<abstract xmlns="http://www.w3.org/1999/xhtml">Consumer protection has been included among the EU policies by the Maastricht Treaty and has become one of the EU dominant policies. A consumer is considered as a weaker party in the private legal relationships and therefore should be protected against a stronger contract party. However, the question “who is a consumer” arises very often. The judicature of the Court of Justice of the EU proves that the notion of consumer is still not clearly defined in the secondary law of the EU. The present paper brings the overview how the notion of consumer has developed in the EU secondary law and in the judicature of the Court of Justice of the EU and it points out actual issues related to the notion of consumer.</abstract>

Department of International Law and European Law, Faculty of Law, Pan–European University Bratislava

Department of European Policies, Faculty of European Studies and Regional Development, Slovak University of Agriculture in Nitra

The Notion of Consumer in the EU Law

<abstract xmlns="http://www.w3.org/1999/xhtml">Risk management in agricultural production is currently one of the objectives of the Common Agricultural Policy. In order to secure the income of agricultural producers certain forms of support at both the EU and the national levels have been established, including making subsidized crop and livestock insurance contracts. The paper aims at determining the condition of the mentioned insurance contracts in Poland and answering the question to what extent a certain insurance system implemented by the national legislator serves its purpose as a risk management instrument. The conclusion is that as for compulsory contracts, since their scope is limited compared to the EU regulations, they are still not an effective measure, which partly results from the application of <italic>ad hoc</italic> support by the State. The legislative solutions in that regard should, hopefully, bring some positive developments.</abstract>

Crop and Livestock Insurance as Risk Management Instrments in Polish Agriculture Compared to the EU Regulations

<abstract xmlns="http://www.w3.org/1999/xhtml">The paper discusses the issues relating to the legal definition of the family farm as the foundation of the agricultural system in Poland. According to Article 23 of the Constitution of 1997, the family farm is the basis of the Polish agricultural system. By means of analysing the provisions of the Constitution and the Act on the Agricultural System, the paper points out current tendencies in the Polish agricultural system. The main aim of this article is to identify individual elements of the legal definition of the family farm and to evaluate already existing solutions on the matter. The final part of the paper presents <italic>de lege ferenda</italic> postulates.</abstract>

Problems of Legal Definition of Family Farm in Poland

<abstract xmlns="http://www.w3.org/1999/xhtml">For more than two decades the family business enterprises of the first generation (generation of founders) are more and more dominating in the category of today’s small and medium–sized enterprises in the Czech Republic. The necessary legal background defining the legal relationships and rights of all participating persons was, however, limited to general provisions in the Commercial Code that has not solved many of the problems associated thereto. Only in 2012 the new Czech Civil Code, Act. No 89/2012 Coll., introduced the institute of family enterprise as completely new term in the Czech Civil law. The presented paper aims to analyse the key rules of this new legal regulation, focusing on significant aspects of the institute in the context of commercial law and family law, as well as, to highlight the potential weaknesses and gaps existing in the regulation.</abstract>

Family Enterprise in Czech Civil Code

<abstract xmlns="http://www.w3.org/1999/xhtml">The article deals with the integration process of implementation of European Union secondary law into the Slovak tax legislation. In particular, the article analyses whether provisions of (i) EU Parent Subsidiary Directive, (ii) EU Interest and Royalty Directive and (iii) EU Merger Directive are implemented into the Slovak Income Tax Act. Following our research, it should be noted that in general, the Slovak tax legislation has adopted the EU secondary law, in particular, the Parent Subsidiary and Interest and Royalty Directives have been implemented. It should be noted that the profit distributions are not subject to tax in Slovakia. It follows that interest and royalty are not subject to tax and is applicable to EU associated companies. Following the Slovak implementation of EU Merger Directive, merger transactions are generally treated as not giving rise to a capital gain. As a result, according to the Slovak Income Tax Act the income received by shareholders from acquiring new shares and income from exchange of the shares on merger transaction is not subject to income tax.</abstract>

Slovak Income Tax Legislation in Terms of EU Secondary Law Transposition

AHEAD OF PRINT

Volume 12 (2023): Issue 1 (December 2023)

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Volume 10 (2021): Issue 2 (December 2021)

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Volume 9 (2020): Issue 2 (December 2020)

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EU agrarian Law

 Journal "EU Agrarian Law" is a scientific journal of the Faculty of European Studies and Regional Development of the Slovak University of Agriculture in Nitra. Journal is supported by the European educational programme - Jean Monnet Chair. The journal is published twice a year and its main focus is on the theory and application of agrarian law. Why subscribe and read  The journal EU Agrarian law offers unique opportunity for readers to get familiar with the topics connected with the sphere of agrarian law as there is no other journal in Slovakia dealing with this area. It provides innovative and valuable information not just from Slovak condition but also from abroad. The journal is oriented on the experts from the field, teachers and students of agrarian law and related topics, as well as on general public.  Why submit  The journal EU Agrarian law offers unique opportunity for authors to place their papers in a scientific journal of high quality and by this way it provides a platform for knowledge exchange.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process.  Target group:  experts, teachers and students in the field of agrarian law and related topics, as well as on general public.