IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

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Ján Klučka - Ľudmila Elbert

The present monograph "Regionalism and its Contribution to General International Law" was written at the Institute of European Law and Department of International Law, Faculty of Law, Pavol Jozef Safarik University in Kosice, as a part of the project (APVV-O823-11) carried out in 2011-2015, representing one of its final publication utputs. 

The main reason for choosing the topic was to evaluate regionalism in its various relationships and forms with respect to international law, and also to evaluate the place,importance and duties of international law in respect to the establishment and functioning of various forms of regionalgroups.

It is a fact that even though a lot of attention has been paid to regionalism, a more complex evaluation of the impact it has had on international law, and vice versa, is still lacking. The efforts of the present monograph are to partially eliminate this gap.

After giving a brief insight into how regionalism has developed, its content and terminology, the monograph studies in more details individual types of regionalism in the form of old and new regionalism, as well as treaty and institutional regionalism; its specifications and contributions to the international law.

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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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Jana Žuľová  - Monika Minčičová - Marcel Dolobáč (eds.)

The legal regulation of occupational health and the process of assessing the health capacity is one of the manifestations of fulfilling the protective function of labour law.

Due to the importance of pursuing the interest in protecting the life and health of the individual during his working life, as well as the consequences of damage to the employee's health for further work and continuance of employment relationship, research in this area finds its irreplaceable place in legal science. Its topicality is also highlighted by the emerging risks of work and the working environment. Technological progress associated with a change in the way of performing work, as well as the pandemic situation, have opened a number of new challenges for labour law that require attention.

The presented proceedings of abstracts responds to the outlined facts. It is a group of initial motives and conclusions of lectures presented at the scientific online conference "Health at Work in the Spectrum of Theory and Practice" organized by the Department of Labour Law and Social Security Law of the Faculty of Law, P. J. Šafárik University in Košice on16th April 2021. Authors point to a variety of problematic areas that are not only a reflection of academic considerations, but also of those legal issues that need to be addressed in ordinary legal practice.

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Jana Žuľová - Denisa Rudžiková

In the environment of Slovak employers, an active approach to diversity and inclusion in the workplace is coming to the fore. Targeted diversity and inclusion programs help make employers more attractive on the labor market and attract more job seekers. Proactively, better working conditions are created for employees with responsibilities to the family (in most cases still in relation to mothers), groups of people who have been on the fringes of interest until now are also employed (elderly, disabled, LGBT groups, minorities, graduates of secondary and higher education schools).

The presented collection of abstracts responds to the outlined facts, which is a grouping of the starting motives and conclusions of the contributions presented at the scientific conference Diverse and inclusive workplaces - legislative starting points organized by the department of labor law and social security law of the Faculty of Law of the P. J. Šafárik University in Košice, which took place on September 29, 2023 in a hybrid form.

With their abstracts, the authors point to a range of problematic areas that are not only a reflection of academic considerations, but also those legal questions that have to be dealt with in ordinary legal practice. The goal is to use analysis and explanation to define the existing labor law measures/tools applicable to the implementation of diversity and inclusion in the workplace according to the current Slovak legal framework and the EU legal framework and thus emphasize the starting point of any effort to build diversity and the implementation of inclusion in the workplace.

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Jozef Sábo

The monograph deals with two fundamental aspects concerning evaluation of evidence in the law. In the first part, the monograph addresses the question: „How it is possible to apply law in individual case, if human knowledge about past is objectively limited and flawed?“ (e.g. what is the nature of truth in the law?). The second part of the monograph identifies certain models of reasoning concerning factual questions which occur across different individual legal cases (especially tax cases and criminal cases). In that regard, the monograph draws from Anglo-American legal scholarship and deals with three main concepts concerning evaluation of evidence: argumentation, probability and narratives and their role in evaluation of evidence.

The monograph is the output of the grant project APVV no. 16-0160 which deals with the issue of tax evasion and tax avoidance (especially their motivating factors, emergence, and elimination). The author believes that better understanding of evaluation of evidence may contribute to the improvement in effectiveness of tax administration.

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Ladislav Orosz - Diana Horňáková - Patrik Mário Čerňanský

This scientific proceedings volume serves as the final joint publication output of essentially the entire research team of the aforementioned scientific project. It consists of contributions presented at the scientific seminar The Constitution of the Slovak Republic and Its Perspectives. Improving the Constitutional Text and Increasing the Authority of the Slovak Constitution – A Real Possibility or a Naive Illusion? held from November 23 to 25, 2022, at the training and educational facility of UPJŠ in Košice, Danišovce. The final form of the contributions emerged from the constructive scientific discourse that accompanied the entire course of this seminar.

The content of this scientific proceedings volume, which we offer not only to the broad (especially legal-political) professional public but also primarily to Slovak constitution makers, includes, alongside contributions from members of the research team and invited guests, the literary debut works of doctoral students from the organizing Department of Constitutional and Administrative Law of the Faculty of Law of UPJŠ and the Department of Public Law Disciplines of the Faculty of Public Administration of UPJŠ in Košice. These works thematically correspond to the tasks addressed within the aforementioned scientific project “Constitutional Activity of the National Council of the Slovak Republic (Legal-Political Analysis – Evaluation – Perspectives).”

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E-book

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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 Jozef Olej a kol. 

Preložená vysokoškolská učebnica je venovaná problematike trestného práva procesného, ktorú autori v rovnakom zložení spracovali v roku 2006, bezprostredne po účinnosti nového rekodifikovaného Tr. por. – zák. č. 301/2005 Z.z. Obdobie, ktoré uplynulo od účinnosti tejto právnej normy nepochybne prispelo k potvrdeniu či ustáleniu názorov na niektoré nové inštitúty a súčasne si vyžiadalo potrebu reagovať na početné novelizácie tohto zákona.

Štruktúra predloženej publikácie, členenie do jednotlivých kapitol, v podstate korešponduje s úpravou jednotlivých inštitútov obsiahnutých v Tr. poriadku, a to od úpravy základných pojmov, prameňov, zásad trestného konania, cez postavenie jednotlivých subjektov trestného konania, procesné úkony, inštitúty zaisťovacej povahy a dôkaznej povahy, jednotlivé štádia trestného konania až po úpravu právneho styku s cudzinou, resp. trov trestného konania. Ako už bolo uvedené, autori reagujú na pomerne časté a v mnohých prípadoch aj výrazné zmeny úpravy rekodofikovaného Tr. poriadku, vrátane súvisiacich právnych predpisov, prezentujú svoje názory i názory mnohých iných odborníkov na spracovanú problematiku a tieto konfrontujú s poznatkami z praxe, vrátane uvádzania aktuálnej iudikatúry.

Ambíciou autorov tak bolo a naďalej zostáva, ponúknuť predovšetkým študentom právnických fakúlt základnú učebnú pomôcku pre štúdium trestného práva procesného.

Autori

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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

The presented monograph is dedicated to the reforms of local administration in the middle of the 19th century, which led to the introduction of municipalism - the nationalization of local administration. The work is primarily devoted to the analysis of the differences between legal articles 42/1870 and 21/1884, the second of which has so far been considered by Slovak legal historians as an amendment. I will explain the differences in the text of both standards, as well as by pointing out the practice of applying both standards in local practice in Abov and Turňa, the legal article 21/1884 is applicable, it is recoded and after the thresholds of the Czechoslovakia it was received as an obligation of the local sparva in Slovakia and is valid even in the time of Conclusion The Trianon peace treaty.

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E-book

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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E-book

Ľudmila Elbert

The presented scientific monograph addresses the issue of the Rule of Law and its place, roles, and particularities at the level of international law. The Rule of Law is understood as a value that should govern communities, both domestic and international. It is thus compared to Kelsen’s basic norm, which should stand at the top of the legal order as the norm justifying the validity and existence of the norms of the legal order, both domestic and international.

Although the Rule of Law is studied at the international law level, it cannot be considered without understanding the Rule of Law in domestic law. Just as its development differs depending on whether it evolved within Anglo-American or continental law, its application and development also differ between domestic law and international law.

These differences are mainly caused by the roles and objectives that international Rule of Law is meant to secure, as well as by the distinct characteristics of domestic and international law.

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Radomír Jakab - Peter Molitoris

Predkladaná učebnica má slúžiť ako učebná pomôcka v pedagogickom procese v rámci študijných predmetov zameraných na správne právo procesné. Z hľadiska štruktúry a obsahových náležitostí reflektuje požiadavky, ktoré sú požadované pre účely postupových skúšok a štátnej skúšky na Právnickej fakulte a Fakulte verejnej správy Univerzity Pavla Jozefa Šafárika v Košiciach. Rovnako, je využiteľným zdrojom informácií aj pre potreby štúdia na iných právnických fakultách v rámci Slovenskej republiky. V neposlednom rade, môže byť vhodnou pomôckou i pre aplikačnú prax, a to tak na orgánoch verejnej správy, na súdoch, ako aj pre advokátov prichádzajúcich do styku so správnym konaním.

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.

E-publication

Diana Treščáková - Regina Hučková (eds.)

Publication Law Business Economy XIV. is collection of international scientific works which contains scientific contributions of wide variety of branches of law, as well as related fields of scientific expertise. Among areas of issues which were discussed in this publication are questions of civil, commercial, competition, intellectual property, arbitration and corporate law, as well as other partial areas, including scientific works dealing with business and IT law. Entire publication is significant with richness of scientific contributions from various jurisdictions, because of renowed authors from various countries. Apart from theoretical contribution and expansion of current state of the art in submitted interdisciplinary area, solutions to legal problems were formulated at de lege ferenda level.

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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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