Zákony 2026 - I.A

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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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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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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.

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Herbert Hausmaninger - Peter Blaho -  Veronika Kleňová

Kniha obsahuje konkrétne prípady z oblasti rímskeho civilného procesu, rodinného, vecného, záväzkového a dedičského práva, ktoré sa odohrali v antickom Ríme a jeho provinciách. Vybrané boli prípady s osobitným významom pre vývoj civilného práva kontinentálnej Európy. Prostredníctvom týchto prípadov zbierka umožňuje rekonštruovať skutkový stav a právnické odôvodnenia rozhodnutí rímskych právnikov. Vnútorná štruktúra každého prípadu je viac-menej konštantná. V záhlaví je uvedená inskripcia právneho prameňa; nasleduje úplný latinský text a jeho preklad. Každý prípad sa končí položenými otázkami, odkazmi na najdôležitejšie občianske zákonníky a na literatúru. Otázky sú zväčša formulované stručne, s cieľom povzbudiť čitateľa pri hľadaní vlastnej cesty k prameňom. Osobitný dôraz sa kladie na odôvodnenie príslušného rozhodnutia, pričom sa prihliada na spôsob argumentácie rímskych právnikov. Poznámka na občianske zákonníky má nielen ukázať na pretrvávanie rímskeho práva v moderných súkromnoprávnych poriadkoch, ale aj podporiť diskusiu k rímskemu riešeniu právnych problémov.

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Lucia Bakošová (ed.)

Proceedings from the XII Student Symposium on International and European Law held on March 29, 2019, in Košice

The primary goal of films or TV series is typically not to educate their audience. However, contemporary cinematography includes a significant number of works that present issues related to international and European law to both professional and general audiences.

For this reason, the Institute of International and European Law at the Faculty of Law of Pavol Jozef Šafárik University in Košice organized the XII Student Symposium on International and European Law titled "International and European Law in Cinematography," under the auspices of Professor JUDr. Ján Klučka, CSc.

The main objective of the symposium was to popularize international and European law among students through films or series. The films analyzed during the symposium could be divided into two categories: those dramatizing real events and those creating fictional scenarios incorporating aspects of international or European law. Most contributions focused on films depicting real events, such as the genocide in Rwanda in the 1990s, the Nuremberg Trials, the occupation of the U.S. Embassy in Tehran, or the legal dispute between the heir of the painting Woman in Gold and Austria. On the other hand, works like the series MASH* were also discussed; while not based on real events, it uses its narrative to portray the lives of medical personnel in a military field hospital during the Korean War.

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E-book

Renáta Bačárová, Kristián Vassay (eds.)

The proceedings Consumers and Traders Online: Legal and Economic Challenges of Digital Markets present a collection of scientific studies addressing contemporary issues of digital market functioning within the European Union. The contributions analyse legal, economic and technological dimensions of digital services, particularly in the context of the VEGA project 1/0431/23 focused on the conflict of interests between consumers and traders in the delivery of digital content and services. The studies highlight the dynamic growth of the digital economy, bringing new regulatory challenges, issues of data protection and enforcement of consumer rights. The authors examine topics such as geographical indications in the digital environment, the use of artificial intelligence in public enforcement, fintech regulation, liability for damages, and the impacts of the Digital Services Act (DSA) and the Digital Markets Act (DMA). The proceedings also expose increasing fragmentation of responsibility across digital actors and emphasise the need for a harmonised EU regulatory framework. Further attention is given to evolving consumer behaviour, cybersecurity risks, deepfake technologies, the functioning of online marketplaces and digital payment systems. A significant part of the analysis addresses the role of major online platforms, their obligations and influence on transparency in digital markets. The publication offers an interdisciplinary perspective combining law, economics and technology, representing an important contribution to the discourse on modern consumer protection in the digital era.

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Peter Vojčík a kolektív

Občianske právo hmotné je základnou učebnou pomôckou nielen pre študentov právnických fakúlt, ale aj pre odborníkov v praxi, jako aj pre širšiu verejnosť, ktorá sa chce oboznámiť so základmi tohoto odvetvia práva. Publikácia je rozdelená do piatich častí. V prvom zväzku je zaradená prvá časť, kde sú podané výklady zo všeobecnej časti občianskeho práva, napríklad o subjektoch, predmete a ochrane občianskoprávnych vzťahov, druhá časť učebnice o vecných právach, a to vlastníckemu právu, podielovému spoluvlastníctvu a bezpodielovému spoluvlastníctvu manželov, záložnému právu, vecným bremenám a zádržnému právu. V druhom zväzku je tretia časť záväzkové právo, a to jednak všeobecná časť záväzkového práva, jednak jednotlivé zmluvy, ktoré sú upravené predovšetkým v Občianskom zákonníku. Štvrtá časť je venovaná zodpovednosti za škodu a bezdôvodnému obohateniu, kde sú rozoberané jednotlivé predpoklady zodpovednosti za škodu. Piata časť obsahuje výklady o dedičskom práve. Štvrté vydanie je aktualizované, upravené a doplnené v súlade so zmenami, ktoré nastali v legislatíve Slovenskej republiky, vrátane noriem EÚ.

E-book

Žofia Mrázová(ed.)

Proceedings from the VI. Student Symposium on Commercial Law Held on November 28, 2018, at the Faculty of Law, Pavol Jozef Šafárik University in Košice

The Department of Commercial and Economic Law at the Faculty of Law, Pavol Jozef Šafárik University in Košice, organized the sixth annual Student Symposium on Commercial Law on November 28, 2018. The event was part of the research project VEGA 1/0917/16 titled "Atypical and De Facto Relationships in Commercial Law." The symposium aims to provide a platform for discussion among students with the guidance of mentors from the department, including professors, researchers, and doctoral candidates.

This year’s symposium focused on protection against anti-competitive practices. Unchecked anti-competitive behavior could grant economic advantages to violators at the expense of other competitors and threaten the free-market system. Students explored various challenges related to competition law, analyzing Slovak and European legal frameworks as well as court rulings and decisions by other authorities. Through their research, students honed their analytical thinking, argumentation skills, and critical reasoning. The discussions generated new perspectives and encouraged active engagement among participants.

This proceedings volume presents the outcomes of students' work from this event.

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Milan Douša - Tatiana Gmitrová - Oskar Tóth - Matúš Vyrostko (eds.)

Peer-reviewed proceedings of contributions from the 5th year of the doctoral students' scientific conference, February 6, 2020

The dynamically evolving contemporary society creates expectations and demands among citizens for public administration to be efficient, reliable, open, professional, and fast. New theories of knowledge, in connection with constant changes, must also include practical application and reflection of these characteristics in the public administration system in practice. For this reason, it is important to pay attention to new approaches from both theoretical and practical perspectives to the application of modern public administration in the conditions of the V4 countries.

Given that public administration is an interdisciplinary scientific discipline that utilizes knowledge from a wide range of scientific fields and thus enables a comprehensive approach to solving problems of modern public administration, the peer-reviewed proceedings of contributions from the doctoral students' scientific conference are divided into three sections: socio-economic, political science, and legal. The sections eruditely respond to current public administration problems from both theoretical and practical perspectives.

PhDr. Milan Douša
Chairman of the Organizing Committee

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Miroslav Štrkolec   Anna Vartašová Tímea Jančiová

This proceedings of scientific papers presents papers from the international scientific conference of the same name, which took place from 24 to 26 September 2025 at the UPJŠ in Košice and was supported by the projects APVV-23-0158 "Reform of the Customs Union in the Era of Electronic Commerce in the Slovak Republic" and VEGA 1/0698/25 "Development Fee as a Tool for the Development of Municipalities and Cities in the Slovak Republic". Individual papers are aimed at addressing current issues of tax law, budgetary law and financial market law in the context of the challenges of the ongoing multi-crisis (starting with the COVID-19 pandemic, the war in Ukraine, the extreme increase in energy and other supplies costs or inflation, and the subsequent need for consolidation of public finances). The papers are divided into two parts, where in the first part, indivídua! authors focus on national reports - a comprehensive assessment of the impacts of the aforementioned multi-crisis in individual V4 countries - in the areas of taxes, budgets and financial markets, and in the second part, individua! Authors focus on more specific issues in the aforementioned three thematic areas.

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Marcel Dolobáč - Ľuboš Dobrovič - Ivan Kundrát

Hypothesis, disposition, sanction. The standard tripartite structure of a legal norm, which is taught to first-year law students. Three concepts that students undoubtedly master from their perspective, yet they simultaneously challenge legal science, which repeatedly revisits them. The publication does not aim to theoretically address all aspects of the legal norm; it focuses solely on one of them, and as the title suggests, that is the sanction.

The monograph has been developed by three authors, whose contributions are equal; they engaged in debates and often could not reach a consensus. We hope that the reader will also join this debate and that the presented monograph will inspire further reflection and scientific activity.

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 Igor Palúš  Mária Hencovská 

Predložené učebné texty obsahujú vybrané témy z teórie štátu, štátovedy, ústavného práva a teórie práva, v takom rozsahu a skladbe, aby poskytovali dostatok informácii študentom pre absolvovanie povinného študijného predmetu Teória štátu a práva, a súčasne vytvorili solídny základ propedeutického charakteru pre nadväzujúce právne študijné predmety.
Autori pri tvorbe učebných textov rešpektovali zaradenie študijného programu „európska verejná správa“ do študijného odboru verejná politika a verejná správa, čo znamená, že ide o neprávnický študijný program a študijný predmet, pre ktorý je učebný text určený, je zaradený do prvého semestra. Študijný program európska verejná správa je naviac špecifický tým, že nadväzujúce právne študijné predmety sa zameriavajú najmä na poznávanie inštitucionálneho fungovania Európskej únie, jej jednotlivých orgánov a práva Európskej únie. Predkladané učebné texty by mali možnú absenciu poznatkov zo slovenského právneho poriadku v nevyhnutnej miere doplniť.

Autori

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Stanislav Konečný

The topic of our research task of the same name VEGA 1/0757/17 was based on the question – and was likewise defined in its approved project – how public administration as one of the providers of public services can act as efficiently as possible in favour of making these services available from the aspect (place of permanent residence) of the citizen.

This can be done with a certain optimality in the structure of public administration, primarily at the local, but also at the supra-local, e.g. regional, level. If, for example, the settlement structure is too disintegrated, or conversely the regional structure is too aggregated (or even too fragmented), various alternative solutions must be sought that are rational and optimal for satisfying citizens and that will not waste public resources.

In this, it is also questionable how the system of state administration authorities and local government authorities is reflected in this structure (in the case of known differences in their operation in both these regimes, or in a regime of delegated performance of state administration), including the conditions of funding these services as public services.

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Ján Klučka a kol.

The presented monograph, “Regionalism and Its Contribution to General International Law,” was prepared at the Institute of European Law and the Department of International Law of the Faculty of Law at Pavol Jozef Šafárik University in Košice as part of a project of the same name (APVV-0823-11) carried out in the years 2011–2015, and represents one of its final publication outputs.

The main reason for choosing this topic was the effort to evaluate regionalism in its various forms in relation to international law, and, conversely, to assess the place, significance, and role of international law in the creation and functioning of different forms of regional groupings. In fact, although regionalism is receiving increasing attention in doctrine, a more comprehensive assessment of its impact on international law and vice versa has so far been lacking.

This monograph attempts to partially fill this gap. Against the background of a brief historical development of regionalism, as well as its substantive and terminological components, the monograph examines in greater detail the individual types of regionalism—such as old and new regionalism, as well as contractual and institutional regionalism—their specific features, and their contribution to general international law.

Attention is also devoted to a specific phenomenon of contemporary regionalism, namely the influence of the European Union on its stabilization and development, both through practical measures and through a set of measures regulated by international treaties.

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Eva Výrostová (ed.)

Proceedings of the International Scientific Seminar "Public Administration as a Provider of Public Services of a Social State - Utilising Foreign Experience for Reforms in the Slovak Republic" held at the Faculty of Public Administration, UPJŠ, Popradská 66 in Košice on 24 November 2017

Public services represent an increasingly expanding segment of the public sector. This growth can be identified primarily horizontally – from services related to general security and other forms of state functionality, through technical infrastructure, postal and telecommunications services, transportation, and information services, to increasingly emphasized healthcare, cultural, educational, and social services. Simultaneously, the entire structure of public services is expanding vertically, particularly in depth: within each area, the range of provided services is broadening.

In this context, the importance of optimizing the structure of service providers is growing, which is the focus of such reform processes as decentralization, deconcentration, privatization, or other forms of structural transformation. The outcome may vary under different conditions, resulting in diverse provider structures for public services of the social state, where the state and its bodies or organizations continue to hold a significant position.

Consequently, the significance of the public administration model as the primary state provider of these services is increasing: due to these processes, countries develop distinct and sometimes incomparable systems of public service providers, even within state bodies or organizations acting on behalf of the state. However, the varying effectiveness of public service delivery systems by public administration bodies remains a persistent reality.

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Marián Peťovský - Miriam Odlerová - Tomáš Škrinár

Publikácia je komplexným zhrnutím doterajších teoretických poznatkov a praktických skúseností z oblasti činností Policajného zboru. Súčasná policajná prax pociťuje absenciu publikácie, ktorá by vo svojom obsahu vysvetlila postupy pri výkone policajných činností v rozsahu súčasného znenia zákona o Policajnom zbore. Publikácia sa preto sústreďuje najmä na praktickú činnosť policajta pri výkone služby, vykonávanie služobných zákrokov, používanie donucovacích prostriedkov, ale aj povinnosti a oprávnenia príslušníkov Policajného zboru. Okrem toho rozoberá úlohy, organizáciu a riadenie Policajného zboru, informačno-technické prostriedky a operatívno-pátraciu činnosť, spracúvanie informácií Policajným zborom, spôsoby a formy kooperácie Policajného zboru s inými subjektmi a náhradu škody. Publikácia má byť praktickou pomôckou policajta vo vzťahu ku kvalitnému a efektívnemu plneniu jeho úloh, povinností a oprávnení v priamom výkone služby. Autori chcú predmetnou publikáciou osloviť čitateľov z odbornej verejnosti, najmä príslušníkov Policajného zboru, zložiek Ministerstva vnútra Slovenskej republiky, bezpečnostných mimorezortných služieb, ale tiež aj laickej verejnosti, ktorá mnohokrát dochádza do bezprostredného kontaktu so zásahmi polície do ich práv a slobôd.