AUC IURIDICA
AUC IURIDICA

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 56 No 4 (2010), 7–15

Pojetí finančního práva v České republice

[The Conception of Financial Law in the Czech Republic]

Milan Bakeš, Marie Karfíková, Petr Kotáb, Radim Boháč

published online: 04. 02. 2015

abstract

The Conception of Financial Law in the Czech Republic This article is focused on the conception of financial law in the Czech Republic. Financial law as an independent branch of law is the part of legal system in the Czech Republic. Financial law can be defined as the set of legal rules which governed financial relationships (finance) and rights, obligations and relating facts. There is a discussion if tax law is an independent branch of legal system or a part of financial law. If we are not ready to revise the criteria for determination the branches of legal system namely the definition of object and content of legal financial relationships, we must deduct that tax law (the set of legal taxation relationships) is a part of financial law, because all legal taxation rules are simultaneously legal financial rules.

keywords: financial law; financial science; reform; policy; rule; finance; tax law; public law; currency; public budgets

Creative Commons License
Pojetí finančního práva v České republice is licensed under a Creative Commons Attribution 4.0 International License.

230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478

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