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Číslo 2016-02

SOCIETAS ET IURISPRUDENTIA – ČÍSLO 2016-02

KOMPLETNÁ VERZIA ČÍSLA 2016-02 (s. 1-201, PDF, 4534 kB)

Predná obálka a tiráž (slovensky/anglicky, PDF, 690 kB)
Redakčná rada (slovensky, PDF, 337 kB)
Editorial Board (anglicky, PDF, 331 kB)
Obsah (s. 9-10, slovensky, PDF, 348 kB)
Contents (s. 11-12, anglicky, PDF, 340 kB)

ŠTÚDIE

ESEJE

Informácie pre autorov (s. 182-187, slovensky, PDF, 447 kB)
Information for Authors (s. 188-193, anglicky, PDF, 438 kB)
Etický kódex (s. 194-197, slovensky, PDF, 405 kB)
Code of Ethics (s. 198-201, anglicky, PDF, 404 kB)
Zadná obálka (slovensky/anglicky, PDF, 632 kB)

Abstrakty 2016-02

KOMPLETNÁ VERZIA ČÍSLA 2016-02 (s. 1-201, PDF, 4534 kB)

Predná obálka a tiráž (slovensky/anglicky, PDF, 690 kB)
Redakčná rada (slovensky, PDF, 337 kB)
Obsah (s. 9-10, slovensky, PDF, 348 kB)

Jana Koprlová
Editoriál k letnej edícii SOCIETAS ET IURISPRUDENTIA 2016 (s. 13-17, slovensky, PDF, 495 kB)

ŠTÚDIE

Helena Barancová
New Technologies in the Field of Labour Law and Protection of Employees (s. 23-37, anglicky, 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.

Игорь Иванович Бабин
Налоговое обязательство как категория налогового права (s. 38-53, rusky, PDF, 730 kB)

Аннотация: Систематизация и кодификация налогового законодательства является важным этапом его развития. Задачей кодификации является не просто собрание налогового законодательства в единый нормативно-правовой акт, а согласование и выработка единой налогово-правовой терминологии, устранение пробелов и коллизий в правовом регулировании. Важным элементом такой кодификации является учет позитивного опыта зарубежных стран и научных разработок ученых. В статье показывается развитие категории “налоговое обязательство” в финансово-правовой науке и налоговом законодательстве. Анализируется соотношение таких категорий как налоговое обязательство и налоговая обязанность. Раскрывается взаимосвязь налогового обязательства и налогового правоотношения. Исследуется динамика налогового правоотношения.

Ключевые слова: Налоговое право; налоговое законодательство; налоговое обязательство; налоговая обязанность; налоговые правоотношения; Украина.

Renata Pawlik
Ius Puniendi and Its Sources in the Era of the European Integration – Selected Issues on the Example of Poland (s. 54-88, anglicky, 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
Daňová licencia právnickej osoby (s. 89-110, slovensky, PDF, 695 kB)

Abstrakt: Zakotvenie inštitútu daňovej licencie znamená zásadnú zmenu v zdaňovaní príjmov právnických osôb, pretože určenie minimálnej výšky dane čiastočne eliminuje možnosť vyhýbať sa plateniu dane z príjmov. Povinnosť platiť daňovú licenciu sa pritom diferencuje na základe zákonom stanovených kritérií a právna úprava zakotvuje aj výnimky z tejto povinnosti. Prijatím právnej úpravy daňovej licencie právnickej osoby sa zvýšili príjmy štátneho rozpočtu, na druhej strane stanovenie minimálnej výšky dane formou daňovej licencie ovplyvnilo zakladanie obchodných spoločností a malo za následok aj početné rušenie najmä tých obchodných spoločností, ktoré nevyvíjali ekonomickú činnosť. V príspevku autor analyzuje právnu úpravu daňových licencií a poukazuje na názory odbornej verejnosti na jej prijatie. Pritom neopomína konanie pred Ústavným súdom Slovenskej republiky vo veci súladu ustanovení zákona o dani z príjmov, ktoré upravujú problematiku daňových licencií, s Ústavou Slovenskej republiky, ako aj Listinou základných práv a slobôd.

Kľúčové slová: Daň; daňová licencia; daňové úniky; zákon o dani z príjmov; právnická osoba; Slovenská republika.

Filip Oller
MiFID II – Analysis of Selected Issues Arising from the New Regulatory Package (s. 111-141, anglicky, 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, anglicky, 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.

ESEJE

Zuzana Štrbíková
Ochrana zamestnanca pred prepúšťaním pri prevode zamestnávateľa z pohľadu európskeho pracovného práva (s. 169-181, slovensky, PDF, 680 kB)

Abstrakt: Cieľom Európskej únie v oblasti presadzovania pracovnoprávnej legislatívy je ochrana záujmov zamestnancov. Oblasť sociálnej politiky tvorila vždy jeden z primárnych pilierov Európskej únie a táto problematika je neustále v popredí. V priebehu niekoľkých desaťročí bol v dôsledku ekonomických zmien okrem iného prijatý aj celý rad smerníc, ktoré sa zaoberajú sociálnou ochranou zamestnancov. Medzi najvýznamnejšie sa radia smernice týkajúce sa prevodov podnikov, ktoré majú zaistiť, aby prevod podnikov nemal negatívny dopad na zamestnancov dotknutých podnikov. Zámerom príspevku je upriamiť pozornosť na oblasť ochrany zamestnancov pred prepustením z dôvodu prevodu podniku.

Kľúčové slová: Prevod podniku; ochrana zamestnancov; európske pracovné právo; Súdny dvor Európskej únie; Európska únia.

Informácie pre autorov (s. 182-187, slovensky, PDF, 447 kB)
Etický kódex (s. 194-197, slovensky, PDF, 405 kB)
Zadná obálka (slovensky/anglicky, PDF, 632 kB)