https://hdl.handle.net/20.500.14178/900 2026-09-22T12:14:23Z https://hdl.handle.net/20.500.14178/3956 Povinná akceptácia zákonného platidla a jej ochrana v trestnom práve Poništ, Viliam Veronika, Veronika; Csonková, Natália Príspevok sa zaoberá povinnou akceptáciou zákonného platidla a jej ochranou v trestnom práve Slovenskej republiky. Analyzuje právne vymedzenie zákonného platidla, rozsah povinnosti prijímať hotovosť a zákonné dôvody jej odmietnutia, a to v kontexte vnútroštátnej aj európskej právnej úpravy. Osobitná pozornosť je venovaná skutkovej podstate trestného činu ohrozovania obehu peňazí podľa § 273 Trestného zákona a otázke, či táto úprava predstavuje efektívny nástroj ochrany povinnej akceptácie hotovosti. Príspevok poukazuje na limity trestnoprávnej ochrany, najmä v dôsledku existencie širokého spektra zákonných výnimiek a aplikačných problémov, a vsádza problematiku do širšieho kontextu, ústavného práva na hotovosť a pripravovanej regulácie na úrovni Európskej únie.; The paper examines the mandatory acceptance of legal tender and its protection under Slovak criminal law. It analyses the legal definition of legal tender, the scope of the obligation to accept cash, and the statutory grounds for its refusal, in the context of both national and European legal frameworks. Particular attention is devoted to the criminal offence of endangering the circulation of money under Section 273 of the Criminal Code and the question of whether this provision constitutes an effective instrument for protecting the mandatory acceptance of cash.The paper highlights the limitations of criminal law protection, especially due to the broad range of statutory exceptions and practical enforcement issues, and situates the topic within the broader context of the constitutional right to cash, and emerging EU regulation. 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3955 The resilience of legal tender: a comparative study of mandatory cash acceptance in selected developed economies Poništ, Viliam Saktorová, ľubica This paper examines the emerging legislative trend of mandatory cash acceptance as a tool to preserve the functional role of legal tender - cash in modern payment systems. Through a comparative analysis of selected developed economies, the study explores how different jurisdictions approach the obligation to accept cash and to what extent such obligations strengthen the resilience of legal tender. Attention is paid to the relationship between the formal status of legal tender and its actual acceptability in practice. The paper argues that legal tender status alone is insufficient to ensure widespread usage, and that explicit legal frameworks mandating acceptance play a crucial role in maintaining financial inclusion, trust in central bank money, and the overall stability of payment systems. 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3933 Rebalancing online speech regulation: a model-sensitive approach to judicial protection of end users in Europe Hodulík, Jakub; Horák, Filip; Gangur, Petr Freedom of expression online is increasingly shaped by intermediary-based regulatory models that profoundly affect end users. Judicial scrutiny, however, increasingly focuses on intermediaries rather than the individuals whose speech is restricted. This article develops a model-sensitive analytical framework for assessing the intrusiveness of online speech regulation. It identifies five criteria of intrusiveness: timing of interference, character of expression monitoring, characteristics of the competent authority, breadth of interference with freedom of expression, and severity of sanctions. These criteria are applied to six regulatory models in the European legal space. This article then analyses Strasbourg and Luxembourg case law to evaluate the safeguards and anti-safeguards associated with these models. The findings reveal a structural disproportionality between regulatory intrusiveness and the level of judicial protection afforded to end users, both within and across regulatory models. We argue that both courts overlook several key risks and increasingly underemphasise the perspective of end users. 2026-01-01T00:00:00Z https://hdl.handle.net/20.500.14178/3930 Tax and the Energy Transition in the Czech Republic Málek, Ondřej , This branch report examines how Czech tax law treats the energy transition, covering both direct and indirect taxation. The Czech Republic has no separate income tax regime for energy producers. Renewable and fossil fuel companies alike are subject to the standard 21% corporate income tax, and there are no ring-fenced petroleum taxes or resource rent taxes. Earlier renewable energy incentives, including a corporate tax exemption for solar, wind and biomass installations, were removed in 2011. At the same time, a special levy on solar electricity was introduced for installations built in 2009 and 2010. This levy was later confirmed by the Constitutional Court and eventually reduced to an ongoing charge of 10%. Fossil fuel producers can deduct reserves created for site remediation, and nuclear operators can deduct their contributions to the nuclear waste fund. A temporary windfall profits tax of 60% also applied to energy companies for the years 2023 to 2025. On the indirect tax side, the Czech Republic relies mainly on the EU Emissions Trading System rather than a national carbon tax. This is combined with harmonised excise duties on mineral oils, natural gas, solid fuels and electricity, which remain close to the EU minimum rates and give only a weak price signal, especially for household heating. The report also looks at international issues such as withholding tax, permanent establishment rules and the treaty treatment of capital gains from selling renewable energy companies. It ends with an outlook on expected reforms driven by EU developments, including the new ETS2 system and changes to road taxation for electric vehicles. 2026-01-01T00:00:00Z