Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still a few tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such a taxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.

The study examines the main components of the organizational framework for macro-prudential management in the Member States of the European Union. The organizational design of macro-prudential management is a competence of the Member States, which can themselves be grouped into different models. First, the study provides an overview of the international and EU standards and recommendations on the legal status of macro-prudential bodies in the Member States. Then, it lists those basic features of the legal status of macro-prudential bodies which are relevant with a view to the present inquiry before finally turning to address those very features. The study concludes that there is a tendency for the EU macro-prudential body to standardize the basic elements of the legal status of the Member State macro-prudential bodies. However, the process of standardization, in terms of the content of the institutional framework, is still at an early stage and a variety of legal solutions may be identified for each of the substantive aspects. As such, we claim that the institutional framework of macro-prudential policy is best described by a coordinated standardization of the substantive pillars with different formal features and with different legal solutions.

Green fintech merges sustainable finance with data-intensive innovation, but national translations of EU rules can create regulatory risk. This study examines how such risk manifests in Central Europe and which policy tools mitigate it. We develop a three-dimension framework—regulatory clarity and scope, supervisory consistency, and innovation facilitation—and apply a comparative qualitative design to Hungary, Slovakia, Czechia, and Poland. Using a common EU baseline, we compile coded national snapshots from primary legal texts, supervisory documents, and recent scholarship. Results show material cross-country variation in labelling practice, soft-law use, and testing infrastructure: Hungary combines central-bank green programmes with an innovation hub/sandbox; Slovakia aligns with ESMA and runs hub/sandbox, though the green-fintech pipeline is nascent; Czechia applies a principles-based safe harbour and lacks a national sandbox; and Poland relies on a virtual sandbox and binding interpretations with limited soft law. These choices shape approval timelines, retail penetration, and cross-border portability of green-labelled products. We conclude with a policy toolkit: labelling convergence or explicit safe harbours, a cross-border sandbox federation, ESRS/ESAP-ready proportionate disclosures, consolidation of recurring interpretations into soft law, investment in suptech for green-claims analytics, and inclusion metrics in sandbox selection.

In this article the authors argue that financial market stability plays a key role in achieving the Sustainable Development Goals (The United Nations Agenda 2030) that include not only economic growth but also the elimination of inequality. Indeed, financial markets share responsibility for building a sustainable economy that balances economic interest with social responsibility. The authors present a thesis that the financial market plays a key role in solving economic and social problems and building the innovative, low-carbon economy of the future. Climate and environmental change are a source of financial risk which creates new challenges for the financial safety net: central banks, regulators, and supervisors. The choice of funding sources and instruments has a decisive impact on the stability of the financial system and financing to achieve specific SDG can lead to new systemic risks. The authors find it reasonable to conclude that whether we are dealing with financial, public finance, epidemiological or environmental crises, the stability of the financial market is at the heart of the concerns of regulatory and supervisory institutions as it is vital for economic growth and economic standing in general. The research uses theoretical and dogmatic-legal methods based on the analysis of the content and availability of source information, i.e. theoretical and legal publications as well as legal regulations crucial from the point of view of the subject. W niniejszym artykule autorzy argumentują, że stabilność rynku finansowego odgrywa kluczową rolę w osiąganiu Celów Zrównoważonego Rozwoju (Agenda ONZ 2030), które obejmują nie tylko wzrost gospodarczy, ale także eliminację nierówności. Rynki finansowe są bowiem współodpowiedzialne za budowanie zrównoważonej gospodarki, która równoważy interes ekonomiczny z odpowiedzialnością społeczną. Autorzy stawiają tezę, że rynek finansowy odgrywa kluczową rolę w rozwiązywaniu problemów gospodarczych i społecznych oraz budowaniu innowacyjnej, niskoemisyjnej gospodarki przyszłości. Zmiany klimatyczne i środowiskowe są źródłem ryzyka finansowego, co stwarza nowe wyzwania dla sieci bezpieczeństwa finansowego: banków centralnych, organów regulacyjnych i nadzorczych. Wybór źródeł i instrumentów finansowania ma decydujący wpływ na stabilność systemu finansowego, a finansowanie w celu osiągnięcia określonych celów zrównoważonego rozwoju może prowadzić do nowych ryzyk systemowych. Autorzy stwierdzają, że niezależnie od tego, czy mamy do czynienia z kryzysem finansowym, finansów publicznych, epidemiologicznym czy środowiskowym, stabilność rynku finansowego znajduje się w centrum zainteresowania instytucji regulacyjnych i nadzorczych, ponieważ ma kluczowe znaczenie dla wzrostu gospodarczego i ogólnej kondycji ekonomicznej. W badaniach wykorzystano metodę teoretyczno-dogmatyczno-prawną, opartą na analizie treści i dostępności informacji źródłowych, tj. publikacji teoretycznoprawnych oraz regulacji prawnych kluczowych z punktu widzenia podjętego tematu.

This article seeks to define and situate the financial market within the area of law in which the financial market can be encountered. The basis of the examination will be not only the financial market itself but also the relationships and legal norms related to it. One of the results of this article will be a summary of the essential definitional features of what the term financial market contains and, in particular, what social and legal relations take place in the financial market. The analysis of the financial market and the study of the social relations taking place in the financial market will also help to define more precisely, through induction, the area or section of law in which the subject of this article is located. This article aims to summarize the basic definitional features of the financial market and to define financial market law in the legal system. Thus, the ambition of the article is to explore the determination of financial market law and present the most precise definition of the financial market as such, if such an exact definition is possible.

The financial market plays a crucial role in economic growth, but it also poses risks to consumers, who may not have the expertise to navigate its complexities. This article examines the importance of consumer protection in the financial market and the legal background for regulation, including the stable and effective institutional set-up of consumer protection in Poland and the Czech Republic. It also discusses various initiatives that have been implemented to safeguard consumers in the financial market, such as regulations and policies designed to prevent deceptive practices and fraudulent behaviour. Finally, the article highlights the challenges facing consumer protection in the financial market regarding the institutions dealing with it, including the need for more effective enforcement mechanisms.