Evaluation of Evidence in the Tax Law

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Jana Žuľová

Proceedings of the Second Annual Student Symposium on Labor Law held on May 12–13, 2017 in Danišovce

The presented proceedings are the result of scientific works by students of the Faculty of Law at Pavol Jozef Šafárik University in Košice and are systematically divided into two parts.

The first part presents interdisciplinary intersections of linguistics and labor law in its creation, interpretation, and application. The second part addresses the issue of targeting the addressees of labor law norms through various sanction mechanisms. The proceedings include a questionnaire compiled by the researchers of a grant project, aimed at determining whether and in which aspects the Labor Code diverges from its addressees in terms of linguistic and stylistic processing. Indeed, there is no other legal norm that is closer to the participants of labor relations, and whose understanding at the highest possible level is justified by its everyday use.

The presented proceedings thus serve as a means of expanding the horizons of our students beyond their regular studies and as a tool for popularizing scientific research. In case of interest, the completed questionnaire can be sent to: jana.zulova (@) upjs.sk.

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Sergej Romža - Martin Štrkolec - Bronislava Vinerová

Proceedings of Scientific Papers from the Nationwide Interdisciplinary Scientific Conference with International Participation held on June 21–22, 2023, organized by the Department of Criminal Law, Faculty of Law, Pavol Jozef Šafárik University in Košice.

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Žofia Mrázová Natália Kalinák

On November 28, 2025, the Department of Commercial Law and Economic Law, in cooperation with the Department of Labor Law and Social Security Law of the Faculty of Law at UPJŠ in Košice, organized the 10th anniversary student symposium focused on commercial law, labor law, and IT law. The symposium, entitled "Decision-making practice of judicial authorities in private law II," built on the success of the previous year and once again provided students with an opportunity to showcase their analytical skills and legal creativity. The symposium was prepared as part of the APVV-23-0331 scientific project "Integration of the Capital Markets Union: Changes in Corporate Financing and the Rescue of Commercial Companies in Financial Difficulties."

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Kristián Csach - Dušan Rostáš (eds.)

Proceedings of the 2nd Student Symposium on Company Law In November 2014

The second annual Student Symposium on Commercial Law—more specifically, on Company Law—was held at the university’s facility in Danišovce. As in the previous year, the aim of the symposium was to provide students with a greater opportunity to articulate their own perspectives on current legal issues and to present the results of their individual work.

The theme of the second symposium focused on the governing bodies of commercial companies, aligning it thematically with the APVV research project being carried out by members of the Department of Commercial and Economic Law at our Faculty of Law. This overarching topic made it possible to assign a range of current legal issues, allowing students to explore problems they are likely to encounter in their future professional practice. The selected topics are not among those unanimously settled by legal doctrine or established case law.

On the contrary, they were deliberately chosen for their complexity and the lack of sufficient domestic literature. As a result, students had to go beyond standard textbook or commentary-based knowledge to thoroughly address their assigned topics.

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Žofia Šuleková (ed.)

Proceedings of the Contributions from the IV. Student Symposium on Corporate Law held on November 24-25, 2016, at the Training Facility of Pavol Jozef Šafárik University in Danišovce.

The Department of Commercial Law and Economic Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the fourth edition of the student symposium, this time focusing on corporate law.

The event took place on November 24-25, 2016, at the training facility of Pavol Jozef Šafárik University in Danišovce. The aim of the annually organized symposiums is to create a discussion platform for students with the participation of mentors from the department, including teachers, researchers, and doctoral students. This year’s symposium focused on problematic issues related to the legal status of a partner in a commercial company. The topics were assigned to allow students to demonstrate and develop their analytical and argumentative skills while improving their ability to present and formulate their own views and perspectives.

The presented proceedings are the outcome of the students' work from this event.

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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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Ján Husár - Regina Hučková (eds.)

Proceedings LAW – BUSINESS – ECONOMICS XIV. present an interdisciplinary collection of scholarly contributions that reflect current trends, challenges, and developments in the fields of law, business, and economics. The publication brings together authors from academia as well as professional practice and offers analytical, comparative, and application-oriented studies. The thematic core of the proceedings consists primarily of issues related to contemporary legal regulation and its impacts on the business environment, economic aspects of legislative changes, as well as topics such as digital transformation, international trade, and financial markets. The contributions are characterized by their topical relevance, academic depth, and emphasis on connecting theory with practical solutions. The proceedings are intended for the professional public, academics, students of law and economics, as well as practitioners working in the legal, business, and economic spheres. They represent a valuable source of information for understanding current interdisciplinary trends and their effects on the legal and economic environment.

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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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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.

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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.

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Lucia Bakošová (ed.)

Proceedings from the XII Student Symposium on International and European Law held on March 29, 2019, in Košice

The primary goal of films or TV series is typically not to educate their audience. However, contemporary cinematography includes a significant number of works that present issues related to international and European law to both professional and general audiences.

For this reason, the Institute of International and European Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the XII Student Symposium on International and European Law titled "International and European Law in Cinematography," under the auspices of Professor JUDr. Ján Klučka, CSc.

The main objective of the symposium was to popularize international and European law among students through films or series. The films analyzed during the symposium could be divided into two categories: those dramatizing real events and those creating fictional scenarios incorporating aspects of international or European law. Most contributions focused on films depicting real events, such as the genocide in Rwanda in the 1990s, the Nuremberg Trials, the occupation of the U.S. Embassy in Tehran, or the legal dispute between the heir of the painting Woman in Gold and Austria. On the other hand, works like the series MASH* were also discussed; while not based on real events, it uses its narrative to portray the lives of medical personnel in a military field hospital during the Korean War.

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Martina Jánošíková -  Dominika Marčoková Becková (eds.)

The peer-reviewed Proceeding of Scientific Papers is dedicated to the issue of the European Public Prosecutor's Office and is the result of a scientific project APVV-18-0421 European Public Prosecutor's Office in Connections of the Constitutional Order of the Slovak Republic as Strengthening of the European Integration through Law.

In their works, the authors of scientific papers, dealt with the issue of the European Public Prosecutor's Office in the context of European Union law and criminal law, as well as the relation of the European Public Prosecutor's Office with the national prosecutor's office and law enforcement authorities. The scientific works published in the proceeding dealt with the topics of the reasons for the establishment of the European Public Prosecutor's Office, the position of the European Public Prosecutor's Office in the institutional system of the EU and the Slovak Republic, relations of cooperation and coordination between the European Public Prosecutor's Office and the Public Prosecutor's Office of the Slovak Republic, the protection of the constitutionality and legality of the procedures and decisions of the European Public Prosecutor's Office, with special attention to the protection of fundamental rights, as well as the first result and evaluation of the operation of the European Public Prosecutor's Office in the Slovak Republic.

Thanks to the content of scientific papers, the reader can get a more comprehensive idea of this new body of the European Union, which operates in an area traditionally associated with state sovereignty and represents another step forward in the integration processes represented by the European Union.

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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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Jozef Suchoža - Ján Husár - Regina Hučková

Proceedings of the International Scientific Symposium

Collection Law-Commerce-Economy X. is a publication containing professional contributions by the authors, especially with regard to commercial law, civil law, labor law, intellectual property law, but also digital technology law. The thematic focus of the international scientific symposium was concentrated in three areas representing open problems of commercial law with regard to the solution of the economic and social crisis caused by the so-called pandemic (corona crisis), current issues of corporate law in the EU and artificial intelligence and law: the influence of artificial intelligence on the normative activity of the state and court decisions. With regard to the content orientation of the outputs, the publication is suitable not only for readers from the academic environment, but also from applied practice.

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Regina Hučková - Diana Treščáková - Laura Rózenfeldová

Vysokoškolská učebnica Právo informačných a komunikačných technológií je určená študentom vysokých škôl vo všeobecnosti, najmä však študentom Právnickej fakulty, ktorí majú záujem o štúdium práva v spojení s informačnými a komunikačnými technológiami. Učebnica predstavuje zdroj informácií potrebných nielen pre štúdium tejto problematiky, ale aj pre rozšírenie celkového obzoru v danej problematike.

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Radomír Jakab - Diana Repiščáková (eds.)

The collection of scientific papers was created as part of a scientific seminar entitled “Extraterritorial Effects of Foreign Administrative Decisions in the Conditions of the European Union – Starting Points and Current State,” held from November 23 to 25, 2022, at the training and educational facility in Danišovce, in connection with the implementation of a scientific project entitled “Extraterritorial Effects of Foreign Administrative Decisions in the Conditions of the European Union,” supported by a grant from the Scientific Grant Agency under No. 01/187/2022.

The aim of the mentioned project is the scientific examination of extraterritoriality, i.e., the extraterritorial effects of administrative decisions of the Member States of the European Union on the territory of other Member States, in order to assess the need for, possibilities of, and desirable scope of harmonization of the legal regulation of the Member States of the European Union, with the goal of increasing the level of free movement of administrative decisions within the European Union. As part of the research project, an initial scientific seminar was held under the title “Extraterritorial Effects of Foreign Administrative Decisions in the Conditions of the European Union – Starting Points and Current State.”

Members of the research team, who are also members of the Department of Constitutional Law and Administrative Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice, participated in this scientific seminar. At the seminar, contributions were presented that primarily summarized the current state of knowledge in the area of extraterritorial effects of foreign administrative decisions in the context of the European Union. This summary will serve as a basis for the further scientific examination of this issue by the members of the research team. These contributions subsequently formed the scientific papers included in this collection.

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