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SOCIETAS ET IURISPRUDENTIA – AUSGABE 2017-01

KOMPLETTE VERSION DER AUSGABE 2017-01 (S. 1-228, PDF, 6078 kB)

Frontumschlagseite und Druckvermerk (auf Slowakisch/auf Englisch, PDF, 690 kB)
Redaktionsrat (auf Slowakisch, PDF, 337 kB)
Redaktionsrat (auf Englisch, PDF, 331 kB)
Inhalt (S. 9-10, auf Slowakisch, PDF, 351 kB)
Inhalt (S. 11-12, auf Englisch, PDF, 342 kB)

STUDIEN

ESSAYS

Informationen für Autoren (S. 209-214, auf Slowakisch, PDF, 447 kB)
Informationen für Autoren (S. 215-220, auf Englisch, PDF, 438 kB)
Ethischer Kodex (S. 221-224, auf Slowakisch, PDF, 405 kB)
Ethischer Kodex (S. 225-228, auf Englisch, PDF, 398 kB)
Hinterumschlagseite (auf Slowakisch/auf Englisch, PDF, 632 kB)

Abstracts 2017-01

KOMPLETTE VERSION DER AUSGABE 2017-01 (S. 1-228, PDF, 6078 kB)

Frontumschlagseite und Druckvermerk (auf Slowakisch/auf Englisch, PDF, 690 kB)
Redaktionsrat (auf Englisch, PDF, 331 kB)
Inhalt (S. 11-12, auf Englisch, PDF, 342 kB)

Jana Koprlová
Editorial für Spring Edition SOCIETAS ET IURISPRUDENTIA 2017 (S. 18-22, auf Englisch, PDF, 495 kB)

STUDIEN

Igor Ivanovich Babin
The Honesty of Taxpayer as Factor of the State Security: Realities of Tax Legislation and Judicial Practice of Ukraine (S. 23-37, auf Russisch, PDF, 683 kB)

Abstract: In this study, the category of the “honesty of taxpayer” and features of its application in the tax legislation and judicial practice of Ukraine are analysed. Explained are also the evaluation and subjective character of this category, because the clear criteria of the honesty in law are absent and judicial practice is characterised by an extraordinarily wide set of such criteria and by different application of them. Tax organs and courts in their struggle with abuse of rights by taxpayers avoiding payments of taxes use the category “honesty of taxpayer”. However, if dishonesty is one of manifestations of abuse of the civil or tax rights by taxpayers, it is simple to discover that the current tax legislation has facilities to influence such taxpayers. The category “honesty” has rather moral and ethical than juridical nature and comes out from the maintenance of the Constitutional norms which provide for the social and democratic character of Ukraine. At the same time, the mechanical use of this unjuridical category in judicial practice by the decision-making in concrete tax disputes can result in violation of democratic and legal principles. Moreover, application of such category as “honesty” in the administrative legal proceedings can lead to illegal and groundless court decisions. Application of legal fiction “dishonesty taxpayer” for filling of blanks in tax legislation as well as application of tax penalties to taxpayers are: 1) violating the presumption of innocent taxpayer; 2) encouraging the judicial dishonesty of the tax organs; 3) conducing to judicial errors; 4) violating the balance of public and private interests in the legal state.

Key Words: Tax Law; Tax Legislation; Honesty of Taxpayer; Ukraine.

Monika Jurčová
Unfair Commercial Practices and Unfair Contract Terms in the Slovak Republic and Their Reflection in the Slovak Case Law (S. 38-63, auf Englisch, PDF, 755 kB)

Abstract: The Unfair Contract Terms Directive and the Unfair Commercial Practices Directive as well as their application in the Slovak case law create the topical problem in the Slovak contract law. Both directives have significantly improved the position of the weaker party to contract. The study deals with the question whether the principle-based approach (the general clause) or the list of terms and practices should be preferred form of regulation as well as with their expressions in the case law. The maximum (Unfair Commercial Practices Directive) and the minimum harmonisation (Unfair Contract Terms Directive) approaches implemented by these directives are partly linked to the second question in the relation to the legal nature of the list of unfair contract terms in the Slovak Civil Code. The importance of unfair competition rules in the Slovak Commercial Code may not be overlooked in the future as the important tool to prevent the unfair commercial practices not only between traders but also those targeted against consumers.

Key Words: Unfair Terms; Unfair Commercial Practices; Contractual Consequences; Unfair Competition; Protection of Consumer; the Slovak Republic.

Eva Šimečková
Anti-mobbing Legislation in Public Administration in Spain (S. 64-79, auf Tschechisch, PDF, 706 kB)

Abstract: The Spanish legislation does not regulate in any law the protection of employees against mobbing, with the exception of public administration. Violence on workplace violates fundamental rights governed by the Constitution, mainly the right for equal handling and the right for dignity. The branch of public administration is regulated by the Law No. 7/2007 of Fundamental Status of an Employee in Public Administration that determined that moral harassment (mobbing) is a disciplinary offence. Procedural process that deals with the harassment in public administration is regulated by notice which states specific actions and procedure with the aim to prevent harassment on workplace in the field of public administration as well as actions and sanctions for cases that occur in this matter.

Key Words: Violence on Workplace; Mobbing; Equal Handling; Discrimination; Right for Dignity; Public Administration; Disciplinary Offence; Sanction; Prevention; Solution of Conflicts; Administrative Judiciary; Spain.

Martina Kantorová
On the Issues of Criminal Offence of Tax and Insurance Evasion (S. 80-96, auf Slowakisch, PDF, 658 kB)

Abstract: In the paper the author concentrates on the issues of criminal offense of tax and insurance evasion from the view of the legal order of the Slovak Republic. She analyses the current legal regulation and related institutes, examines the deficiencies of the valid legislation, and provides suggestions and solutions de lege ferenda.

Key Words: Tax and Insurance Evasion; Criminal Offence; Criminal Code; the Slovak Republic.

Kristián Blaškovič
Status of Women in International Law – Gender Equality in the United Nations Peacekeeping (S. 97-119, auf Slowakisch, PDF, 762 kB)

Abstract: The status of women in international affairs has considerably changed during the last years. In this regard, the Resolution of the United Nations Security Council 1325 (2000) seems to be path breaking, as it was the first which addressed the problem of sexual violence committed on girls and women during armed conflicts. Later, the United Nations Security Council began to deal with women not just only as victims, but also as active players in security affairs and this led to calls for increased deployment of women in the peacekeeping operations. The presented paper deals with the role that women can play in these missions. The aim of their deployment is not just only to promote women’s equality, but also to counter the problem of sexual abusement committed by male peacekeepers. Moreover, women can significantly contribute to earning the confidence of local women, as only they are able to understand and to address their problems. Despite the fact that women can be very successful in fulfilling the mission’s mandate, they are still deployed only in limited numbers.

Key Words: International Law; Women; Status of Women in International Law; Gender Equality; Peacekeeping Missions; United Nations Security Council.

Jozef Zámožík
Settlement in Arbitration (S. 120-141, auf Slowakisch, PDF, 789 kB)

Abstract: One of the reflections of the social function of law is the preference of amicable dispute resolution. Arbitral settlement proceeding (conciliation in arbitration) is little known and marginally regulated by law. This juridical institute contributes to the amicable dispute resolution. It is connected with legal regulation of arbitral award on agreed terms that records the settlement. It means an alternative form of resolution of private disputes. The paper deals with the theoretical and practical legal aspects of the settlement concluded in arbitration and with the arbitration award on agreed terms that such settlement records – in particular legal regime, form, content, and effects of the arbitral award.

Key Words: Settlement Proceedings; Settlement; Arbitral Award on Agreed Terms; Arbitral Award by Consent; Consent Award; Agreed Award; Arbitration; the Slovak Republic.

Jana Koprlová
Comparison of Applying the Skip Navigation Links in the Context of the Websites’ Accessibility of Central State Administration Bodies in the Slovak Republic between the Years 2014 and 2017 (S. 142-189, auf Englisch, PDF, 2994 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 state administration bodies in the Slovak Republic 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 state administration bodies in the Slovak Republic 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 State Administration Bodies; Compliance with Legislation in Force; Analysis; Period between Years 2014 and 2017; the Slovak Republic.

ESSAYS

Miroslava Szarková
Economic and Financial Literacy as Part of Managerial Skills of Graduates (S. 190-199, auf Slowakisch, PDF, 616 kB)

Abstract: Currently, experts of different education and different professions enter management positions, which can result and often also results in not always adequate decisions and practices in the field of financial and economic management of enterprises. The paper analyses the importance and necessity of increasing economic and financial literacy as part of managerial skills. It focuses on the rationale of economic and financial literacy, particularly among graduates of different, non-management study programs who are in managerial positions, respectively who are in preparation process for managerial positions. It shows the fact that the economic and financial literacy is a complex managerial skill that in addition to training in management disciplines includes economic, legal, and socio-psychological knowledge and skills. The presented paper originated as part of the project VEGA 1/0662/15.

Key Words: Economic Literacy; Financial Literacy; Managerial Skills.

Silvia Treľová
Managerial and Legal Aspects of Training and Development of Employees as Human Resources of Company (S. 200-208, auf Slowakisch, PDF, 597 kB)

Abstract: The major source of the success of organisations is qualified workforce by which the recent period places the emphasis on flexibility, adaptability, and proactivity. The paper is focused on training and staff development as a means to achieve these properties. The analysis with using the comparative method brings the issues of deepening of qualification and increasing of qualification in terms of labour regulations. The aim of this paper is to point to the close link between the law and management in the issue of employees’ education as human resources of company.

Key Words: Human Resources; Employee Education; Training and Development of Employees; Deepening of Qualification of Employees; Increasing of Qualification of Employees; the Slovak Republic.

Informationen für Autoren (S. 215-220, auf Englisch, PDF, 438 kB)
Ethischer Kodex (S. 225-228, auf Englisch, PDF, 398 kB)
Hinterumschlagseite (auf Slowakisch/auf Englisch, PDF, 632 kB)