Členovia orgánov obchodnej spoločnosti. Obchodné, pracovné a socio-psychologické aspekty

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Miroslav Štrkolec - Anna Vartašová - Monika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

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Valéria Miháliková (ed.)

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Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

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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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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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Martin Štrkolec

Anotation Within the university textbook, the author focuses on the introduction to the criminal law of procedural and criminal proceedings, especially in terms of its purpose, individual parts and stages, subjects, procedural acts, decisions, as well as the costs of criminal proceedings. This publication is intended for easier orientation in the basics of criminal procedural law, on which it is possible to build qualified knowledge within the following legal branches or legal institutes. The methodology presented in the publication represents a concentrated form of individual provisions of the relevant generally binding legal regulations, while arguments of criminal law doctrine.

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Ľudmila Pošiváková -  Zuzana Antošová - Milan Kočan (eds.)

Proceedings from the Student Debate held on April 24, 2013, at the Faculty of Law of Pavol Jozef Šafárik University in Košice.

In the current period, the rule of law is widely debated both at the academic and political levels. This debate is not only related to the effort to establish the Rule of Law in states that have transitioned from socialist to democratic systems but also in states experiencing various unrests, whether political or religious.

However, it is not just a debate about certain characteristics of the Rule of Law that are missing in domestic law or at the level of international law, but also a debate about the very definition and meaning of the Rule of Law. The rule of law can be likened to an ideal that almost every state strives to achieve. Even in the case of the establishment of the independent Slovak Republic, the framers decided to include among the introductory provisions, which should form the core of the constitution, that the Slovak Republic is a state governed by the rule of law.

However, to achieve the ideal of the rule of law, it is necessary not only to declare it but also to adopt measures essential for an independent judiciary, democracy, the effective enforcement of human rights, the separation of powers, and many other elements that characterize a state governed by the rule of law.

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Dominika Becková (ed.)

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

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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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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.

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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

The author's ambition is to build on the current and at the same time to stimulate further discussion of the anchoring of labour law in the system of private law sectors and to contribute to the variation of views in relation to freedom of contract and its limits in labour law. The broad contractual freedom of civil law does not apply to the field of labour law, and thus the penetration of standard civil law institutes into labour law relations is not always self-evident.

The above constitutes the main theses of the present monograph. The issue of freedom of contract in labour law can be grasped in several ways. The author has chosen a content structure that is built on three basic pillars. In the first part, the author assesses the position of labour law in the system of law, which is determined primarily by the actual subject of legal regulation - dependent labour and the specific method of legal regulation through cogent and relatively cogent norms. In this context, the author would like to note at the outset that the much-discussed dispositive nature of labour law norms appears to be merely presumptive. Labour law is built on minima and maxima, with relative mandatory norms being the building blocks of fixed boundaries, a fact that distinguishes labour law from other branches of private law. These considerations are followed by the author's view of autonomy of will in labour law. The limits of contractual freedom (not only) in the theoretical sense form the second pillar of the author's ideas.

Finally, the third part of the thesis is to be the one that translates the theoretical-legal considerations of the interconnection of civil law and labour law into the interpretation of selected civil law institutes and the possibility of their application and implementation in labour law relations.

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Ľudmila Elbert - Ľubica Gregová Širicová (eds.)

In addition to acquiring theoretical knowledge, it is necessary to study and analyze the decisions of international judicial and arbitration bodies in order to fully understand the subject of the Public International Law or disciplines closely related to it.

Since the Slovak literature in the field of Public International Law does not contain any electronic textbook of selected decisions of international judicial and arbitration bodies, the authors of the submitted publication aim to eliminate this gap by elaborating the “Public International Law Casebook”, which will primarily be intended for undergraduate students of the law faculties in the Slovak republic and the Czech republic.

The proposed publication seeks to make the study of international law more attractive through a publication that will make students familiar with the decisions translated into the Slovak language in a popular electronic form.

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Jana Žuľová - Denisa Rudžiková

In the environment of Slovak employers, an active approach to diversity and inclusion in the workplace is coming to the fore. Targeted diversity and inclusion programs help make employers more attractive on the labor market and attract more job seekers. Proactively, better working conditions are created for employees with responsibilities to the family (in most cases still in relation to mothers), groups of people who have been on the fringes of interest until now are also employed (elderly, disabled, LGBT groups, minorities, graduates of secondary and higher education schools).

The presented collection of abstracts responds to the outlined facts, which is a grouping of the starting motives and conclusions of the contributions presented at the scientific conference Diverse and inclusive workplaces - legislative starting points organized by the department of labor law and social security law of the Faculty of Law of the P. J. Šafárik University in Košice, which took place on September 29, 2023 in a hybrid form.

With their abstracts, the authors point to a range of problematic areas that are not only a reflection of academic considerations, but also those legal questions that have to be dealt with in ordinary legal practice. The goal is to use analysis and explanation to define the existing labor law measures/tools applicable to the implementation of diversity and inclusion in the workplace according to the current Slovak legal framework and the EU legal framework and thus emphasize the starting point of any effort to build diversity and the implementation of inclusion in the workplace.

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Vladimír Babčák - Adrián Popovič - Jozef Sábo (eds.)

Within the project APVV-16-0160 "Tax evasion and tax avoidance (motivation factors , formation and elimination)" was organized conference called III. SLOVAK-CZECH DAYS OF TAX LAW " Positive and Negative Stimulation of the State in the Area of Taxation ". From this conference was prepared the eponymous output in the form of reviewed proceedings of scientific works.

In this publication is published the contributions from several prominent personalities of tax law science in Slovakia and the Czech Republic. lndividual contributions map tax legislation and also changes due to the development of tax legislation , especially under the influence of European Union law. Th ese changes are approached in the context of their specific economic impacts and their impact on status and legal relations in the business and social field . The main topics elaborated in the individual contributions are in particular: EU activities in relation to tax fraud and tax evasion, the impact of tax construction on the act of the addressees of tax law and tax policy of the state and its economic impacts.

The publication presents one of the most actual topics in the current legal and economic environment.

Prof. h.c. prof. JUDr. Vladimír Babčák, CSc.

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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.