Civil Procedure & Enforcement Law
Recovery of Real Estate Tax Arrears in the Slovak Republic
Real estate tax; tax arrears; municipal finance; tax enforcement; local taxation; bailiffs
In the paper, the authors deal with selected methods of recovery of arrears of real estate tax as one of the most important local taxes in Slovakia, which municipalities, as their administrators, are authorized to impose and collect within their territory. The recovery of real estate tax arrears is an important tool for municipalities that serves to obtain missing funds that belong to these municipalities due to the collection of tax imposed by law and to cover gaps in their local budgets. In the paper, the authors give their attention specifically to two ways to recover real estate tax arrears, namely the recovery of arrears conducted by municipalities being tax administrators in tax enforcement proceedings and recovery of arrears in enforcement proceedings conducted by bailiffs.
CAKOCI, KARIN – LAZORÍKOVÁ, ELENA
Cornerstones of European Private International Law and International Family Law
European private international law; conflict of laws; international family law; Rome Regulations; applicable law; legal harmonisation
The article examines the development and fragmentation of European Union private international law, with particular attention to contractual, non-contractual, family-law, succession, and maintenance matters. It evaluates EU conflict-of-laws legislation and judicial practice and advocates a unified European private international law code.
CZIEGLER, DEZSŐ TAMÁS
Binding Effect of CJEU Judgments
Binding effect, Court of Justice of the European Union, judgment, preliminary ruling
The fundamental mission of the Court of Justice of the European Union is to ensure that ‘in the interpretation and application of the Treaties the law is observed’. As such the Court decides in various types of proceedings – mainly in preliminary reference procedure, infringement procedure and review of legality of legislative measures. These proceedings pursue different aims and as a result of that, the binding effect of judgments given in these proceedings is different. The aim of the presentation would be to analyse the binding effect that these judgments have on member states’ courts. The focus will predominantly be made on the preliminary rulings concerning interpretation of European Union law.
PALKOVSKÁ, IVA
Introduction to Commercial Disputes in Jordanian Courts...
Commercial disputes; Jordanian commercial law; civil courts; commercial custom; judicial precedent; legal sources
The article outlines the classification and adjudication of commercial disputes under Jordanian commercial law. It examines how civil law, judicial precedents, jurisprudence, equity, and commercial custom supplement the Commerce Act when it contains no applicable provision.
AL RAWASHDEH, WADDAH
Current issue
