Volume 8 (2017): Issue 3 (September 2017)

In 2011, the Constitutional Court of the Republic of Slovenia made a historical decision on the ‘Tito street’ case, thereby placing human dignity at the centre of the constitutional order. A few years later, some related doubts not resolved by the Constitutional Court remain. For instance, the Court argues that an exhaustive a priori definition of...

The article summarises the views on the interrelation of GAARs and tax treaties, abstracts defining criteria for the feasibility of GAAR as an anti-abuse instrument in tax treaty situations and applies these to the situation (legislation and case law) in the Slovak Republic. The aim of the article is to provide insight on the potential...

Lobbying transparency seems to have been a challenging topic for nearly a decade. For the purposes of the article, the authors focus on a contextual analysis of rules and measures that offers both a broad as well as comprehensive view of the required transparency of lobbying activities and the environment in which decisions are made. In this regard...

The aim of the paper is to apply the Window Malmquist index approach to examine the efficiency change of Czech commercial banks within the period 2004-2013. We used the Data Envelopment Analysis and theWindow Malmquist index approaches to estimate the efficiency change of Czech commercial banks. The average efficiency computed under the assumption...