08 Články v časopisoch

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Prehliadať

Prehliadanie 08 Články v časopisoch podľa Autor "Dolíhalová, Miroslava"

Teraz sa zobrazuje 1 - 2 z 2
  • Obrázok miniatúry
    Položka
    Amendment to the information act in the Slovak Republic in the optics of legal certainty: Fee character?
    (Ústav státu a práva AV ČR, v.v.i : Praha, 2026) Dolíhalová, Miroslava; Úradník, Michal
    The article provides a legal analysis of the recent amendment to the Information Act, the adoption of which was preceded by a lengthy legislative process, including the use of the veto of the President of the Slovak Republic and considerable media coverage. The Information Act establishes the obligation for obliged persons to make information available on the basis of requests for information submitted by persons, or to publish certain information stipulated by law. With regard to the concept of the Information Act and the free access to information guaranteed by the Constitution of the Slovak Republic under Article 26 of the Constitution, which includes the free dissemination of the information, we are of the opinion that the information can be made available. The analysed amendment to the Information Act created space for questioning the legal certainty of authorised entities and introduced doubts to the public about the violation of the guaranteed right, namely by conditioning the payment of insufficiently regulated payments for the disclosure of information. The authors of the article also point to the application practice of some elements of the amendment in the Information Act in the Czech Republic, which also served as a model for the legislator of the Slovak Republic.
  • Obrázok miniatúry
    Položka
    Favorable interest rate on a loan - social assistance or a means of obtaining uncontrolled income?
    (Univerzita Pavla Jozefa Šafárika v Košiciach, 2024) Dolíhalová, Miroslava; Úradník, Michal
    A market-oriented economy and dynamic changes in the needs of society are often associated with the use of loans and credits. Monitoring the growth of indebtedness of natural persons and legal entities is important from the point of view of the stability of the financial market. From the point of view of the fiscal interests of the state, loans can be perceived precisely in the context of interest and their assessment as taxable income. By not recognizing contractual interest as taxable income, the essence of a tax offense is fulfilled, the detection of which is relatively difficult to almost impossible. The above applies in particular to natural persons. Our research has shown that in the Slovak Republic there is no mechanism, for example between banks and the tax administrator, which would reveal the non lege artis actions of the taxpayer, which also damages the fiscal interests of the state.