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 59 No 3 (2013), 19–36
Změny daňového práva v souvislosti s rekodifikací soukromého práva
Radim Boháč
published online: 29. 01. 2015
abstract
The Changes of Tax Law in Connection with Recodification of Private Law The article focuses on the description, analysis and evaluation of the most significant changes of the tax law adopted in connection with the recodification of private law. The aim is to introduce the basic approaches, principles and practices affecting the tax law by recodification of private law. Mentioned are substantive and terminological changes associated with the recodification of private law. Is also discussed changes unrelated to the recodification of private law which are currently in the tax law changes related to the recodification of private law made. Attention is also given to legislative concept.
keywords: tax law; private law; recodification; changes daňové právo; soukromé právo; rekodifikace; změny
Změny daňového práva v souvislosti s rekodifikací soukromého práva 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
