Transteritoriálne správne akty v podmienkach Európskej únie a Slovenskej republiky

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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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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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Adam Giertl (ed.)

Collection of Papers from the 9th Annual Student Symposium on International and European Law held on April 22, 2016 at the Faculty of Law, Pavol Jozef Šafárik University in Košice

As indicated by the very title of the 9th Annual Student Symposium on International and European Law, “Current Issues of Migration from the Perspective of International Law with Special Regard to the Charter of Fundamental Rights of the European Union,” the participants focused on the highly topical subject of European migration, which they examined from various aspects of both international and Union law (a total of 9 contributions).

In assessing the role of individual actors primarily involved in addressing the problems arising from migration to Europe, particular emphasis was placed on the role of international specialized organizations, which often provide direct assistance to migrants “in the field” through humanitarian or medical aid. However, this is not the only response of the international community, as it is complemented by the activities of the concerned states as well as various non-governmental organizations and volunteers. Regarding the evaluation of the European Union’s activities, the symposium participants agreed that the mass migration wave caught the EU relatively unprepared—institutionally, legislatively, and technically—accompanied by a lack of clarity in adopting a fundamental approach to this reality.

It was also emphasized that these shortcomings occurred despite the fact that developments in the preceding period clearly signaled the possibility of gradual migration to the European Union escalating into a mass phenomenon. According to the participants, additional ex post and sometimes delayed measures adopted in response to the ongoing migration process contributed to an overall increase in political tension within the EU and divided its member states into opposing camps.

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Dominika Marčoková Becková (ed.)

Reviewed collection of papers of the international scientific conference is the output of the international scientific conference held on 7th October 2022 within the framework of the 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“.

Unlike other areas of activities of the European Union, the European Union did not begin to enter the area of criminal law and criminal policy until much later. The reason is that the sphere of criminal law has traditionally been associated with the sovereignty of the state, which is why the Member States of the European Union are very slow to allow the European Union into it. The issue of the European Union's influence on the criminal law of its Member States is therefore becoming actual and raises many questions and application problems. In their papers, the authors address the various problems posed by the European Union's influence in the area of criminal law. Among the scientific problems and issues that the authors paid attention to in their works are the following: reasons for competence of the European Union within the field of criminal law; Impact of the EU legislation on criminal law of EU Member States; proposals to improve existing legislation, whether at European Union or national level, cooperation of the Court of Justice of the European Union and national judges via preliminary proceedings within the field of criminal law; as well as the issue of the European Public Prosecutor's Office.

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Alena Krunková - Simona Farkašová

Proceedings of the International Scientific Conference on EU Funds Law in Theory and Practice held on October 3, 2019, in Košice.

The conference was attended by representatives from the academic sphere, educators from the Faculty of Law at UPJŠ in Košice, who created the subject and continue to participate in its teaching. The participants included professionals from practice, such as those from the Office of the Deputy Prime Minister of the Slovak Republic for Investments and Informatization, the Office for Public Procurement of the Slovak Republic, the Supreme Audit Office of the Slovak Republic, and the Ministry of Labor, Social Affairs, and Family of the Slovak Republic. Valuable information was also shared at the conference by representatives from the Ministry of Regional Development of the Czech Republic, OECD representatives, and representatives from the European Commission's Representation in Slovakia. The presented contributions reflected current issues in a highly professional manner, identified problematic areas, and outlined suitable solutions for contentious issues.

From the individual presentations of the conference participants, it was possible to compile a work that, while not extensive in scope, is very remarkable in value. It connects theory and practice in an outstanding manner and thus expands knowledge in the still complex issue of the legal regulation of European Union funds.

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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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Kristián Csach - Ľubica Širicová

Private international law has undergone dramatic changes in recent periods. The fully operational process of communitarization of this legal field has not yet – and perhaps could not have been – effectively reflected by domestic legislators. Under the current legal status, it is not uncommon for legal issues to intertwine regulations of community origin and domestic legislation (embodied primarily by Act No. 97/1963 Coll. on Private International Law and Procedure).

Questions about the obsolescence of some provisions of this, until recently, universal codified regulation of private international law arise mainly (but not exclusively) from the conflict rules contained in the so-called "Rome I" Regulation on the law applicable to contractual obligations, the "Rome II" Regulation on the law applicable to non-contractual obligations, and most recently in Council Regulation (EC) No. 4/2009 of 18 December 2008 on jurisdiction, applicable law, recognition, and enforcement of decisions and cooperation in matters relating to maintenance obligations.

Respecting the principle of the primacy of generally binding acts of the Community over domestic law, the correct application of normative texts cannot be achieved without the ability to quickly navigate through the norms and subsequently compare them.

Students and anyone else are therefore confronted with a multitude of legal regulations of substantial scope and detailed regulation. Currently, apart from systematically arranged references on the websites of the Ministry of Justice, we do not find a comprehensive material that would offer an overview of legal regulations in the field of private international law and procedure.

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Sergej Romža - Dávid Priščák - Matej Biroš (eds.)

Proceedings of scientific papers „ Elimination of racism, xenophobia and otherforms of intolerance by means of criminal law. Recodification of Criminal Codes - Current Challenges and Perspectives. " is the output of the national interdisciplinary scientific conference with intemational participation organized by the Department of Criminal Law ofthe Faculty ofLaw of the University of Applied Sciences in Košice. The proceedings contain contributions focused on the issues of elimination of racism, xenophobia and other forms of intolerance by means of criminal law and on the issues of recodification of criminal codes, their current challenges and perspectives, both in the field of substantíve and procedural law.
This is a highly topical issue, as the need to eliminate racism, xenophobia and other forms of intolerance by means of criminal law is an important topic with regard to the social situation. The recodification of the criminal codes in 2024 has significantly affected both the substantíve and procedural areas of criminal law, which is the means of ultima ratio. Considering the social developments and the recent amendments to the pena! codes, we consider the theme of the conference and the titlc of the proceedings to be highly topical, containing a significant scope for scientific research.
The participants of the national interdisciplinary scientific conference with international participation in their contributions also dealt with de lege ferenda considerations and at the same time offered solutions to application problems in the field.
The aim of the published proceedings is to continue to improve and develop new knowledge in the field of criminal law, while respecting human rights and freedoms, based on the existing professional knowledge.

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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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Erik Štenpien (ed.)

Proceedings from the international scientific conference held on September 26-27, 2014 at the Faculty of Law, UPJŠ in Košice

Nowadays, in the modern 21st century, we have a much more complex society than the ancient one. It requires legal regulation of various types of purchase contracts, where although the basic feature remains, it needs to be specified further, and the simple sentence 'I sell, you buy' needs to be supplemented with conditions 'how, where, when, under what conditions?' This is the task of modern civil law. The current recodification of civil law has already taken place in some European countries, and it is currently underway in our country. Therefore, it is important to meet at conferences with colleagues from these countries and exchange knowledge, to discuss their experiences, avoid the bad, and accept or adjust the good according to our conditions.

This proceedings is the output publication from the conference held on September 26-27, 2014 in Košice. It was the second conference with the participation of the most prominent legal Romanists, legal historians, and civilists from home and abroad. The proceedings is the result of unique cooperation among experts from various fields of legal science. I believe that the published outputs will help to understand the institute of purchase contracts from all its aspects and will become an inspiration for both experts and laypeople.

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Adam Giertl (ed.)

Proceedings from the VII. annual student symposium on international law held on April 11-12, 2014 at the UPJŠ training facility in Danišovce

Despite this, flying and space travel are now a common part of human civilization. What is the role of law in this process? This is the question posed by the organizers of the VII. annual student symposium on international law, aiming to evaluate the contribution of international law in the field of aviation and space flights, especially in light of current developments.

The individual topics were tackled by second, third, and higher-year students of the Faculty of Law at UPJŠ in Košice. The result of their work on the assigned topics, which the authors could consult with members of the Institute of European Law and the Department of International Law, is the presented work.

The proceedings are thematically divided into two parts. The first part acquaints the reader with selected topics related to aviation law, and the second part is dedicated to international space law.

With its focus, the proceedings also have a broader impact, as in some aspects it fits into the broader context of research conducted at the Institute of European Law and the Department of International Law, which focuses on examining the influence of regionalism on general international law and vice versa. This issue is also reflected in the topics of the individual contributions.

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Dominika Kováčová- Lucia Pištejová- Ivan Vaňa

The present monograph deals with the post-war settlement of relations and peace negotiations related to the settlement of the borders of the newly established Czechoslovak Republic. The work discusses in detail the negotiation processes related to the preparation and signing of the Versailles and Saint-Germain Peace Treaties. Similarly, it then discusses in detail the peripeties related to the drafting of the Treaty of Trianon dealing with the border with Hungary and its subsequent delineation in the field. Last but not least, the thesis captures the settling of Czechoslovakia's international relations with Poland and their common border, with a particular focus on the arbitration settlement on the territory of Orava and Spiš.

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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Under the auspices of the Institute of Legal Theory of Gustav Radbruch and the Slovak Section of the International Association for Philosophy of Law and Social Philosophy (IVR), a 3D flash conference was held on May 16, 2019, at the Faculty of Law of UPJŠ in Košice. This event was primarily dedicated to the upcoming 29th World Congress of IVR in Lucerne, Switzerland. In line with the main theme of the congress, the conference focused on "Dignity, Democracy, Diversity." At the time of the conference, it was clear that the number of participants at the world congress would significantly exceed 1,000, with discussions taking place in 151 special workshops and 28 working groups.

During the congress, a round table was also announced featuring Professor Brian Tamanaha, recipient of the IVR award for best book for "Realistic Theory of Law" (Cambridge 2017), a meeting regarding the IVR Encyclopedia, a panel on academic freedom issues, and a gathering of chairs from national sections of IVR.

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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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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

The presented Collection Volume is dedicated to three framework areas, namely justice, community and freedom. These are the thematic areas of the 30th IVR World Congress, on the occasion of which a meeting of its Slovak section was held. The published contributions focus on the main topic of the congress, which is also the central topic of legal and social sciences. Thus, in the Collection we will find reflections on the freedom of the individual in society, its various shades of meaning and forms. The question of the organization of social relations in the form of the degree of participation of citizens in state power in the context of the democratic form of government and its current challenges should not be neglected either. Thus, the institutions of direct and indirect democracy, the dangers of the lures of the so-called totalitarian democracy, or the question of identities in a postmodern pluralistic society. The question of justice in procedural law is not avoided either.

The collection thus provides the reader with a wide area of research from legal-philosophical questions, through questions of the theory of the constitutional state, to their application in legal practice. Geographically, it maps the events in the Central European and wider European area with an impact on their global dimension. The publication can thus become a useful source of knowledge and current developments in jurisprudence and its main topics with the aim of a better understanding of social reality.

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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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