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), 37–48
Rekodifikácia súkromného práva a jeho vzťah s daňovým právom v Českej republike
Marian Horváth
published online: 29. 01. 2015
abstract
Re-codification of the Private Law and Its Relation to the Tax Law in the Czech Republic The aim of the article is to focus attention on the actual problem of tax laws amending that is connected with the complex recodification of private law in the Czech Republic. In the introduction of the article, the author pays attention to general theoretical knowledge concerning tax law, system of taxes and charges and the classification of taxes. In the second part of the article, the author analyses the impact of private law recodification upon direct taxes. His attention is paid to immovable properties within the new legal arrangement and incorporation of legacy duty, gift tax and the tax from the transfer of immovable property to the law of income tax. At the same time, he compares their mutual relationship and he compares it with the previous legal arrangement. In the article, he also points out new regulation concerning road tax. The concluding part of the article outlines the intended changes within tax laws effective as of the year 2014. The comparative method of analysis has been implemented, while writing the article.
keywords: recodification of private law; tax law, direct taxes; legacy duty; gift taxes; tax from the transfer of immovable property; road tax rekodifikácia súkromného práva; daňové právo; priame dane; dedičská daň; darovacie dane; daň z prevodu nehnuteľností; cestná daň
Rekodifikácia súkromného práva a jeho vzťah s daňovým právom v Českej republike 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
