CROSS–BORDER MERGERS – THE CONCEPT AND ITS IMPLEMENTATION INTO THE LEGAL ORDER OF THE SLOVAK REPUBLIC CEZHRANIČNÉ ZLÚČENIE ALEBO SPLYNUTIE

Cross-border mergers are regulated by the Directive 2005/56/EC of the European Parliament and of the Council of 26 October 2005 on crossborder mergers of limited liability companies. This article deals with the issue of cross-border mergers of limited liability companies within the internal market of the European Union, more precisely it analyzes the question of the concept of a cross-border merger under the European Union law and its implementation into the national legal order of the Slovak Republic. The legal definition of a cross-border merger under the European Union law comprises three key conditions that must be met cumulatively: cross-border merger is applicable only for a business company formed in accordance with the law of an EU Member State, having its registered office, central administration or principal place of business within the Community, and at the same time business company must be in an eligible legal form and a cross-border element must be given.

LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION

The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.

ENTERPRISES WITH THE MUNICIPAL PROPERTY SHARE IN LEGAL DOCUMENTS ON THE NATIONAL AND LOCAL LEVEL

Municipal enterprising in particular using of municipal property for entrepreneurial purposes is a phenomenon, which is widespread among Slovak municipalities as well as abroad. There are different purposes for what these enterprises are established e.g. agriculture, provision of all range of public services as well as other typical commercial activities. There are numerous issues connected with this phenomenon while legislative regulation is with no doubt one of those, which must be tackled among the firsts. The paper provides an analysis of different existing legal documents which have been adopted in Slovak condition and which have implication on regulation of municipal enterprising. The documents on national as well as on local level were the subject of the research while missing unified definition, very generally formulated regulations, usage of outdated legislation and lack of transparency were identified as the main issues which need to be addressed.

THE EUROPEANIZATION OF THE SLOVAK ADMINISTRATIVE LAW AND CURRENT STATE ADMINISTRATION REFORM IN THE AGRICULTURE, FORESTRY AND LAND SECTOR

State administration of the Slovak republic is a subject to extensive reform of local authorities with a purpose to simplify access of citizens to the administrative matters at the local state administration as well as for the purposes of public funds savings. The paper reflects current situation in the reforming process in the field of agriculture, forestry, hunting, landscape and cadaster state administration and current situation in the Europeanization of the Slovak administrative law. The ESO (effective, reliable, open state administration) reform transferred local specialized state administration to the general model of district offices with sectorial departments. Thus the reform introduced structural change with transfer of competences to newly established district offices. The reform also introduced horizontal two-instance decision making procedure at the district offices with the seat in the region that is doubtful. The emphasis is on the procedural rules of administrative procedure due to the fact that administrative law is modified under the Europeanization of law. The reform in the field of agriculture, forestry and cadaster state administration expects saving of public sources by 8 664 884 € in 2013 and by 33 013 199 € in 2014.

EU LAND POLICY – PATHWAY TOWARDS SUSTAINABLE EUROPE

The land policy plays a key role in the frame of priorities of the EU and influences the political, economic and social development of countries and regions. The Faculty of European Studies and Regional Development of the Slovak University of Agriculture in Nitra has been active in various aspects of the policy mainly by the support of national and international funding programmes. One of the most actively developed European funding programme at the faculty is the Jean Monnet programme. The structure and priorities of the Jean Monnet programme are sufficiently complemented to the mission and priorities of the faculty at the educational and scientific level. The paper especially focuses on the realization, impact and sustainability of achieved project results.

EU LAW AND STATE AIDS IN AGRICULTURE

Regulation of state aids form an integral part of the EU law from its very origin. Various special rules on provision of state aids were created as secondary law rules by the EU Council and EU Commission. They distinguish between horizontal and sectoral state aid. Horizontal aid concerns schemes potentially benefiting all undertakings regardless of their industry. Sectoral aid is targeted at specific industries or sectors. The paper deals with the legal framework of state aid rules in the agriculture sector. As first, it discusses the extent to which the State aid rules have been generally applied in the agriculture sector by the EU Council under Article 36 of the Treaty, together with the extent to which they have been specifically applied under the regulations which govern both the .common organizations of the market and rural development. Following chapter analyses the agriculture de minimis Regulation, which sets out circumstances in which agricultural aid is sufficiently small that Article 107/1 TFEU will be not applied. Thereafter the paper focuses on the provisions of the Agriculture Block Exemption Regulation and, finally, on agricultural aid that falls to be notified to the Commission as being authorized under the Agriculture Guidelines.

LEGISLATIVE AND FINANCIAL ASPECTS OF SERVICES OF REGIONAL EDUCATION PROVIDED BY MUNICIPALITIES

The process of decentralisation of public administration was based on the transfer of competences from state administration to municipalities and on the setting of new conditions for financing of municipalities. In the process of decentralization of public administration and fiscal decentralization, the range of original and transferred competences, as well as the tasks of municipalities and the corresponding instruments of financing, were set there by mutual agreement between the state bodies and the local self-government. The transfer of competences on municipalities in the field of education was not a simple process. The first steps in the management of schools and educational facilities did not entail without problems. Many of the misunderstandings grew up mainly from a lack of knowledge of the relevant laws governing the specific educational and training activities, operation, financing, personnel and material-technical provision of schools and educational facilities. The aim of the contribution is legislative and financial definition of current system of provision of services by municipalities in the Slovak Republic in the field of regional education, because this area is complicated and disorganized the laws dealing with education and its financing have undergone many amendments. The following compact and comprehensive issues can serve as a framework for further research.

The Legal Regulation of Rental Contracts on the Land Rental Market in Slovakia

Rented land accounted for 53% of the total agricultural area at EU-27 level in 2009. Rented land as a proportion of total utilized agricultural area in Slovakia (UAA) is one of the highest (FADN, 2009). That is why land rent plays a very important role. Therefore, the Slovak law maker approved special legal regulation to stabilize the long-term rent of agricultural land. The paper analyses how these legal norms affect the behaviour of the land tenants doing their business activities in the agriculture. Within the paper, the development of the market farmland prices and farmland rental payments development with the administrative land prices and rental payments stipulated by the Slovak national law is analysed. Based on the research results we found out that prices of arable land have statistically significantly increased. In spite of these facts the market prices are still lower than their administrative prices(1) especially in the case of farmland of the highest quality. According to the results the rent payment for one hectare of land is not influenced by the minimum rent payment stipulated by law. Contrary, minimum rental period stipulated by law, legal forms of agricultural enterprises and quality of land have significant impact on the rental payments. The larger acreage of land of one agricultural businessman press down the land rent payments. The legal forms of enterprises as well as the land rent period belong to the dominant factors which influence the land rent payment. (1) Administrative price is a price of farmland stipulated by the law.

Land Tax in Local Government

Currently the land tax causes difficulties to the managers of agricultural and forest land as it does not fulfill its historical function. Stagnant market for agricultural products together with damages caused by climate changes (floods or droughts) brings complications to the land managers by decreasing their profit. The research focuses on an analysis of land tax in Central Europe and its functioning as a municipal economic tool taking into account environmental protection and usage of nonrenewable resources. The article offers suggestions for municipalities with regard to changes in land taxation which are derived from their influence on agricultural and forest land usage.

European Union Water Policy in Aspect of Rural Areas Development

Agriculture and environment are among others the most important priorities of the European Union. Agriculture is strongly influenced by the state of the environment, including water resources. In addition to many other policies, the EU water policy is crucial for the sustainable development of rural areas. Directives are the main tools for implementation of water policy. This article contains an overview of the directives on aspects of quality and quantity of water resources. Within the paper three most important agricultural areas of the Directive are characterized: the Water Framework Directive, the Floods Directive and the Nitrates Directive. Presented mandatory EU action aimed at their implementation and the problems associated with it. Current proposals for changes in the EU water policy are described.