The primary content-related framework we are bound to are the basic human rights as established in the constitution. These basic rights may change and develop, yet as the heritage of our political and legal culture, they possess such a solid core meaning that only a "dogmatic sceptic" (G....

In 2011, the Constitutional Court of the Republic of Slovenia made a historical decision on the "Tito street" case, thereby placing human dignity at the centre of the constitutional order. A few years later, some related doubts not resolved by the Constitutional Court remain. For instance, the...

The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the...

Lobbying transparency seems to have been a challenging topic for nearly a decade. For the purposes of the article, the authors focus on a contextual analysis of rules and measures that offers both a broad as well as comprehensive view of the required transparency of lobbying activities and the...

The aim of the paper is to apply the Window Malmquist index approach to examine the efficiency change of Czech commercial banks within the period 2004-2013. We used the Data Envelopment Analysis and theWindow Malmquist index approaches to estimate the efficiency change of Czech commercial banks....

The tax policy assessment is an indispensable strategy within any modern country’s system of governance. There are several types of "impact assessments", with RIA as one of the most commonly used. This tool is used to measure and analyse the benefits, costs and effects of a new or existing...

The abstract nature of Constitutional principles, such as the social state principle, requires further interpretation to determine their concrete substance. Their realization is primarily the duty of politics and the legislator. Yet the Constitutional Courts can substantially contribute to...

In the valid legislation of the Czech Republic, we do not find a clear and completely unambiguous definition of the concept of "self-government". Nonetheless, it is an institute traditionally used and with content defined in a particular way by the theory of administrative law or administrative...

The effectiveness of marketing activities has become important, especially in the industrial environment. In an industrial environment, there is a prerequisite for the success of strategic marketing objectives in relation to corporate strategy. The main aim of the paper is to determine whether...

The real estate transfer tax was introduced by the Habsburgs in the 19th century and has remained an integral part of the tax system of almost all countries historically belonging to their Danube monarchy. One century after the monarchy's collapse, their common roots as well as national...