Main Content

Issue 2018-01


FULL VERSION OF ISSUE 2018-01 (pp. 1-205, PDF, 2758 kB)

Front Cover and Colophon (in Slovak/in English, PDF, 690 kB)
Editorial Board (in Slovak, PDF, 327 kB)
Editorial Board (in English, PDF, 322 kB)
Contents (pp. 9-10, in Slovak, PDF, 351 kB)
Contents (pp. 11-12, in English, PDF, 346 kB)




Information for Authors (pp. 191-194, in Slovak, PDF, 422 kB)
Information for Authors (pp. 195-199, in English, PDF, 415 kB)
Code of Ethics (pp. 200-202, in Slovak, PDF, 409 kB)
Code of Ethics (pp. 203-205, in English, PDF, 396 kB)
Back Cover (in Slovak/in English, PDF, 632 kB)

Abstracts 2018-01

FULL VERSION OF ISSUE 2018-01 (pp. 1-205, PDF, 2758 kB)

Front Cover and Colophon (in Slovak/in English, PDF, 690 kB)
Editorial Board (in English, PDF, 322 kB)
Contents (pp. 11-12, in English, PDF, 346 kB)

Jana Koprlová
Editorial for Spring Edition SOCIETAS ET IURISPRUDENTIA 2018 (pp. 17-20, in English, PDF, 454 kB)


Igor Ivanovich Babin – Lyudmila Vasylivna Vakaryuk
Features of Legal Regulation of Tax Incentives for Small Business in Post-socialist Countries (pp. 21-40, in English, PDF, 702 kB)

Abstract: Small businesses are one of the main factors of political and social stability of society and national economy in the modern European states. However, small businesses are vulnerable to a number of factors (inflation, expensive costs of credits, instability and complexity of tax law, burdens of public administration and permitting system) and require government support. In the world practice, the state support of small businesses uses a wide range of tools, including targeted government funding, assistance in formation of seed capital, preferential loans, preferential taxation, leasing, franchising, protectionism in investment and export policy, priority subsidies or information. The most effective tools of the state support are financial methods, especially fiscal methods, carried out directly through the tax system. In the following paper, experience in application of instruments of tax incitement in the tax systems of the post-socialist countries has been analysed while three trends of use of instruments of tax regulation have been revealed. The first one is avoiding the use of special tax regimes and a significant reduction of tax preferences. The second one represents limited use of special tax regimes and introduction of the complex of incentive tax preferences aimed at reducing of the tax load at tax system, creating new work places and encouraging research, investment and innovation activities. The third one means wide use of special tax regimes, joined with provision for small business tax preferences. Finally, recommendations about the adaptation of certain foreign tax technologies and tools to the national tax legislation and practice have been proved.

Key Words: Tax Law; Tax System; Preferential Taxation; Special Tax Regimes; Small Businesses; Post-socialist Countries; Ukraine.

Martin Štefko
Status of Agreement on Deductions from Salaries and Other Incomes in Enforcement Law of the Czech Republic (pp. 41-57, in Czech, PDF, 668 kB)

Abstract: The purpose of the paper is to point to the shaky status of the agreement on deductions from salaries and other incomes that the instrument experienced as a result of recodification of the Czech private law and labour law, without any substantive changes in the legal status of the agreement on deductions from salaries in the enforcement proceedings. The author argues with standard interpretation methods to preserve the exceptional nature of the agreement on deductions from salaries and other incomes from the point of view of the enforcement law in the Czech Republic.

Key Words: Labour Law; Civil Law; Wage Deductions; Agreement on Deductions from Salaries; Enforcement Law; Bailiff; Warrant; the Czech Republic.

Adrián Jalč
Crime of Theft from the Judicial Practice Point of View (pp. 58-70, in Slovak, PDF, 687 kB)

Abstract: The paper deals with the most common crime in the Slovak Republic – theft, with a special focus laid on burglary. The emphasis is put on a detailed definition of the criminal offense of theft by the currently valid legislation, with reference to the practical examples, the case law and the amount of punishment itself for the offenders of this crime.

Key Words: Criminal Law; Offence; Theft; Culpability; Theft by Burglary; Damage; Case Law; the Slovak Republic.

Jakub Morávek
Labour Law Regulation of Employee Control and Employee Monitoring in the Czech Republic (pp. 71-96, in Czech, PDF, 760 kB)

Abstract: This paper is focused on the legal regulation of the employee monitoring and the control of employees in the legal order of the Czech Republic. In a commentary form, the paper deals with the Section 316 (1) to (3) of the Act No. 262/2006 Coll. Labour Code. This provision states: Without the employer’s consent, employees may not use the means of production and working means of the employer including computer technology and the employer’s telecommunication equipment for their personal needs. The employer shall be authorised to control the compliance with the prohibition stipulated in the first sentence in an appropriate way. The employer may not, without serious reasons consisting in a special character of the employer’s activities, infringe on privacy of an employee at the employer’s workplaces and common premises by subjecting the employee to open or secret monitoring, tapping and recording his/her telephone calls or controlling the emails or letters addressed to the employee. If there is a serious reason with respect to the employer consisting in a special nature of the employer’s activities which justifies introduction of control mechanisms mentioned above, the employer shall be obliged to inform directly the employee on the scope and the manner of performance of the control.

Key Words: Labour Law; Human Rights; Personal Data Protection; Control of Employee; Employee Monitoring; the Czech Republic.

Silvia Treľová
Illegal Employment – Changes in Employer’s Registration Duty (pp. 97-105, in English, PDF, 633 kB)

Abstract: Illegal work and illegal employment are viewed as a serious problem in labour relationships and could have a rather negative impact on both employers as well as employees. Effective from January 1st, 2018, Act No. 294/2017 Coll., an amendment to the Act No. 82/2005 Coll. on Illegal Work and Illegal Employment and on Amendments and Supplements to Certain Acts as subsequently amended, changes the rules for determining what illegal employment is. This legislative change concerning employer’s duty to register employees in the Social Insurance Agency states that cases when employers fulfil their duty at a later date and without inspection bodies knowing of their failure to fulfil this duty do not amount to illegal employment.

Key Words: Labour Law; Employee; Employer; Illegal Employment; Illegal Work; Employer’s Registration Duty with Respect to the Social Insurance Agency; the Slovak Republic.

Marcel Dolobáč
Securing of Rights and Obligations in the Slovak Labour Law (pp. 106-120, in Slovak, PDF, 659 kB)

Abstract: The author of the paper analyses the issue of securing the rights and obligations in the area of the labour law, with his focus laid on selected theoretical and practical problems of individual security institutes, i.e. salary deduction agreements, surety and liens. In connection with the practically possible application and implementation of these institutes, the author highlights the necessity of using the method of analogy with the civil law regulation. The author also considers the repeated request of the employers to extend the catalogue of security institutes in the area of the labour law in connection with the current legislation.

Key Words: Labour Law; Securing of Rights and Obligations; Salary Deduction Agreement; Surety; Right of Lien; the Slovak Republic.

Róbert Dobrovodský
Formation of Marriage in the Slovak Law (pp. 121-142, in German, PDF, 792 kB)

Abstract: The paper deals with the regulation of the formation of marriage in the Slovak family law. The author focuses on relationships between spouses which are created by a free decision of a man and a woman made in the form stipulated by the statute. He describes also in detail the prerequisites and conditions of the marriage formation, deals with void marriage and apparent marriage while reflecting the constitutional change which came into force on September 1st, 2014, where the definition of marriage is stipulated in the wording of the Constitution of the Slovak Republic.

Key Words: Family Law; Marriage; Formation of Marriage; Spouses; Kinship; Ancestors; Descendants; Minors; Insufficient Age; Mental Disorder; Apparent Marriage; Invalid Marriage; Non-marriage; Monogamy; Consensual Principle; Constitution of the Slovak Republic; the Slovak Republic.

Milan Boroš
Culpability in Criminal Participation (pp. 143-172, in Slovak, PDF, 856 kB)

Abstract: In the paper, the author pays attention to the relationship of two criminal law institutes that find their legal anchor in the grounds of the criminal liability regulated by the Slovak Criminal Code. Their legal forms are quite laconic and, as a result, they are not entirely able to offer explicit answers to a number of issues that exist in the legal practice. Fault is a prerequisite for criminal liability of any single natural person, irrespective of whether the offence was committed by an individual or by several participants, but with a pluralist participation, it takes on a slightly different dimension. This dimension, therefore, the author attempts to outline in the presented paper while analysing it in the theoretical-methodological context and, partially, also from the historical-legal point of view.

Key Words: Criminal Law; Crime; Culpability; Participation; Complicity; Support; Cue; Order; Organisation; the Slovak Republic.


Mária Sabayová
On the Issues of Voluntary Tax Compliance (pp. 173-185, in Slovak, PDF, 698 kB)

Abstract: Tax evasion is an enduring topic of academic and political discourses. So are the causes and outcomes of actions leading to the elimination of the tax evading behaviours. Many studies show that successful approaches are based not only on a deterrence strategy, but such strategies will be much more effective if strong social standards are present. In addition, it is also important how these strategies are notified to the taxpayers. The following paper presents a brief overview of literature on the impact on the taxpayers’ behaviour. The author also investigates and evaluates in it the results of the survey of the pilot questionnaire for direct survey carried out within the framework of the research No. 164 at the Academy of the Police Force in Bratislava on the topic “voluntary tax compliance”.

Key Words: Tax; Approach; Deterrence; Social Dilemma; Social Norm; Personal Standard; Reliance; Economic Factors; Equity; the Slovak Republic.


Marián Mészáros
Labour Law in the Digital Age (Report on International Scientific Conference Held on November 6th, 2017) (pp. 186-190, in English, PDF, 586 kB)

Abstract: Report on Labour Law in the Digital Age – the International Scientific Conference of the Department of Labour Law and Social Security Law of the Faculty of Law at the Trnava University in Trnava, Slovakia.

Key Words: Report; International Scientific Conference; Labour Law; Digital Age; Faculty of Law; Trnava University in Trnava; the Slovak Republic.

Information for Authors (pp. 195-199, in English, PDF, 415 kB)
Code of Ethics (pp. 203-205, in English, PDF, 396 kB)
Back Cover (in Slovak/in English, PDF, 632 kB)