Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal 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).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica 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.
AUC IURIDICA, Vol 56 No 4 (2010), 71–85
Otázky spojené s uplatňováním osvobození od daně z přidané hodnoty u loterijních společností
[Questions Related to Exemption from Value Added Tax of Lottery Companies]
Michael Kohajda
published online: 04. 02. 2015
abstract
Questions Related to Exemption from Value Added Tax of Lottery Companies This article is focused on an exemption from a value added tax of lottery companies in the Czech Republic. There are many disputes during last several years about application of the Czech value added tax act, in particular about application of exemption from tax after the value added tax act amendment made by the act No. 109/2006 Col. The fundamental question of the disputes is weather lottery companies are exempted from the tax with or without right of value added tax deduction. The change of the value added tax made by the act No. 109/2006 Col. was made very inconsequently which causes many interpretation problems. In the article there are several relevant court decision cited and these decisions are commented by opinions of the author who adds his own point of view on the problem.
keywords: tax exemption; value added tax; lottery companies; tax deduction; court decision; provision of a statue; Constitutional Court; legislator; EU law; cancellation of an act
Otázky spojené s uplatňováním osvobození od daně z přidané hodnoty u loterijních společností 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
