Evaluation of Evidence in the Tax Law

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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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Jana Žuľová - Milena Barinková 

Legal norms regulate everyday life. We learn about the rights and obligations that arise for us from these norms through language. It is therefore very important that they are created in such a way that all levels of society understand them, not only recipients with legal education.

The Labour Code is a norm of everyday use, and so far there is no publication that approximates or clarifies the understanding of the provisions of this law through the prism of its language. The main goal of the publication is to apply the acquired linguistic knowledge about the pitfalls of the comprehensibility of legal language for the general public to the Labour Code and thus enable its more adequate understanding. Our ambition is not a comprehensive interpretation of the provisions of the Labour Code, which give the impression of incomprehensibility for the average addressee.

We focused on selected problematic phenomena observed and identified during the solution of the VEGA grant project no. 1/0526/17 Linguistic and Sanctioning Mechanisms in the Creation and Operation of Labor Law Norms and strived for a conceptual approach to their examination enriched by empirical research.

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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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Žofia Mrázová - Ján Husár - Jaroslav Dolný a kol.

The publication "Volené orgány kapitálových spoločností. Vybrané otázky" focuses on the assessment of legal aspects of the performance of corporate boards members and on solving application problems regarding relations arising between members of the board of directors and supervisory board and the company itself.

The first part of the publication deals with the basic conceptual preconditions to become members of elected corporate boards, including conditions for their appointment and removal. Among the issues addressed is also the required standard of performance of corporate boards members in relation to the concept of professional care and duty of loyalty. Remuneration of elected board members as well as the possibility of opposing the contract for performance are also analysed.

The application problems partly extend to bankruptcy law when examining the obligations of board of directors after the bankruptcy of a company, specifically in matters of the emergence of special liability of the board of directors as well as their performance even after the bankruptcy.

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