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.
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AUC IURIDICA, Vol 44 No 2 (1998), 63–70
K pojetí a právní úpravě faktury
[On Concept and Legal Regulation of Invoice]
Marie Zahradníčková
DOI: https://doi.org/10.14712/23366478.2025.259
published online: 31. 03. 2020
abstract
The article is concerned with the invoice – a relatively important instrument employed primarily in business activities. The text gives an outline of the development of invoice regulation, states the current situation and looks at the concept and the function of the invoice. It concludes with a de lege ferenda reflection. A brief account of the development of its legal regulation goes back to the year 1948 when, with the planned economy just beginning, the Ministry of Finance and the Ministry of Technology issued their first decrees on invoicing investment as well as non-investment deliveries. For decades the two types of invoicing were kept separate, since non-investment deliveries were paid either from the operational or budgetary monetary means while the investment deliveries were only paid from the investment sources. The article focuses on the invoice regulations in codes, the Civil and Commercial Codes in particular. It was in the Commercial Code that invoice regulation was particularly detailed; yet it empowered the respective ministries to issue implementary regulations governing invoices made out for investment as well as non-investment deliveries. It was only in May 1990 that the Commercial Code amendment abolished the invoice implementary regulations and provided for a single invoice suitable for both types of deliveries. At present there is no legal invoice regulation in force. However, the invoice is commonly referred to by a number of legal prescriptions, various ministerial regulations, Commercial Code commentaries and articles written by legal experts. The term is ordinarily used in business and civil law relations. In this context an important issue arises, namely, setting the term of the invoice payment in the case that the term has not been specified in the contract. In a rather complicated way, it then has to be derived from other provisions of the Commercial Code, more specifically those regulating the terms of performance. In spite of the non-existent legal regulation, the invoice can be defined as the creditor’s appeal to the debtor that he should pay the agreed or otherwise determined price of whatever the consideration. At present not only can deliveries be invoiced – as was the practice in the past – but the value of damage inflicted or the interests on the amount in default, to give some examples, can be invoiced as well. Yet the obligation to make out an invoice and to state certain terms in it can currently result only from a contract made by the creditor and the debtor. If there be no such provision in the contract, then the invoice can be replaced by any other document or there can be no document at all. We consider the absence of invoice regulation to be rather unfortunate. De lege ferenda a regulation of the most important legal terms of the invoice should be available in the Civil Code as fundamental prescription of civil law. This regulation would be applied unless there was an agreement to the contrary.
K pojetí a právní úpravě faktury is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
E-ISSN: 2336-6478
