IV. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA

E-book

Miroslav ŠtrkolecAnna VartašováMonika Stojáková  - Soňa Simić

Taxation of Virtual Currency and Digital Services - COVID-19 and other Current Challenges for Tax Law

Reviewed proceedings of scientific papers

This Proceedings presents papers from international scientific conference IV SLOVAK-CZECH DAYS OF TAX LAW on the topic: "Taxation of Virtual Currencies and Digital Services - COVID-19 and other Current Challenges for Tax Law" held on 16th - 18th June 2021 in Košice, Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Slovak Research and Development Agency under the grant No. APVV-19-0124 “Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)”.

Download e-book for free (pdf)

Quantity

978-80-574-0043-1

Data sheet

Method of publication:
E-book (pdf)
Authors:
Miroslav Štrkolec - Anna Vartašová - Monika Stojáková - Soňa Simić
Document type:
Proceedings of scientific works
Number of pages:
408
Available from:
1.12.2021
Year of publication:
2021
Edition:
1st edition
Publication language:
Slovak, Czech
Faculty:
Faculty of Law
Note:
APVV-19-0124 „Daňové právo a nové javy v ekonomike (digitálne služby, zdieľaná ekonomika, virtuálne meny)“.
License:
CC BY NC (Uveďte autora - Nepoužívajte komerčne)
DOI:
https://doi.org/10.33542/SCD2021-0043-1
- Free for download

16 other products in the same category:

LAW – COMMERCE – ECONOMY XIV.

LAW – COMMERCE – ECONOMY XIV.

E-book

E-publication

Diana Treščáková - Regina Hučková (eds.)

Proceedings of the International Scientific Conference 
October 23–24, 2025, Štrbské Pleso - Vysoké Tatry, Slovakia

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.

Download the e-book for free

Algoritmy a inklúzia: Pracovné právo v ére technologickej a spoločenskej transformácie (2025)

Algoritmy a inklúzia: Pracovné právo v ére...

E-book

E-book

Marek Švec, Jana Žuľová

The collection of scientific contributions offers an interdisciplinary analysis of the challenges labour law faces due to digitalization and social change. Its main goal is to highlight potential synergies between the technological management of work processes and the promotion of diversity and inclusion in the workplace, with a focus on legal mechanisms that ensure equal opportunities and protect employees. The collection includes studies on various aspects of labour law protection, such as the prohibition of discrimination, transparency in algorithmic management, protection of individuals with diverse needs, and legislative challenges related to GDPR. It also features contributions to innovative remuneration systems and the protection of socially and health-disadvantaged groups, with special attention to employees of different sexual orientations and pregnant women. A significant portion of the work is dedicated to issues surrounding the use of artificial intelligence and algorithmic management in decision-making within labour relations. This publication serves as an insightful resource for academics, lawyers, students, and practitioners addressing modern employment law challenges, and it encourages further discussion on innovative approaches to contemporary labour law topics.

Download the e-book for free (pdf.)

Umelá inteligencia z pohľadu práva

Umelá inteligencia z pohľadu práva

E-book

E-book

Valéria Ružičková (ed.)

Proceedings of the XIVth Student Symposium on International Law and European Law.

For the XIV Year of Student Symposium on International Law and European Law under the topic „Artificial Intelligence from the Perspective of Law“, students of the Faculty of Law and the Faculty of Science prepared several papers regarding current questions related to the ongoing development of the artificial intelligence. From the legal point of view, the papers regard the importance of the artificial intelligence in human activities in space, its impact on fundamental rights, development of new human rights in relation to its application in healthcare and nursing care as well as personal data protection while making use of the artificial intelligence.

Apart from the papers concerning the artificial intelligence from the legal perspective, two of the papers regard the artificial intelligence from the scientific perspective, explaining the importance of the artificial intelligence in localization in indoor environment as well as its importance in prediction of healthcare costs.

Download the e-book for free (pdf)

Slovenské a české obchodné právo v roku 2015: Vybrané problémy

Slovenské a české obchodné právo v roku 2015:...

E-book

E-book

Jozef Čorba(ed.)

Collection of Contributions from the Conference

On June 11–12, 2015, the Department of Commercial Law and Economic Law at the Faculty of Law, P. J. Šafárik University in Košice, organized the 13th meeting of the departments of commercial law from the law faculties of Czech and Slovak universities. This event further demonstrates that the idea of an annual gathering of representatives from these departments, initiated by Professor Bejček of the Faculty of Law at Masaryk University in Brno, has taken root and is likely to continue. Not only to preserve the tradition but primarily for the benefit of such meetings and the interest of participants to meet regularly.

A traditional part of these meetings, besides the exchange of knowledge and information about the teaching process and experience sharing, is a scientific conference focused on current issues in commercial law. This year’s conference was held under the title Slovak and Czech Commercial Law in 2015 – Selected Problems. A total of 17 contributions from various departments were included in the conference proceedings, divided into three thematic areas. The first group of contributions addresses selected issues related to the legal regulation of commercial companies and its practical implementation. The second group focuses on arbitration and insolvency law.

The third group includes contributions on the interpretation of the amended regulation of interest on late payments in commercial obligations, problems related to the application of this regulation, and issues concerning the interpretation of legal acts contained in the new Czech Civil Code. An additional part features an informational contribution on the development of Slovenian commercial law and its current form.

Ján Husár, Kristián Csach

Download the e-book for free(pdf)

Condition and perspectives of financial law and tax law

Condition and perspectives of financial law and...

E-book

E-book

Adrián PopovičJozef SáboAnna Vartašová (eds.)

The International Scientific Conference on the topic Condition and perspectives of public finances in the EU was held 2nd – 3rd June 2022in Košice focused on the topics of the EU Budget and Real Estate in taxation. On this occasion, a student symposium on the topic: "Condition and perspectives of financial law and tax law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 1st June 2022. The focus of the symposium was chosen due to the content of the grant project VEGA 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)“, of the grant project VEGA no. 1/0214/21: „Taxation of real property – legal status and potential“ and of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which are currently being addressed at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice.

The output of this symposium is a reviewed proceeding of papers, in which students focus on examining the current challenges of financial law and tax law. In this context, students examine not only the issue of current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate and the institute of remedies in tax procedural law, but also the current issue of EU budget law with a focus on the revenue side of the EU budget.

The authors also assess in detail the current situation in the research area, and they also present de lege ferenda proposals that could contribute to the development and improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

Download the e-book for free  (pdf)

Hranice Československej republiky optikou Versaillského mierového systému

Hranice Československej republiky optikou...

E-book

E-book

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.

Download e-book for free (pdf)

KOŠICKÉ DNI TRESTNÉHO PRÁVA 2025, IX. ročník (2025)

KOŠICKÉ DNI TRESTNÉHO PRÁVA 2025, IX. ročník...

E-book

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!.

Download the e-PUBLICATION for free (pdf)

Extrateritoriálne účinky cudzích správnych rozhodnutí v podmienkach Európskej únie – východiská a súčasný stav

Extrateritoriálne účinky cudzích správnych...

E-book

E-book

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.

Download the e-book for free (pdf)

Aktuálne výzvy daňového práva

Aktuálne výzvy daňového práva

E-book

E-book

Adrián Popovič  - Jozef Sábo

Reviewed proceedings from the student symposium organized on the occasion of IV. Slovak-Czech days of tax law.

The International Scientific Conference IV. Slovak-Czech days of tax law was held 16th - 18th June 2021 in Košice (Faculty of Law of Pavol Jozef Šafárik University in Košice). On this occasion, a student symposium on the topic: "Current Challenges of Tax Law" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 15th June 2021. The focus of the symposium was chosen due to the content of the grant project APVV-19-0124 entitled "Tax law and new phenomena in the economy (digital services, shared economy, virtual currencies)", which is currently being addressed at the Department of Financial Law, Tax Law and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice. The output of this symposium is a reviewed proceeding of papers, in which students focus on examining the current challenges of tax law. In this context, students examine not only the current challenges in the field of real estate tax and the introduction of taxation based on their market value of real estate, the decision-making of the Court of Justice of the European Union in the field of direct taxation and indirect taxation, but also new and extremely current taxation issues of cryptoactive (virtual currency) taxation, not only in the Slovak Republic but also in the world. The authors also assess in detail the current situation in the research area, and they also present de lege ferenda proposals that could contribute to the development and improvement of several aspects of taxation, which is a benefit not only for legal science but also for application practice.

Download e-book for free (pdf)

Zdravie pri práci v spektre teórie a praxe

Zdravie pri práci v spektre teórie a praxe

E-book

E-book

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.

Download the e-book for free (pdf)

Zákonník práce do každej ruky alebo lingvistika a sankcie v pracovnom práve

Zákonník práce do každej ruky alebo lingvistika...

E-book

E-book

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.

Download the e-book for free (pdf)

Konanie o súlade právnych predpisov – návrhové oprávnenie a účinky rozhodnutí ústavného súdu. XIII.ústavné dni

Konanie o súlade právnych predpisov – návrhové...

E-book

E-book

Ladislav OroszSimona KarafováMartina Makaturová (eds.)

Zborník z XIII. ústavných dní s názvom „Konanie o súlade právnych predpisov – návrhové oprávnenie a účinky rozhodnutí ústavného súdu“ reflektuje novú právnu úpravu účinnú od 1. januára 2025, konkrétne čl. 127 ods. 5 Ústavy SR, ktorá rozširuje právomoci sťažovateľov iniciovať konanie o súlade právnych predpisov prostredníctvom Ústavného súdu Slovenskej republiky. Príspevky renomovaných odborníkov mapujú teoretické aj praktické výzvy spojené s touto novou kompetenciou. Zborník tematicky pokrýva otázky týkajúce sa iniciačných mechanizmov senátov Ústavného súdu, derogačných a časových účinkov rozhodnutí či komparatívnych skúseností z Českej republiky, Maďarska a Poľska. Publikácia zároveň ponúka reflexiu širších javov, ako je judicializácia politického života, či rast implicitných právomocí ústavných súdov. Niektoré príspevky sa zameriavajú na otázky právnej istoty a retroaktivity derogačných nálezov, najmä v konaniach iniciovaných všeobecnými súdmi. Iné analyzujú aplikačné dopady spojenia individuálnej ústavnej sťažnosti a abstraktnej kontroly právnych predpisov. Publikácia obsahuje aj úvahy o ústavnoprávnych dôsledkoch porušenia konzultačnej povinnosti s Európskou centrálnou bankou. Nechýbajú reflexie o možnostiach ústavného preskúmania noriem v oblasti rozpočtovej zodpovednosti. Zborník ponúka pestrú škálu domácich aj komparatívnych prístupov k výzvam spojeným s novou rozhodovacou agendou. Je tak hodnotným príspevkom do diskusie o posilnení ochrany ústavnosti v Slovenskej republike.

Download the e-book for free (pdf)

Obchodná spoločnosť ako právnická osoba

Obchodná spoločnosť ako právnická osoba

E-book

E-book

Ján Husár - Kristián Csach (eds.)

The collection contains contributions presented at the international conference held on April 1st - 3rd 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. 

Download the e-book for free (pdf)

Liber Amicorum Ján Klučka

Liber Amicorum Ján Klučka

E-book

E-book

Dominika Becková (ed.)

This Liber Amicorum presents a collection of contributions in Honour of Professor Ján Klučka. This Liber Amicorum was written by his colleagues from universities, collaborators from the judiciary, former colleagues from the Constitutional Court of the Slovak republic and the Court of Justice of the European Union, current colleagues from the Faculty of Law and his former PhD. students. Their contributions elaborate the knowledge their gained from the work they conducted together with Professor Ján Klučka and are interspersed with references to memories associated with Professor Ján Klučka.

Download e-book for free (pdf)

Kúpna zmluva – história a súčasnosť I.

Kúpna zmluva – história a súčasnosť I.

E-book

E-book

Erik Štenpien (ed.)

Proceedings of the International Scientific Conference held on September 27, 2013, at the Faculty of Law of UPJŠ in Košice

The Civil Code is one of the fundamental legal codifications of our time. Paradoxically, in the Slovak Republic, the 1964 Code still applies today, albeit with certain modifications brought by the modern era. Currently, recodification efforts are underway, with the goal of adopting a new Civil Code.

However, it is not possible to build something new without knowledge of the old. It is therefore a positive sign when legal historians and civil law experts come together at a conference to exchange views and insights. The Department of State and Legal History at the Faculty of Law in Košice is in its first year of working on the scientific grant project VEGA: The Historical-Legal Development of the Institute of the Sales Contract and Trends in Its Current Recodification in the Slovak Republic - No. 1/0131/13.

This project was acquired as a historical-legal initiative, but the Department of Civil Law is also participating, as Assoc. Prof. JUDr. K. Kirstová, CSc., is the deputy head of the project. Aware that this represents a completely unique connection between legal history and practice, our department organized the international scientific conference The Sales Contract - History and Present I. on September 27, 2013, which was a planned grant output but ultimately coincided with the 40th anniversary of the Faculty of Law in Košice.

This proceedings volume thus summarizes contributions from the grant project, as well as related presentations. It aims to significantly contribute to the understanding of the history and current recodification efforts of the sales contract institution both domestically and internationally.

Download the e-book for free (pdf)

This website uses cookies to ensure you get the best experience on our website