Research/art/teacher profile of a person
Name and surname:
JUDr. Dominik Nagy
Document type:
Research/art/teacher profile of a person
The name of the university:
Comenius University Bratislava
The seat of the university:
Šafárikovo námestie 6, 818 06 Bratislava

I. - Basic information

I.1 - Surname
Nagy
I.2 - Name
Dominik
I.3 - Degrees
Master degree in Law, J.D.
I.4 - Year of birth
1996
I.5 - Name of the workplace
Comenius University
I.6 - Address of the workplace
Šafárikovo námestie 6, P.O.BOX 440, 814 99 Bratislava 1
I.7 - Position
External doctoral candidate
I.8 - E-mail address
nagy168@uniba.sk
I.9 - Hyperlink to the entry of a person in the Register of university staff
https://uniba.sk/ludia/?p3::omega-page=23&p3::omega-workplace=324
I.10 - Name of the study field in which a person works at the university
Financial law, Tax law

II. - Higher education and further qualification growth

II.1 - First degree of higher education
II.a - Name of the university or institution
Comenius University
II.b - Year
2016 - 2019
II.c - Study field and programme
Law
II.2 - Second degree of higher education
II.a - Name of the university or institution
Comenius University
II.b - Year
2019 - 2021
II.c - Study field and programme
Law
II.3 - Third degree of higher education
II.4 - Associate professor
II.5 - Professor
II.6 - Doctor of Science (DrSc.)

III. - Current and previous employment

IV. - Development of pedagogical, professional, language, digital and other skills

IV.a - Activity description, course name, other IV.b - Name of the institution IV.c - Year
Course focusing on pedagogy as part of PhD studies. Comenius University 2023
Cambridge C1 Level English IH Bratislava 2015
Various seminars, courses on tax law matters SKDP 2021 - 2024

V. - Overview of activities within the teaching career at the university

V.1 - Overview of the profile courses taught in the current academic year according to study programmes
V.1.a - Name of the profile course V.1.b - Study programme V.1.c - Degree V.1.d - Field of study
International taxation Law, Law and economy Recommended for Master degree students Law
V.2 - Overview of the responsibility for the delivery, development and quality assurance of the study programme or its part at the university in the current academic year
V.3 - Overview of the responsibility for the development and quality of the field of habilitation procedure and inaugural procedure in the current academic year
V.4 - Overview of supervised final theses
V.4.1 - Number of currently supervised theses
V.4.2 - Number of defended theses
V.5 - Overview of other courses taught in the current academic year according to study programmes

VI. - Overview of the research/artistic/other outputs

VI.1 - Overview of the research/artistic/other outputs and the corresponding citations
VI.1.1 - Number of the research/artistic/other outputs
VI.1.a - Overall
Author and co-author of 5 articles
VI.1.2 - Number of the research/artistic/other outputs registered in the Web of Science or Scopus databases
VI.1.3 - Number of citations corresponding to the research/artistic/other outputs
VI.1.4 - Number of citations registered in the Web of Science or Scopus databases
VI.1.5 - Number of invited lectures at the international, national level
VI.2 - The most significant research/artistic/other outputs
1

LEGAL REQUIREMENTS OF HOLDING COMPANIES. In Míľniky práva v stredoeurópskom priestore 2024 / Veronika Ťažká (zost.). Bratislava : Právnická fakulta Univerzity Komenského v Bratislave, 2024. p. 291-302. ISBN 978-80-7160-723-6.

Abstract: The contribution deals with the phenomenon of holding companies and the legal requirements imposed on them, primarily from the perspective of tax law. The aim of the contribution is to define the basic parameters and recommended attributes of holding companies that need to be fulfilled to qualify for various tax benefits, both within domestic and international law.These assumptions are often linked to the economic substance of the company (so-called "substance"). Subsequently, along this line, we endeavor to formulate our proposals de lege ferenda for better legal certainty for taxpayers.

2

TAX FRAUD - RISK INDICATORS. Co-written with RICHTER F. In BULLETIN SKDP. Bratislava: SKDP, 2024. p. 4-15. ISSN 2644-688X

Abstract: The issue of the knowledge test in the context of VAT fraud is gaining co more and more attention not only within the professional public, but also in the Slovak jurisprudence. This test is a key criterion for granting the right to deduct VAT, assessing whether the taxpayer was aware of the fraud or should and could have known about it. However, the application practice presents a number of challenges, in particular in determining the indicators of fraud and the measures that can be taken to the taxpayer may reasonably be required to make. The aim of this article is to provide an overview of the current knowledge on this topic from both domestic and foreign sources, and to offer new perspectives and de lege ferenda proposals in this area.

VI.3 - The most significant research/artistic/other outputs over the last six years
VI.4 - The most significant citations corresponding to the research/artistic/other outputs
VI.5 - Participation in conducting (leading) the most important research projects or art projects over the last six years

VII. - Overview of organizational experience related to higher education and research/artistic/other activities

VIII. - Overview of international mobilities and visits oriented on education and research/artistic/other activities in the given field of study

IX. - Other relevant facts