Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
Articles published in AUCI undergo an independent peer review process, which is anonymous on both sides. Reviewers from the field give their opinion on the scientific quality of the paper and the suitability of publication in the journal. In the case of comments, the opinion is sent back to the author with the possibility of revising the text (see Guidelines for Authors – Per Review Process for more details).
The AUCI journal (ISSN 0323-0619) is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries). AUCI has been assigned a periodical registration number MK E 18585.
In 2021 the journal AUCI was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database Scopus. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite Scopus database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUCI is an open journal and all its content is published both on the faculty website and on the Karolinum Press website. Access to it is free of charge. The homepage of AUCI is on the Karolinum Press website.
The AUCI journal uses the Creative Commons license: CC BY 4.0.
Long-term archiving of the digital content of the journal is provided by Portico.
AUC IURIDICA, Vol 33 No 1 (1987), 77–91
K novým právním úpravám v oblasti poplatků
[About the New Ruling in the Field of Fees]
Hana Marková
DOI: https://doi.org/10.14712/23366478.2025.490
published online: 07. 08. 2020
abstract
A number of changes in the regulation of state fees were enacted in the years 1984–1986. Adopted were new statutes and implementing regulations governing notarial and court fees, amended was the implementing Decree to the Act on administrative fees. The most essential changes took place in the sector of notarial fees connected with property transfer whether for a consideration (notarial fees on the transfer and assignment of real property) or without consideration (notarial fees on inheritance and donation). Unified were the fee rates on all property transfer. The fee rate now depends on the transfer form, on the magnitude of the basis, on the ownership and on the relationship of the transferee and transferor. For this purpose persons are divided in three groups by the Act. The Act extended also material exemptions from fees, mainly for the closest relatives. The rates are set as a percentage from the value of the property transferred with minimum fixed rates at the same time. Together with the transfer fee changes changed was the ruling on notarial fees for performances and analogically the court fees connected with the court activities in civil proceedings, with the court administration and with same of the performance and donation). Unified were the fee rates on all property transfers. The fee rate sibility of exemption from the fees and fee rates. In the sector of administrative fees the change affects especially administrative fees collected by federal authorities and diplomatic and consular authorities, and the manner of fee collection. The newly adopted ruling on state fees reacts to the new conditions brought forth in the society in the past period of time. Its application should contribute to a strengthening of the effectiveness of financial instruments and to the implementation of the tasks set by the 17th Congress of the Communist Party of Czechoslovakia.
K novým právním úpravám v oblasti poplatků is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
E-ISSN: 2336-6478
