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Email:
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jozef.sabo@upjs.sk | |
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Homepage:
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https://www.upjs.sk/PrF/zamestnanec/jozef.sabo | |
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Faculty:
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PrF UPJŠ
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Pavol Jozef Šafárik University in Košice Faculty of Law
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Department:
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KFPDPaE
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Department of Financial Law and Tax Law
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Office:
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LA2O07 | |
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Phone:
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+42155234 4168 | |
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ORCID ID:
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0000-0001-8182-2679 |
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Profile courses
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Tax Law I - Law, II. degree
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Tax Law II - Law, II. degree
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Consultations with a supervisor - Law, I., II. degree
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Selected publications
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"V2 Slovakia : chapter 28 / Miroslav Štrkolec, Anna Vartašová, Jozef Sábo. - reviewed. In: History and Taxation : The Dialectical Relationship between Taxation and the Political Balance of Power. - Amsterdam : IBFD, 2022. - ISBN 9789087227753. - S. 583-605. [OV 070]; [ŠO 6835] [ŠTRKOLEC, Miroslav (34%) - VARTAŠOVÁ, Anna (33%) - SÁBO, Jozef (33%) ]" |
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"V3 Taxation of Robots and AI – Problem of Definition [online] / Adrián Popovič, Jozef Sábo . - reviewed. In: Financial Law Review. - ISSN 2299-6834. - Roč. 7, č. 25 (1) (2022), s. 1-16, online. - Accessibility: https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/6974/6189. Projekt: Daňové právo a nové javy v ekonomike (digitálne služby, zdieľaná ekonomika, virtuálne meny) - APVV APVV-19-0124 ; Súčasnosť a východiská reformovania systému vlastných zdrojov rozpočtu EÚ (právne a ekonomické aspekty aj v kontexte dôsledkov pandémie ochorenia COVID-19) - VEGA 1/0485/21. [OV 070]; [ŠO 6835] [POPOVIČ, Adrián (50%) - SÁBO, Jozef (50%) ] " |
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"AAB3 Evaluation of evidence in Tax Law / Jozef Sábo ; reviewers Matej Kačaljak, Michal Radvan, Miroslav Štrkolec. [Evaluation of evidence in Tax Law]. - 1st. ed. - Košice : Vydavateľstvo ŠafárikPress UPJŠ, 2020. - 236 s. [11,25 AH] - reviewed. - DOI 10.33542/HDD2020-881-1 Project: Daňové úniky a vyhýbanie sa daňovým povinnostiam (motivačné faktory, vznik a eliminácia) - APVV APVV-16-0160 Kód vedného odboru: 070 [SÁBO, Jozef (100%)] " |
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"ADE1 Smernica o úrokoch a licenčných poplatkoch v práve Českej republiky a Slovenskej republiky / Jozef Sábo. [Directive on interest and royalty payments in legal order of Czech republic and Slovak republic]. In: Acta Universitatis Carolinae : Iuridica. - ISSN 0323-0619. - Vol. 64, No. 1 (2018), s. 145-153. Project: Daňové úniky a vyhýbanie sa daňovým povinnostiam (motivačné faktory, vznik a eliminácia) - APVV APVV-16-0160 Kód vedného odboru: 070 [SÁBO, Jozef (100%)] " |
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"ADE2 Taxation of digital servieces from international tax law perspective [online] / Jozef Sábo. In: Financial Law Review. - ISSN 2299-6834. - Vol. 20, No. 4 (2020), s. 64-81, online. - Accessibility: https://www.ejournals.eu/FLR/2020/Issue-4/art/17987. Project: Daňové právo a nové javy v ekonomike (digitálne služby, zdieľaná ekonomika, virtuálne meny) - APVV APVV-19-0124 Kód vedného odboru: 070 [SÁBO, Jozef (100%)] " |
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Selected projects
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APVV–19-0124: „Tax Law and New Phenomena in the Economy (Digital Services, Sharing Economy, Virtual Currencies)“ (2020-present) - member of a research team |
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APVV-16-0160 „Tax evasions and tax avoidance (motivation factors, formation and elimination)“ (2017-2020) - member of a research team |
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VEGA č. 1/0846/17 „Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications" (2017-2020) - member of a research team |
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VEGA č. 1/0375/15 „Tax evasion and tax frauds and possibilities of their prevention (by means of tax law, commercial law and criminal law) “ (2015-2018) - member of a research team |
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VEGA č. 1/0485/21 "The current state and the possibilities for the reform of the system of own resources of the EU budget (legal and economic aspects also in the context of the consequences of the COVID-19 pandemic)" (2020 - súčasnosť) - member of a research team |
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International mobilities and visits
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Wydział Prawa i Administracji, Univerzita Rzeszow, Rzeszow, Poland, 20.05.2019 - 26.05.2019, Erasmus+ Staff Mobility for Training
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Organisational activities
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Member of the editorial board of the scientific journal - Information and Organization Center for the Research on the Public Finances and Tax
Law in the Countries of Central and Eastern Europe, Bialystok, Poľsko (Centrum Informacji
i Organizacji Badań Finansów Publicznych i Prawa Podatkowego Krajów Europy Środkowej
i Wschodniej), 09/2019- súčasnosť
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Member of the scientific council - Pavol Jozef Šafárik University in Košice, Faculty of Law, 04/2019 - 2022
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