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SOCIETAS ET IURISPRUDENTIA – ISSUE 2017-03

FULL VERSION OF ISSUE 2017-03 (pp. 1-196, PDF, 3841 kB)

Front Cover and Colophon (in Slovak/in English, PDF, 690 kB)
Editorial Board (in Slovak, PDF, 337 kB)
Editorial Board (in English, PDF, 332 kB)
Contents (pp. 9-10, in Slovak, PDF, 354 kB)
Contents (pp. 11-12, in English, PDF, 345 kB)

STUDIES

ESSAYS

INFORMATION

Information for Authors (pp. 177-182, in Slovak, PDF, 453 kB)
Information for Authors (pp. 183-188, in English, PDF, 438 kB)
Code of Ethics (pp. 189-192, in Slovak, PDF, 405 kB)
Code of Ethics (pp. 193-196, in English, PDF, 403 kB)
Back Cover (in Slovak/in English, PDF, 632 kB)

Abstracts 2017-03

FULL VERSION OF ISSUE 2017-03 (pp. 1-196, PDF, 3841 kB)

Front Cover and Colophon (in Slovak/in English, PDF, 690 kB)
Editorial Board (in English, PDF, 332 kB)
Contents (pp. 11-12, in English, PDF, 345 kB)

Jana Koprlová
Editorial for Autumn Edition SOCIETAS ET IURISPRUDENTIA 2017 (pp. 18-22, in English, PDF, 489 kB)

STUDIES

Igor Ivanovich Babin – Lyudmila Vasylivna Vakaryuk
Structuredness as Property of Legal Construction of Financial and Legal Institutes (оn Example of Tax Law of Ukraine) (pp. 23-41, in Russian, PDF, 713 kB)

Abstract: The main principle of structuring the legal construction of financial law as a system object are predetermination of its structure and internal arrangement by final purpose and properties of elements, provision and support of its functionality as system as a whole. The latter is just achieved due to the existence of links different in content, nature and peculiarities between individual elements of legal construction of financial law institutes, groups of elements among themselves as well as with the external environment. An important element of research in this area creates consideration of positive experience and scientific developments of scientists from foreign countries. The paper shows the development of category “legal construction of the financial and legal institute” in jurisprudence, financial and legal science and legislation. On the example of tax law – one of the key institutes for the financial law system, the essence of structural, functional and genetic links of financial law institutes is revealed while the law of optimality of the structure of legal constructions of financial law is formulated.

Key Words: Legal Construction; Financial and Legal Institute; Structuredness; Property; Structural Links; Functional Links; Genetic Links; Tax Law; Ukraine.

Andrea Olšovská
Job-offering Obligation of Employer and Legal Certainty (pp. 42-59, in Slovak, PDF, 708 kB)

Abstract: Principle of legal certainty is examined also with regard to its application in relation to the requirement of predictability of judicial decisions. It can be said that relatively complicated labour-law institute is the so-called employer’s obligation to offer employment at the end of the employment relationship (according to the Section 63(2) of the Slovak Labour Code). In the Slovak Republic, the Labour Code establishes the employer’s obligation to offer another suitable work (it is even a substantive condition for the validity of a notice) for certain reasons of termination of employment by the employer’s dismissal, but does not specify specific procedures and conditions for such an offer (for example how to make this offer and what to do when there are less vacant positions than dismissed employees, etc.). Judicial decisions often state invalidity of termination of an employment relationship due to the failure to offer a suitable job position, but courts normally do not address specifically how the employer should proceed. If the obligation to offer employment is formulated in law just generally, courts are precisely the institutions which should create by their decision-making activities (which should be consistent) legislation for the application practice and establish state of legal certainty. In the presented paper, we pay our attention to the issue of the employer’s obligation to offer employment from the point of view of court decisions, and we also deal more specifically with the question of when to offer a suitable job position.

Key Words: Labour Law; Labour Code; Legal Certainty; Dismissal by Employer; Employer’s Obligation to Offer Employment; Decision-making of Courts; the Slovak Republic.

Ľubica Masárová – Michal Maslen
“Ne bis in idem” Principle, Double Jeopardy Guarantee and Their Application in the Fields of Punishment and Sanctioning: Differences, Merits and Demerits (pp. 60-81, in English, PDF, 725 kB)

Abstract: The authors of the presented paper analyse the case law of the European Court of Human Rights in the field of the “ne bis in idem” guarantee. They focus in particular on the approach of this court to the issue of liability for crimes and payment offenses. The paper concentrates on the legal interpretation that is the Council of Europe enforcing in the field of criminal liability, concept of crime, sanctioning and punishment. The payment offenses create a relatively independent group of delicts in the field of public law. However, the guarantees connected with the right to a fair trial included in the Articles No. 6 and No. 7 of the Convention on Protection of Human Rights and Fundamental Freedoms and in the Article No. 4 of the Additional Protocol No. 7 to the Convention for the Protection of Human Rights and Fundamental Freedoms shall still apply. The paper analyses the scope of their application, especially the “ne bis in idem” guarantee, in the field of liability for the tax offences and tax crimes.

Key Words: Council of Europe; European Court of Human Rights; Convention for the Protection of Human Rights and Fundamental Freedoms; Protocol No. 7 to the Convention for the Protection of Human Rights and Fundamental Freedoms; “Ne bis in idem” Principle; Complainant; Guarantee; Administrative (Tax) Proceedings; Criminal Proceedings.

Jakub Handrlica
“Inter-administrative Tie” of Administrative Acts in the European Union Law (pp. 82-113, in Czech, PDF, 815 kB)

Abstract: The presented paper deals with specific phenomenon of the “inter-administrative tie” which some of the norms of the European Union law award to administrative acts issued by national administrative authorities. This “inter-administrative tie” implies the fact that legal consequences of these acts are not limited to the territory of a single state, but they constitute legal effects also in the territory of other states. The phenomenon isn’t based on a mere fiction, but rather on transboundary effects of certain administrative acts. Consequently, the “inter-administrative tie” implies a specific relation of reciprocity between the states concerned. Such reciprocity implies that a state issues administrative acts, having implications outside its own territory, and, at the same time, the state accepts implications of foreign administrative acts in its own territory. Our study deals not only with the content of this phenomenon, but also with the application problems arising vis-á-vis national legislation.

Key Words: Transterritorial Administrative Acts; Inter-administrative Tie; Territoriality; Mutual Recognition; Reciprocity; Review of Legality; Nullity; the European Union.

Daniela Hlobíková
Employment Protection According to the European Union Law and International Labour Law (pp. 114-133, in English, PDF, 698 kB)

Abstract: The presented study deals with the sources of law of employment protection at the European as well as international levels. We researched the areas of termination of employment, collective dismissal and fixed-term employment, compared the European and international regulations and outlined further possible development.

Key Words: Labour Law; Employment Protection; Termination of Employment; Collective Dismissal; Fixed-term Employment; International Labour Organization; the European Union.

Jana Koprlová
Comparison of Applying the Skip Navigation Links in the Context of the Websites’ Accessibility of Central Public Administration Bodies in the Bratislava Region between the Years 2014 and 2017 (pp. 134-155, in English, PDF, 1458 kB)

Abstract: The study focuses in its main aim on seeking of differences in deficits relating to applying the skip navigation mechanism on the websites of the central public administration bodies in the Bratislava Region in the context of improving the websites accessibility between the years 2014 and 2017. It consists of two separate parts. The first part presents a basic introduction to the questions of skip navigation links, with the key attention paid to the following three main areas: applying of skip navigation links, visual hiding of skip navigation links, and web browsers’ bug related to skip navigation links. The second part of the study concentrates on the basis of a temporal analysis of differences in applying the skip navigation links on the websites of the central public administration bodies in the Bratislava Region on the processes focused on detection of potential deficits and gaps in the websites’ accessibility or related possible non-compliance with the legislation in force.

Key Words: Websites; Websites’ Accessibility; Skip Navigation Links; Public Administration; Central Public Administration Bodies; Compliance with Legislation in Force; Analysis; Period between Years 2014 and 2017; the Bratislava Region.

ESSAYS

Božena Hrvoľová
Valuation of Certificates of Deposit (pp. 156-164, in English, PDF, 742 kB)

Abstract: Certificates of Deposit are securities that belong to the debt, short-term securities on the money market. It follows that for their valuations only yield method based on the present value of future income arising from and simple interest and discounting may be used. Approaches to valuing securities on the money market depend on the form of revenue – interest or discount. Interest-based are evidence of deposit, such as Certificates of Deposit, savings bonds; bringing the discount are treasury bills, commercial papers, and bills of exchange. In our paper we will focus on valuation of classic Certificates of Deposit from the point of view of their intrinsic value and income.

Key Words: Certificate of Deposit; Intrinsic Value; Current Rate of Return; Principal; Accrued Interest Income; Income for Holding.

Anna Polednáková
Evaluation of Successfulness of Mergers and Acquisitions in the Slovak Republic’s Economic Environment (pp. 165-173, in English, PDF, 585 kB)

Abstract: Integration of companies is a very difficult process consisting of several phases. The complexity of this process highlights the number of unsuccessful integrations of companies worldwide. After completing the integrative process, the evaluation of adjusted results should follow which is in practice very often neglected. The reason is that the process of evaluating successfulness of mergers and acquisitions is challenging and time-consuming. Although the evaluation of successfulness of mergers and acquisitions is a challenging process, enterprises should not neglect it, because it can provide a lot of valuable information and detect serious problems in integrated companies. The presented paper considers the methods of evaluating successfulness of mergers and acquisitions applied abroad as well as the methods used in the Slovak Republic. It also presents results of realised research aimed at evaluating the success of completed mergers of the Slovak companies by means of indicators of financial analysis.

Key Words: Mergers; Acquisitions; Financial Analysis; Market Value; Evaluation; Success of Mergers and Acquisitions; Research; the Slovak Republic.

INFORMATION

Michal Maslen
Cultural and Natural Heritage – Legal Instruments of Its Preservation in the Slovak Republic (Summarising Report on Project) (pp. 174-176, in English, PDF, 558 kB)

Abstract: Summarising report on project funded within the EEA/Norway Grants Scheme on the topic “Cultural and Natural Heritage – Legal Instruments of Its Preservation in the Slovak Republic”.

Key Words: Report; EEA/Norway Grants Scheme; Cultural and Natural Heritage; Legal Instruments; Preservation; University of Bergen; Norway; Trnava University in Trnava; Slovakia.

Information for Authors (pp. 183-188, in English, PDF, 438 kB)
Code of Ethics (pp. 193-196, in English, PDF, 403 kB)
Back Cover (in Slovak/in English, PDF, 632 kB)