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.
–––
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 59 No 3 (2013), 9–17
Obecně ke vztahu rekodifikace soukromého práva a daňových zákonů
Marie Karfíková
published online: 29. 01. 2015
abstract
Generally to the Relation Between Re-Codification of Private Law and Tax Legislation The paper analyzes the correlation between changes in the tax legislation and the process of re-codification of Private Law. It describes the specific position of the tax legislation in the legal order of the Czech Republic, as well as the development of the legislative process leading to the approval of the Senate Statutory Measures in the tax area. The paper also contains a brief description of the most important substantive and terminological changes in the Tax Law as a whole.
keywords: re-codification; tax legislation; senate statutory measures rekodifikace; daňové zákony; zákonná opatření Senátu
Obecně ke vztahu rekodifikace soukromého práva a daňových zákonů 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
