Zdravie pri práci v spektre teórie a praxe

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Miroslav Štrkolec - Filip Baláži - Natália Priateľová - Anna Vartašová

Tax Law and New Phenomena in the Economy. This collection of scientific papers presents contributions from the international scientific conference “V. SLOVAK-CZECH DAYS OF TAX LAW: Tax Law and New Phenomena in the Economy,” which took place on June 5 and 6, 2023, at the Faculty of Law of Pavol Jozef Šafárik University in Košice and was supported by the Scientific and Grant Agency within the project APVV-19-0124 “Tax Law and New Phenomena in the Economy (digital services, shared economy, virtual currencies).”

The individual contributions focus on addressing current issues of tax law in the context of new phenomena in the economy. The authors in their contributions mainly deal with digitalization and the resulting challenges for tax law, especially specific problems related to crypto-assets, digital tax, and technologies, as well as the shared economy and its tax impacts.

Attention is also given to selected extraordinary measures adopted in the financial sector in response to the COVID-19 pandemic and application problems that have arisen or may arise in their implementation in practice.

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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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Adam Giertl - Ľudmila Elbert

Collection of Papers from the 8th Student Symposium held on April 20–21, 2015 in Danišovce

The capture of the historic Syrian city of Palmyra by fighters of the radical Islamic State caused shock among the global public. The main reason is the barbarism with which this organization proceeds, not only in relation to the treasures of the world’s cultural heritage. The situation in the Middle East, where cultural treasures of inestimable value are under direct threat, demonstrates how fragile the world’s cultural heritage is. The reaction of the international public and world leaders shows how sensitively the destruction of cultural heritage is perceived.

The quoted statement chosen by the editors relates to the threat posed by the Islamic State—however, the spirit of this statement can be applied to any cultural wealth that forms part of the world’s cultural heritage. The destruction or damage of these values primarily represents a loss for humanity as such. Each destroyed artifact of world cultural heritage signifies the disappearance of a unique legacy left by previous generations for the future. At the same time, cultural heritage must be understood as a broad spectrum of assets—both tangible and intangible. Their legal protection was the topic of this year’s symposium. As with any social interest, the protection of cultural heritage can be ensured through various mechanisms and under different forms of social organization.

These diverse approaches are unified by law as a normative system. The question for the 8th year of the symposium on international law was what role international law plays in the protection of cultural heritage. In the context of the European region, the role of the European Union as a regional organization was examined.

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Milena Barinková (ed.)

The researchers of the grant task ‘Creation and implementation of labour law with regard to regional aspects of the labour market’ deal in their work with the analysis of employers' attempts for legislative changes in the level of social rights of employees justified by regional differences, the analysis of possible impacts in their implementation, as well as the assessment of their compliance with the protective function of Slovak labour law and the value character of fundamental human rights inherent in the European and legal culture.

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