Central and Eastern European Legal Studies 2/2024
In the second issue of the year 2024 of the Central and Eastern European Legal Studies – CEELS 2/2024 the reader can find contributions by academics and jurists from the Czech Republic, Slovakia, and Lithuania.
The first paper aims to sketch the future Act on Space Activities of the Czech Republic. Such an Act will have to include not only rules of a public law nature (authorization, registration of space objects, surveillance) but also rules on civil liability for damages, which will constitute a lex specialis to the general civil law regulation.
In the second paper, the pivotal role that the Foreign Account Tax Compliance Act (FATCA) has played in the effort of combating tax evasion and financial crimes is emphasized. This article explores FATCA’s implementation, the roles of financial institutions, and the significant impact of these agreements on global tax compliance.
The third paper presents Lithuania’s experience in tightening tax liability and analyzes the latest changes in the regulation of tax liability in the country, examining them through the prism of compliance with the jurisprudence of the Court of Justice of the European Union, the European Court of Human Rights, the Constitutional Court, the requirements of the Charter of Fundamental Rights of the European Union, the European Convention for the Protection of Human Rights and Fundamental Freedoms.
The fourth paper examines the ongoing process of private law recodification in the Slovak Republic, which, unlike in many other post-socialist countries in Central and Eastern Europe, has yet to yield a modern and comprehensive legal framework. Whether the efforts of the current government, like its predecessors, for recodification, a need highlighted within its official program, contribute to an interminable or simply protracted path toward reform remains to be seen, hopefully in the near future.
Last but not least, the fifth paper contains an analysis of the legal regulation of trade secrets and the legal mechanisms for their protection in the context of international, European and national law. The author focuses on the very definition of trade secret, or other terms with similar meaning and pays special attention to the implementation of Directive (EU) 2016/943 (the ‘Trade Secrets Directive’). This article contains a comparison of the law of selected countries (especially EU Member States) with a different regime of trade secret legislation and presents selected interesting court decisions.
Summary
J. Handrlica, Towards a New Act on Space Activities in the Czech Republic [IN ENGLISH] (16 pp.)
D. Francisciová, What is FATCA and Why does It Matter? [IN ENGLISH] (11 pp.)
P. Gruodis / B. Sudavičius, Atsakomybės už mokesčių įstatymų pažeidimus problemos [Issues of Liability for Tax Violations] [IN LITHUANIAN] (36 pp.)
D. Dulaková, The Never-ending (or Just Overly Lengthy) Journey to Private Law Reform in the Slovak Republic [IN ENGLISH] (17 pp.)
R. Kopčová, Trade Secret: A Significant Legal Institution in Business and its Legal Regulation across Selected European Countries (Including Case Law) [IN ENGLISH] (37 pp.)
