Novelizovaný civilný sporový poriadok

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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

The presented Collection Volume is dedicated to three framework areas, namely justice, community and freedom. These are the thematic areas of the 30th IVR World Congress, on the occasion of which a meeting of its Slovak section was held. The published contributions focus on the main topic of the congress, which is also the central topic of legal and social sciences. Thus, in the Collection we will find reflections on the freedom of the individual in society, its various shades of meaning and forms. The question of the organization of social relations in the form of the degree of participation of citizens in state power in the context of the democratic form of government and its current challenges should not be neglected either. Thus, the institutions of direct and indirect democracy, the dangers of the lures of the so-called totalitarian democracy, or the question of identities in a postmodern pluralistic society. The question of justice in procedural law is not avoided either.

The collection thus provides the reader with a wide area of research from legal-philosophical questions, through questions of the theory of the constitutional state, to their application in legal practice. Geographically, it maps the events in the Central European and wider European area with an impact on their global dimension. The publication can thus become a useful source of knowledge and current developments in jurisprudence and its main topics with the aim of a better understanding of social reality.

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Alexander Bröstl - Marta Breichová Lapčáková (eds.)

Collection of papers from session of the slovak section of the IVR

In accordance with its name, the collection is devoted to three framework areas consisting of the rule of law, justice and the future of democracy, reflecting the focus of the 31st World Congress of the International Association for the Philosophy of Law and Social Philosophy (IVR). Published contributions of the slovak section of the IVR are devoted to the present questions of the rule of law in relation to the democratic legal state. Principles of the rule of law and present questions connected to the democratic character of the Slovak republic, including the democratic procedures on the local level, are juxtaposed with shifts on the international and global scene. Individual contributions are thus devoted to the technical and biotechnological challenges of contemporary democracy, the manifestation of game theory in the search for consensus in collegial judicial bodies, or to the concept of loyal opposition in the ongoing judicial dialogue surrounding the application of law in the european legal space. Space is also devoted to the universal questions of the nature of legal science, and to the present and future of the rule of law. The collection thus goes beyond the borders of the slovak legal space and aims to understand current trends in a broader context.

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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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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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