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 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
