Procesné právo. Civilné mimosporové konanie a správne súdne konanie

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Adam Giertl (ed.)

Proceedings of Scientific Works

International law does not represent a monolithic entity of uniform legal norms. It is a legal system that is fundamentally created by the consensus of states. It reflects the collective will of multiple entities regarding what should be binding and enforceable as law among them.

From this understanding arises the fact that the needs for legal regulation will differ in various parts of the world. The consequence of this situation is the formation of regional groupings where, to some extent, specific legal rules apply. As Professor Klučka points out in his study published in this proceedings, regionalization can occur both on a contractual basis and on an institutional basis. Regionalism in law thus raises many interesting questions that legal science addresses.

This proceedings of scientific papers also aims to contribute to the knowledge in this field.

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Karol Rebro - Peter Blaho

Štvrté, doplnené a rozšírené vydanie koncepčne nadväzuje na doterajšie vydania a najmä sa nedotýka častí autorsky spracovaných Karolom Rebrom. Rozšírená je piata časť učebnice zameraná obsahovo na inštitúty vecného práva. Podstatným spôsobom je doplnený výklad o vecnom práve v celej jeho šírke vložením drobných úvah týkajúcich sa základných otázok rímskeho súkromného práva v oblasti vecnoprávnych vzťahov (ius in re). Miestami ide o nové spracovanie, miestami o rozšírenie poznatkov z danej matérie. V konkrétnostiach sa zväčšil rozsah v náuke o veciach (druhové a individuálne veci, prípadne zastupiteľné a nezastupiteľné veci), v náuke o držbe je novonačrtnutý problém držby ako faktu a držby ako práva, otázka „dobromyseľnej“ držby a rozšírenie výkladu o ochrane držby (interdiktná ochrana, posesórny a petitórny spor). V časti o vlastníckom práve došlo k precizovaniu druhov vlastníckeho práva, rozšírený je výklad o pôvodných spôsoboch nadobudnutia vlastníckeho práva, čím sa stal prehľadnejším. V náuke o vydržaní je upresnený problém dobromyseľnosti. Osobitnú pozornosť si zaslúžil výklad o tradícii doplnený o nové dôležité skutočnosti. Prepracovaný je ďalej výklad o reivindicatio a o postavení procesných strán v tomto súdnom spore, takisto aj actio negatoria a actio Publiciana. Úplne novým je zapracovanie pojmu vecné práva k cudzej veci (iura in re aliena) najmä v porovnaní s vlastníckym právom (iura in repropria). V náuke o záložnom práve sa zmeny týkajú podstaty a účelu rímskeho záložného práva, rozšírený je výklad o fidúcii a právnom postavení záložného veriteľa a záložného dlžníka k založenej veci. Napokon pribudol register latinských právnych pravidiel uvedených v texte učebnice.

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Miroslav Štrkolec - Anna Vartašová - Monika 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)”.

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Adrián Popovič - Jozef Sábo - Anna Vartašová

Reviewed Proceedings of the 3rd Annual Student Symposium

The Intemational Scientific Conference - V. Slovak-Czech days of tax law on the topic Tax Law and New Phenomena in the Economy was held 5th - 6th June 2023 in Košice. Onthis occasion, a student symposium on the topic: "Financial Law and Tax Law in the 21st Century" was organized for students of the Pavol Jozef Šafárik University Faculty of Law in Košice on 7th June 2023. The focus of the symposium was chosen due to the content of thegrant project VEGA no. 1/0485/21: "Simultaneity and possibilities of reforming the system ofown 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: "Taxa/ionof real property - legal status and polential" and of the grant project APVV-19-0124 entitled" Tax law and new phenomena in the economy (digital services, sharedeconomy,virtualcurrencies) ", 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 issues of new phenomena in the digital economy (virtual currencies and the shared economy), but also the iss ues of the budget process, thedecision - making activity of the Court of Justice of the EU and theoretical - legal issues of tax justice with regard to the development of tax law.

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 improvementof several aspects of taxation, which is a benefit not only for legal science but also for application practice.

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