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

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Miroslav Štrkolec - Filip Baláži - Natália Priateľová - Anna Vartašová

Tax Law and New Phenomena in the Economy. This collection of scientific papers presents contributions from the international scientific conference “V. SLOVAK-CZECH DAYS OF TAX LAW: Tax Law and New Phenomena in the Economy,” which took place on June 5 and 6, 2023, at the Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Scientific and Grant Agency within the project APVV-19-0124 “Tax Law and New Phenomena in the Economy (digital services, shared economy, virtual currencies).”

The individual contributions focus on addressing current issues of tax law in the context of new phenomena in the economy. The authors in their contributions mainly deal with digitalization and the resulting challenges for tax law, especially specific problems related to crypto-assets, digital tax, and technologies, as well as the shared economy and its tax impacts.

Attention is also given to selected extraordinary measures adopted in the financial sector in response to the COVID-19 pandemic and application problems that have arisen or may arise in their implementation in practice.

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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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Ján Husár - Kristián Csach (eds.)

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

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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.

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