers general theoretical knowledge in the field of taxation in terms of their historical creation and characteristics in the scope of the legal and economic framework of tax system in general, as well as that currently applied in the Slovak Republic.

The textbook also includes pictures and graphs (listed in the appendix), which interactively complement the text part, as well as a set of questions in (in the context of the scope of particular chapters), whose task is to contribute to the fulfilment of didactic goals of the textbook.

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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).

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Ľuboš Dobrovič - Vladimír Vrana

The world of diplomacy, whether ancient or modern, is naturally prone to problems associated with cultural clashes and often serves as an “unarmed battlefield” of cultural concepts. International diplomacy, however, stands on the assumption of war, as misunderstandings and cultural discrepancies lead to confusion. Cultural encounters also provide many opportunities for the choice of misunderstanding: the choice to perceive an act as an insult, even if unintended, or the choice to ignore the most blatant intentional insult, all according to momentary expediency.

The Roman historian Livy recounts an anecdote about the gates of the Temple of Janus, which, when open, signified that Rome was at war. However, the doors of the ancient Temple of Janus were closed only twice from the beginning of the 7th century BC to the end of the 1st century BC. One might ask, how many times and for how long after the signing of the Treaty of Trianon were the metaphorical gates of the European (or global) Temple of Janus closed?

The publication that the reader holds in their hands does not attempt to exhaustively answer all questions of ancient and modern international diplomacy. That is neither possible nor the goal of this scientific monograph. Authors seeking intersections between diplomacy of antiquity, the Middle Ages, and the early 20th century encountered some thought-provoking ideas and controversial debates. Indeed, what other conclusions can the topic of the Treaty of Trianon and the perpetual clash of cultures in the Mediterranean antiquity and medieval Europe bring?

We believe that the topic of ancient and modern diplomacy will inspire the reader and stimulate the professional public to new ideas, reflections, and scholarly activity.

The scientific monograph was prepared as an output of the project of the Agency for the Support of Research and Development No. APVV-19-0419: "100 years of the Treaty of Trianon."

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Monika Minčičová - Marcel Dolobáč - Jana Žuľová

The presented proceedings of papers is the result of the international scientific conference "Employee in the digital environment", which was organized as part of the research project VEGA 1/0790/20 Employee protection in the context of the Industrial Revolution 5.0 - starting points, opportunities and risks. The online scientific conference took place on the 5th of November 2021 under the auspices of the Department of Labour Law and Social Security Law, Faculty of Law, P. J. Šafárik University in Košice. The proceedings includes a variety of scientific papers focused on the study of current issues caused by the digital transformation of society.Authors respond to partial legal problems of labour law and social security law at the theoretical-legal and application level and reflect on the consequences of ongoing phenomena for the labour market and labour law legislation.

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

Peer-reviewed proceedings of the scientific conference

Health determines an individual's life in all activities and interests, including the possibility and ability to work. Work and health are in the mutual interaction. Work leads to social inclusion, financial self-sufficiency, finding confirmation of one's own usefulness or achieving personal ambitions. Work can have therapeutic effects, but at the same time it can have an adverse effect on health.

Overlapping factors of work environment, alone or in combination with non-work influences, can lead to illnesses that temporarily or permanently exclude an employee from his or her profession. For these reasons, health enjoys fundamental legal protection as one of the most important values, not only in labour relations.

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E-book

Jaroslav Dolný - Monika Seilerová (eds.)

The collection of contributions from the VII. Student Symposium on Commercial Law and Labor Law held on December 5, 2019, at the Faculty of Law of Pavol Jozef Šafárik University in Košice

The theme of this year's symposium provided students with the opportunity to choose between addressing issues related to commercial law or focusing on labor law aspects concerning the position of members of the governing bodies of commercial companies, based on an analysis of legal regulations and case law.

The creative exploration of commercial law questions particularly related to areas such as the manner of acting on behalf of a commercial company, the liability of the de facto statutory body of a commercial company, information obligations of the statutory body towards its shareholders, and the remuneration for serving as a member of the board of directors of a joint-stock company. It also addressed the liability of the statutory body for the insolvency of the company and the enforcement of non-competition clauses concerning managing directors of limited liability companies.

The connection between commercial law and labor law was directed towards a legal analysis of personal data protection related to health and its misuse by members of the governing bodies of commercial companies, as well as the legitimacy of concurrently holding a position (as a member) in a statutory body with an employment relationship, and the legal status of senior employees, particularly concerning their duties and responsibilities for ensuring employee health through creating healthy working conditions.

Download the e-book for free (pdf)

E-book

Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

Download the e-book for free (pdf)

E-book

Dominika Kováčová- Lucia Pištejová- Ivan Vaňa

The present monograph deals with the post-war settlement of relations and peace negotiations related to the settlement of the borders of the newly established Czechoslovak Republic. The work discusses in detail the negotiation processes related to the preparation and signing of the Versailles and Saint-Germain Peace Treaties. Similarly, it then discusses in detail the peripeties related to the drafting of the Treaty of Trianon dealing with the border with Hungary and its subsequent delineation in the field. Last but not least, the thesis captures the settling of Czechoslovakia's international relations with Poland and their common border, with a particular focus on the arbitration settlement on the territory of Orava and Spiš.

Download e-book for free (pdf)

E-book

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.

Download the e-book for free(pdf)

E-book

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.

Download the e-book for free (pdf)