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.
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AUC IURIDICA, Vol 49 No 3 (2003), 97–116
Postavení daňového práva v systému práva
[The Position of Tax Law in the System of Law]
Marie Karfíková
DOI: https://doi.org/10.14712/23366478.2025.194
published online: 13. 02. 2025
abstract
The author in her paper describes the problems of taxation law. Particularly she describes the definition of taxation law and its position within the legal system of the Czech Republic. In this context, the paper defines the concept of tax, allowance, and customs duty, characterizes the taxation law relation and its appurtenances. Further the paper concerns with the taxation law system and tax reform of 1992, where the complex legal modification in the field of taxation both material and procedural law came into the legal force at January 1, 1993. In the preface author made a subdivision of special part of financial law and responded also on current part of financial law concerning the legal regulation of financial market. In the part of paper dealing with legal system and taxation law the author describes relationships between public international law and national law. References are made on peculiarities of generation of EEC law and later EU law. European law is characterized as pronounced instrument for unification of law and/or some legal lines in Europe. Another subdivision of law results from general criteria, e.g. public and private law, material and procedural law, etc. The conventional structuring of material law according to the respective criteria is described as well. The author in her paper esteems the present situation in financial law where, considering the importance of the relation between the government and private subjects not subordinated to the government and/or government authorities, it must be regarded as an important, and perhaps most important tool for enforcement of tax policy through tax regulations, respecting the constitutional order, through taxation laws, both legal regulations and nowadays an independent procedural regulation respectively.
Postavení daňového práva v systému práva is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
E-ISSN: 2336-6478
