Evaluation of Evidence in the Tax Law

E-book

Adrián Popovič a kol.

The possibility of solving the grant project VVGS-2016-284 has provided a unique opportunity for members of the author´s team in the interdisciplinary composition to examine the issue not only from a tax-law point of view, but also from a political point of view. In the presented monograph, the authors focused on the characterization of different aspects of the EU in order to allow the reader correctly understand its position in relation to the outside world and to its inward relations within its Member States in the context of the creation and implementation of the EU tax policy.

Particular attention is paid to the definition of the relationship between national tax legislation and EU law, the impact of the EU's tax policy on the national laws of its Member States, with reference to the identification of the harmonized areas with the approximation of their current stage of development and the final objective. This definition can be seen as a prerequisite for a correct and comprehensive understanding of the application and implementation of EU institutions' initiatives to prevent tax evasion and tax fraud and their implementation into the national legal order of the Slovak Republic. In the last part of the monograph, the authors focused on defining individual EU initiatives to combat tax evasion and tax fraud as a means of implementing its tax policy, in the area of ​​indirect taxation, in particular in the field of value added tax and in the field of direct taxation, especially with regard to corporate taxation, and to evaluate their projection into the national tax legislation of the Slovak Republic. At the same time, in these chapters, they assessed the real impact and effect of the measures admitted on the basis of the initiatives in practice.

The presented work is intended for a university student studying in the field of Tax Law and European Law, as well as the broader legal and economic community. However, in view of the scope and recency of the subject under consideration, the authors believe that the publication will find its application not only in the theoretical field but also in the practical field.

 JUDr. Adrián Popovič

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E-publication

Sergej Romža-Lukáš Michaľov-Michaela Ema Mauerová

Proceedings of scientific contributions with the main section: "Artíficíal intellígence - a challenge for crímínal law" and subsections: "Extremism from the perspective of criminology, victimology, and criminalistics" and "Creation and tools of criminal policy" is the result of a nationwide interdisciplinary scientific conference with intemational particípation, organízed by the Department of Criminal Law of the Faculty of Law at UPJŠ in Košice. The publication retlects current challenges in criminal law in the context of dynamic technological, security, and social changes. The main section, "Artificial Intelligence - A Challenge for Criminal Law," presents contributions analyzing legal, ethical, and practical issues related to the use of artificial intelligence in the field of criminal law. The authors address autonomous responsibility, algorithmic transparency, the possibilities of using Al in the prevention, detection, and prosecution of crimes, as well as the risks to the protection of fundamental rights and fair tria!.

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E-publication

Karin Cakoci-Ladislav Hrabčák

The proceedings of student papers from the V. Annual Student Symposium represent a collection of analytical and comparative studies in the fields of tax policy, public finance, and financial law, reflecting the current challenges of the Slovak and European economies. The authors (students) focus on a wide range of topics – from considerations regarding the reintroduction of inheritance tax in Slovakia, through issues of tax evasion and abuse of law in taxation, to measures aimed at public finance consolidation. The authors (students) in their contributions also analyse practical aspects of tax administration, such as tax enforcement proceedings, case law concerning the burden of proof, and the financing of civic associations through tax assignation mechanisms. Particular attention is paid to modern challenges of tax policy, including the taxation of digital giants, financial transaction tax, and the regulation of crypto-asset service provision in the V4 countries. The proceedings also highlight the connection between tax instruments, the financing of cultural institutions, and the broader social context of public expenditures. The publication thus offers a comprehensive overview of current trends and perspectives in the field of taxation and public finance within the conditions of the Slovak Republic and the European Union.
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E-book

Ján Klučka(ed.)

Collection of Papers from the International Scientific Conference Held on May 29–30, 2014 at the Faculty of Law, Pavol Jozef Šafárik University in Košice.

In the first half of this year, a scientific conference entitled “10 Years in the EU: Relations, Questions, Issues” was held in Košice, and the contributions from this event constitute the content of the present collection bearing the same name.

The aim of the organizers—namely, the Slovak Association of European Law, the Representation of the European Commission in the Slovak Republic, and the Institute of European Law together with the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University—was not only (even if loosely) to follow up on the previous 2009 conference “Community Law in Slovakia – Five Years ‘After’”, but, after another five years, to continue its main objective: to provide participants from both the academic and non-academic community with a space for further analysis and exchange of views on legal issues related to the membership of the Slovak Republic in the European Union and various current issues of the Union’s legal order.

From this perspective, a shift in the overall focus of the conference contributions in 2009 and 2014 can be observed. While the contributions from the first conference focused primarily on various aspects of the application of Union law in the Slovak legal system and related application problems, especially before courts and other authorities, the basic orientation of the contributions from the second conference is already different. The present collection also confirms that the contributions focus primarily on current issues of the European legal order and on certain aspects of the Union’s external policy, while the relationship of Union law to the Slovak legal system is no longer given primary attention.

Several contributions focus on areas characterized by a certain overlap or “cohabitation” of Union law with public international law, private international law, or, more broadly, international relations.

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E-publication

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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Sergej Romža a kolektív

OBSAH:

1 HISTORICKO-PRÁVNE ASPEKTY
2 KOMPARATÍVNE ASPEKTY
3 JURISTICKÉ ASPEKTY
4 KRIMINOLOGICKÉ ASPEKTY
5 PENOLOGICKÉ ASPEKTY
6 VIKTIMOLOGICKÉ ASPEKTY
7 ORGANIZAČNO TECHNICKÉ ASPEKTY

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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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Eva Berníková - Dominika Pisarčíková - Diana Repiščáková (eds.)

Proceedings of the International Scientific Conference of Doctoral Students and Young Researchers

At the Department of Constitutional and Administrative Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice, a research team led by the principal investigator Associate Professor JUDr. Radomír Jakab, PhD., is conducting a research 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 number 1/0187/22.

The aim of this project is the scientific examination of the extraterritorial impact of administrative decisions of the EU member states on the territory of other member states, in order to assess the need, possibilities, and desirable scope of harmonizing legal regulation among EU member states to enhance the free movement of administrative decisions within the European Union. On April 27, 2023, in connection with the project, an international scientific conference of doctoral students and young researchers titled "Law Without Borders" was held, attended by doctoral students and young researchers from Slovak as well as foreign universities.

At this conference, contributions based on various legal systems were presented to highlight the interweaving and mutual influence of different legal orders. The conference featured presentations not only from positive law disciplines but also from theoretical and historical legal perspectives. Scientific papers based on these contributions were compiled in the proceedings.

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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.

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Dominika Becková (ed.)

Proceedings of Contributions from the XIII. Year of the Student Symposium on International and European Law held on March 6, 2020, at the Faculty of Law of UPJŠ in Košice

The Student Symposium on International and European Law has its traditional place in the calendar of events at the Faculty of Law of Pavol Jozef Šafárik University in Košice. In the academic year 2019/2020, the Institute of International Law and European Law decided to continue this tradition and offer students an opportunity to present their professional opinions on selected topics and problematic issues of international and European law.

The XIII. edition of the student symposium continued from its previous year and once again focused students' attention on the institutions of international and European law depicted in films. The films processed by the participants of the symposium offer a wide range of institutions of international and European law.

In their contributions, participants addressed issues related to diplomatic law, terrorism, armed conflicts, the use of robots, environmental protection, and questions regarding the legal regime of outer space.

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E-journal

Michal Jesenko (editor) - Eva Mihalíková - Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

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Péter Miskolczi Bodnár

This monograph examines when the state has the right to intervene in the legal relationship between contracting parties, and if it is possible, when it can act as a legislator and/or a law applier and what the nature of the intervention may be. In this study, the limits related to the rights and obligations of the parties are scrutinized. The monograph delineates the theoretical frameworks of state intervention. The author distinguishes the forms of intervention concerning future contracts and those already concluded. The study lists the circumstances grounding the mandatory norms concerning future contracts with the presentation of Roman law. In the context of state influence on the content of contracts already concluded, judicial decisions play a stronger role than legislation and government measures also appear. The monograph presents the legislative measures affecting the contracts already concluded and the reasons thereof in a differentiated way, divided into different periods. In the author's view, World War I and especially the subsequent Treaty of Trianon brought a significant change in the assessment of state intervention, and therefore, he devotes special attention to the examination of this period. The monograph provides an outline of overview of the international tendencies of the period from the peace treaty to the present day. The study presents the era of Hungarian legislation being prone to make mandatory rules and delineates the relevant provisions of the applicable Hungarian law. At the end of the monograph the reader can find the author’s evaluative comments. While acknowledging the positive aspects of state involvement, attention should also be paid to the dangers of excessive state intervention in Eastern Europe.

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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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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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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.

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E-book

Dominika Becková - Adam Giertl (eds.)

Collection of Papers of PhD. students and young researchers

Institute of International Law and European Law offered a place to PhD. students and young researchers to publish scientific outputs of their research. Submited collection of scientific contributions is the result of that initiative. Papers deal with the implementation of international law and law of the EU into the domestic legal system.

Thematically is the collection of contributions divided into several parts, that are dedicated to contributions dealing with the issues of legal theory and international and european law.

Contributions are addressing issues of human rights protection, they aim to the roles of international and supranational judiciary, environment, criminal and public law. Collection of contributions includes also chosen problems of private law and it also dedicates space for contributions focused on foreign investments.

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