Medzinárodné a európske právo v kinematografii II.

 Erik Štenpien 

E-book

Peter Huba - Jozef Sábo - Martin Štrkolec

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

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

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

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

Download the e-book for free (pdf)

E-book

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

Collection of Scientific Works

The scientific papers presented in this Collection are primarily the result of academic research conducted by experts working within the academic environment—particularly at Faculties of Law in the Slovak Republic and the Czech Republic, as well as by foreign experts, including those from Poland, the Russian Federation, Serbia, and others. In addition to academic contributions, this Collection also includes scientific and professional articles authored by legal practitioners, especially lawyers, notaries, and judges—not only from our own jurisdiction, but also judges from the General Court of the European Union. Contributions from professionals in the field of banking have also enriched this Collection. Moreover, the Collection provides space for aspiring scholars in the field of legal science, thereby combining timelessness with dynamism.

Given the diversity of the published contributions, it can be said that this Collection represents a connection between theory and practice, private and public law, as well as various branches of law. Nevertheless, the content of this Collection aligns with and reflects the central theme of the international symposium, namely: "CORPORATIONS – CONTRACTS – CODIFICATIONS – CONTEXTS." The individual sections of the Collection are interconnected and create a coherent whole, subsumed under a publication characterized by unity.

Download the e-book for free (pdf)

E-book

Karin Cakoci et al.

The authors in the monograph focused on describing the genesis and current state of the legal regulation of consumption taxes in the Slovak Republic in interaction with the harmonization process, as well as identifying the mutual dependence of the legal regulation and revenues from consumption taxation on the effect on the state budget of the Slovak Republic.

Given the importance and justification of the researched issue, particularly in relation to the future functioning of the European Union, as well as the impact on the performance of the economies of individual member states, with an emphasis on the development and quality functioning of the single internal market, the authors, through the publication of the monograph, attempt to provoke a broader professional discussion about their own summarized presented results, which were obtained during the entire period of solving the scientific project, concerning current trends as well as perspectives in the field of EU tax policy and its influence on domestic tax legislation in the Slovak Republic in the area of consumption taxes in interaction with budgetary impacts.

The overall goal of the monograph is to present existing and own acquired knowledge related to the issue of consumption taxes in Slovakia, with an emphasis on the development of EU initiatives in this area, as well as a critical evaluation of their impact on the state budget of the Slovak Republic, and presenting possible future developments.

Download the e-book for free  (pdf)

E-book

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.

Download e-book for free (pdf)

E-book

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).”

Download e-book for free (pdf)

E-book

Alexander Bröstl - Marta Breichová Lapčáková (eds.)

The presented Collection Volume is dedicated to three framework areas, namely justice, community and freedom. These are the thematic areas of the 30th IVR World Congress, on the occasion of which a meeting of its Slovak section was held. The published contributions focus on the main topic of the congress, which is also the central topic of legal and social sciences. Thus, in the Collection we will find reflections on the freedom of the individual in society, its various shades of meaning and forms. The question of the organization of social relations in the form of the degree of participation of citizens in state power in the context of the democratic form of government and its current challenges should not be neglected either. Thus, the institutions of direct and indirect democracy, the dangers of the lures of the so-called totalitarian democracy, or the question of identities in a postmodern pluralistic society. The question of justice in procedural law is not avoided either.

The collection thus provides the reader with a wide area of research from legal-philosophical questions, through questions of the theory of the constitutional state, to their application in legal practice. Geographically, it maps the events in the Central European and wider European area with an impact on their global dimension. The publication can thus become a useful source of knowledge and current developments in jurisprudence and its main topics with the aim of a better understanding of social reality.

Download the e-book for free  (pdf)

E-book

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."

Download the e-book for free (pdf)

E-book

Jozef Suchoža - Ján Husár - Regina Hučková

The Proceedings of the International Scientific Symposium "LA W-BUSINESS-ECONOMICS XII" is a collection of scientific works by authors participating in the symposium of the same name. The publication focuses primarily on the area of representation in private law, related pai1ies in corporate and bankruptcy law, and current issues of legal regulation of artificial intelligence.

The authors of indivídua! contributions are erudite experts from various branches of law. The collection of scientific papers is a complete work in the form of a collection, with an overlap into private and public law sectors.

Readers are presented with scientific outputs from authors from the Slovak legal environment, as well as from foreign authors. Several authors' paper provide a European legal perspective or an international comparative perspective.

Download e-book for free (pdf)

E-book

Kristián Csach - Ľubica Širicová

Private international law has undergone dramatic changes in recent periods. The fully operational process of communitarization of this legal field has not yet – and perhaps could not have been – effectively reflected by domestic legislators. Under the current legal status, it is not uncommon for legal issues to intertwine regulations of community origin and domestic legislation (embodied primarily by Act No. 97/1963 Coll. on Private International Law and Procedure).

Questions about the obsolescence of some provisions of this, until recently, universal codified regulation of private international law arise mainly (but not exclusively) from the conflict rules contained in the so-called "Rome I" Regulation on the law applicable to contractual obligations, the "Rome II" Regulation on the law applicable to non-contractual obligations, and most recently in Council Regulation (EC) No. 4/2009 of 18 December 2008 on jurisdiction, applicable law, recognition, and enforcement of decisions and cooperation in matters relating to maintenance obligations.

Respecting the principle of the primacy of generally binding acts of the Community over domestic law, the correct application of normative texts cannot be achieved without the ability to quickly navigate through the norms and subsequently compare them.

Students and anyone else are therefore confronted with a multitude of legal regulations of substantial scope and detailed regulation. Currently, apart from systematically arranged references on the websites of the Ministry of Justice, we do not find a comprehensive material that would offer an overview of legal regulations in the field of private international law and procedure.

Download the e-book for free (pdf)

Tibor Seman - Radomír Jakab - Jozef Tekeli

The presented textbook on the general part of substantive administrative law offers a comprehensive collection of knowledge, principles, doctrines, institutions, and legal norms that form the foundation for the existence and functioning of public administration. It serves as a prerequisite for mastering the special part of substantive administrative law and administrative procedural law. This updated version of the first edition of the textbook reflects the current development of public administration, the state of administrative law, and educational needs. The textbook introduces key institutions of the general part of administrative law, which are essential for understanding how public administration operates in Slovakia. It includes the characteristics and internal structure of administrative law, its sources, and its relationships with other branches of law. Covered topics include subjects of administrative law, the organization of public administration, methods and forms of its activities, guarantees of legality in public administration, administrative liability, civil service, and work performed in the public interest. It will be useful not only to students but also to anyone interested in the theory and practice of such a dynamic branch of law as administrative law undoubtedly is.

E-book

Lucia Bakošová (ed.)

Proceedings from the XVII Annual Student Symposium on International and European Law held on October 27, 2023.

The presented proceedings from the student symposium are part of a long-standing tradition of student symposia organized by the Institute of International Law and European Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice. This seventeenth edition of the symposium, entitled "The Environmental Dimension of International Territorial Regimes," took place on October 27, 2023.

The symposium was thematically dedicated to the current and dynamically developing issue of the environmental dimension of international territorial regimes.

Download e-book for free (pdf)

E-book

Marcel Dolobáč - Ľuboš Dobrovič - Ivan Kundrát

Hypothesis, disposition, sanction. The standard tripartite structure of a legal norm, which is taught to first-year law students. Three concepts that students undoubtedly master from their perspective, yet they simultaneously challenge legal science, which repeatedly revisits them. The publication does not aim to theoretically address all aspects of the legal norm; it focuses solely on one of them, and as the title suggests, that is the sanction.

The monograph has been developed by three authors, whose contributions are equal; they engaged in debates and often could not reach a consensus. We hope that the reader will also join this debate and that the presented monograph will inspire further reflection and scientific activity.

Download the e-book for free (pdf)

E-book

Milena Barinková (ed.)

The researchers of the grant task ‘Creation and implementation of labour law with regard to regional aspects of the labour market’ deal in their work with the analysis of employers' attempts for legislative changes in the level of social rights of employees justified by regional differences, the analysis of possible impacts in their implementation, as well as the assessment of their compliance with the protective function of Slovak labour law and the value character of fundamental human rights inherent in the European and legal culture.

Download the e-book for free (pdf)

E-book

Dominika Cukerová - Andrej Oriňak - Kateřina Hrabánková (eds.)

The proceedings offers contributions from the international scientific conference of doctoral students and young researchers held on 25 April 2024 at the Faculty of Law, UPJŠ in Košice, which was thematically oriented on Innovative Law and Innovations in Law. The authors of the papers confirmed that innovation in law can take many forms. The first part of the papers, which pays attention to how law can respond to innovations, is a manifestation of this. These are the papers by Jana Cihanová, Andrej Oriňák, Denisa Rudžiková and Matej Biroš, who presented the use of deepfake technology, artificial intelligence and software tools in legal practice in the context of their legal regulation. Looking at familiar things differently can also be a source of innovation. In this vein, Dominik Mizerski, Juraj Valentovič, Lucián Török and Kateřina Hrabánková presented interpretive and application innovations in the field of private law. The third part of the papers by Michaela Szittyaiová, Natália Priateľová, Filip Baláži, Elena Lazoríková and Laura Gazdagová offers a preview of the innovations that the public law section is facing today. Finally, the fourth and last group of papers specifically explains innovations against the background of criminal law regulation. These are contributions by Michal Novák, Miroslav Srholec, Vladimír Petrila and Martina Makaturová. The variety of topics covered in this proceedings shows that each area of legal regulation can be characterised by specific innovations and, in this context, by the dynamics with which they permeate legal regulation.

Download the e-book for free (pdf)

E-book

Erik Štenpien - Lucia Pištejová  - Ivan Svatuška (eds.)

Proceedings of the international scientific conference held on April 13-14, 2023, organized by the Department of History of State and Law, Faculty of Law, University of Pavel Jozef Šafárik in Košice.

The presented collection provides a summary of scientific works from the last international conference dealing with the issue of the Trianon Peace Treaty and the negotiations during the peace conference after 1918. The collection contains scientific contributions from members of the research team of the APVV 19-0419 project, as well as other experts from the field of legal history. Through their contributions, they offer an insight into the complex processes of the formation of Europe after the First World War. They approximate the essential and relatively complicated processes of negotiations on important issues of the post-war arrangement and the further direction of individual countries. Contributions of foreign legal historians, which bring an alternative view of the examined issue, are a stimulating contribution to the collection.

The anthology includes scientific studies related to the investigated issue, often with an overlap with the present. The collection also includes scientific contributions with positive legal topics. The collection in the presented form is thus primarily intended for readers from the professional public.

Last but not least, it can interest the lay public interested in the issue of the post-war arrangement and Slovak-Hungarian relations.

Download the e-book for free (pdf)