Hauptinhalt

Ausgabe 2016-02

SOCIETAS ET IURISPRUDENTIA – AUSGABE 2016-02

KOMPLETTE VERSION DER AUSGABE 2016-02 (S. 1-201, PDF, 4534 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, 348 kB)
Inhalt (S. 11-12, auf Englisch, PDF, 340 kB)

STUDIEN

ESSAYS

Informationen für Autoren (S. 182-187, auf Slowakisch, PDF, 447 kB)
Informationen für Autoren (S. 188-193, auf Englisch, PDF, 438 kB)
Ethischer Kodex (S. 194-197, auf Slowakisch, PDF, 405 kB)
Ethischer Kodex (S. 198-201, auf Englisch, PDF, 404 kB)
Hinterumschlagseite (auf Slowakisch/auf Englisch, PDF, 632 kB)

Abstracts 2016-02

KOMPLETTE VERSION DER AUSGABE 2016-02 (S. 1-201, PDF, 4534 kB)

Frontumschlagseite und Druckvermerk (auf Slowakisch/auf Englisch, PDF, 690 kB)
Redaktionsrat (auf Englisch, PDF, 331 kB)
Inhalt (S. 11-12, auf Englisch, PDF, 340 kB)

Jana Koprlová
Editorial für Summer Edition SOCIETAS ET IURISPRUDENTIA 2016 (S. 18-22, auf Englisch, PDF, 488 kB)

STUDIEN

Helena Barancová
New Technologies in the Field of Labour Law and Protection of Employees (S. 23-37, auf Englisch, PDF, 669 kB)

Abstract: New technologies significantly influence the further development of labour law. Their application in practice provides not only the positive effects but also new social and legal risks. Specifically, the application of the latest technology often leads to unjustified interference with employee’s rights to privacy. Therefore, in the foreseeable future there will be needed, more than ever, to ensure social and legal protection of employees. Forms of an unjustified interference with the employee’s privacy by the employer are various. It is particularly monitoring of employees using video cameras, e-mail monitoring, and telephone tapping. More recently, there disseminate new forms of the employer’s infringement in the sphere of the employee’s private life, e.g. through the method of mystery shopping. It is a form of verification of the adequacy of the employee’s communication with clients. This type of monitoring is realized by various agencies which offer such paid services to employers. New technologies affect also the existing legal model of motherhood and parenthood, as the surrogacy motherhood but also in vitro fertilization are more and more popular. In the main part of the study the author deals with the possibilities of legally correct interference with the right to private life of an employee while respecting the principles of legality, legitimacy, and proportionality.

Key Words: Basic Human Rights; Protection of the Employee’s Privacy; the Employee’s Right to Private Life; the Employee’s Workplace; Decision-making Activities of the European Court of Human Rights; Monitoring of Employees; Video Cameras; E-mail Monitoring, Mystery Shopping; New Social Risks in the Workplace; Legitimacy of Interference with the Right to Private Life; Principle of Legality, Legitimacy, and Proportionality; the Slovak Republic.

Igor Ivanovich Babin
Tax Obligation as a Category of Tax Law (S. 38-53, auf Russisch, PDF, 730 kB)

Abstract: Systematization and codification of the tax legislation is an important stage of its development. The aim of codification is not just a collection of the tax legislation into a single legislative act, but the coordination and development of unified fiscal and legal terms, the elimination of gaps and conflicts in the legal regulation. An important element of such codification is the account of the positive experience of foreign countries and scientific researchers. The paper shows the development of the category of “tax obligation” in the financial and legal sciences and tax legislation. The relationships of such categories as the tax obligation and tax duty are analysed. The interrelation of the tax obligation and tax relationship is revealed. The dynamics of the tax obligation is investigated.

Key Words: Tax Law; Tax Legislation; Tax Obligation; Tax Duty; Tax Relationship; Ukraine.

Renata Pawlik
Ius Puniendi and Its Sources in the Era of the European Integration – Selected Issues on the Example of Poland (S. 54-88, auf Englisch, PDF, 822 kB)

Abstract: Historically, criminal law and the right to punish were the sovereign competence of the State and one of its most essential prerogatives, which is not to say that the criminal law system functioned in a vacuum. Ius puniendi was traditionally understood as the exclusive right of the State to establish the principles of criminal liability, the scope of its own jurisdiction, the range of criminalization, and specific sanctions for typified offences. Membership of the European Union raises an issue of specific relations that exist between the European Union laws and domestic laws; the core of the European integration rests on the relationships between national sovereignty and the European Union membership. This issue is related to the limits of the openness of the domestic order to the European Union laws and the associated constitutional doubts as to the limits and guarantees of sovereignty which takes on special importance with regard to ius puniendi, where sovereignty is usually defined as an exclusive right of the State and, at the same time, as the capacity to freely set the regulations of broadly understood criminal law, to determine its own jurisdiction, and to choose the manner and scope of interstate cooperation in criminal cases.

Key Words: Ius Puniendi; Criminal Law; the European Integration; the European Union; Sovereignty; Poland.

Matúš Filo
Tax License of Legal Person (S. 89-110, auf Slowakisch, PDF, 695 kB)

Abstract: Enacting of tax license means an important change in taxation of incomes of legal persons, because determination of minimum tax partially eliminates the possibility to avoid paying of income tax. The obligation to pay tax license differs according to conditions determined by law and the legal regulation also includes exemptions from this obligation. By enacting of the legislation of tax license of legal person the incomes of state budget increased; on the other hand, determination of minimum tax in the form of tax license influenced the establishment of business companies and resulted in cancellation of business companies which did not develop economic activities. In the paper the author analyses legislation of tax license and points out the opinions of the professional public on its amendment. The author also points out the proceeding before the Constitutional Court of the Slovak Republic in the case of compliance of the provisions of the Income Tax Act which regulate the issue of tax license with the Constitution of the Slovak Republic and the Charter of Fundamental Rights and Freedoms.

Key Words: Tax; Tax License; Tax Evasions; Income Tax Act; Legal Person; the Slovak Republic.

Filip Oller
MiFID II – Analysis of Selected Issues Arising from the New Regulatory Package (S. 111-141, auf Englisch, PDF, 753 kB)

Abstract: MiFID II and MiFIR were adopted in the light of the financial crisis in order to enhance the investor protection and to ensure transparent trading. Both referred to as MiFID II, they replace former MiFID I and cover securities, investment intermediaries, and trading venues. The aim of MiFID II is to put in place a single European rulebook regarding investment services and activities, including ancillary activities, and to strengthen the legal framework set up by MiFID I. In addition, MiFID II regulatory package is extended for the number of financial instruments. MiFID II requires that the trading is performed on regulated platforms. MiFID II rules reflect technical advances in the investment business as well. Therefore, regulatory framework regarding the high frequency trading was introduced. The date of entry into application of MIFID II is January 3rd, 2018. Such long period for entering into application is due to the complexity of the implementing process, mostly from technical point of view. MiFID II is very challenging for ESMA, national competent authorities, and for other stakeholders. The study is written from the perspective of investment firms as one of these stakeholders. The paper covers topics such as definition of investment activities, investment services and financial instruments, topic of passporting and the third country regime, incentives, suitability, and appropriateness of product design, information provided to client, execution only and best execution rules, records management, client assets, conflict of interests, complaints handling, client classification, corporate governance, commodity derivatives.

Key Words: MiFID II; MiFID I; MiFIR; Regulatory Package; Investment Services; Investment Activities; Ancillary Activities; Financial Instrument; Investment Firm; Client; the European Union.

Jana Koprlová
Applying the Skip Navigation Links in the Context of the Websites’ Accessibility of Central Public Administration Bodies in the Prešov Region (S. 142-168, auf Englisch, PDF, 1799 kB)

Abstract: The study focuses in its main aim on seeking yet undetected or undefined deficits in relation to applying the skip navigation mechanism on the websites of the central public administration bodies in the Prešov Region in the context of improving the websites accessibility and 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 analysis of applying the skip navigation links on the websites of the central public administration bodies in the Prešov 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; the Prešov Region; Analysis.

ESSAYS

Zuzana Štrbíková
Protection of Employees against Dismissal during the Transfer of the Employer in Terms of the European Labour Law (S. 169-181, auf Slowakisch, PDF, 680 kB)

Abstract: The goal of the European Union in the enforcement of labour legislation is to protect the interests of employees. The area of social policy has always constituted one of the primary pillars of the European Union and this issue is always in the foreground. Over a few decades, as a consequence of economic changes, among other things a number of directives dealing with social protection of employees have been adopted. Among the most important there are directives relating to transfers of undertakings which shall ensure the transfer of businesses not to have a negative impact on the employees of the concerned undertakings. The intention of the paper is to draw attention to the area of protection of employees against dismissal on the grounds of the transfer.

Key Words: Transfer of Businesses; Protection of Employees; European Labour Law; Court of Justice of the European Union; the European Union.

Informationen für Autoren (S. 188-193, auf Englisch, PDF, 438 kB)
Ethischer Kodex (S. 198-201, auf Englisch, PDF, 404 kB)
Hinterumschlagseite (auf Slowakisch/auf Englisch, PDF, 632 kB)