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), 49–57
Pojem nemovitá věc (nejen) v soukromém právu
Michael Kohajda, Tomáš Sejkora
published online: 29. 01. 2015
abstract
Term of Immovable Asset in (Not Only) Private Law This article focuses on an analysis of the legal term immovable asset that is refurbished by the new Civil Code, i. e. the Act No. 89/2012 Coll., Civil Code. This new legislation is re-establishing the principle superficies solo cedit into the Czech legal order that fundamentally changes the concept of a building which shall newly be the component part of the plot where the building can be found on. In the article the authors analyse following terms: immovable thing, plot, building, unit, according to the actual legislation as well as according to the legal order after the influence of the new Civil Code. They bring fundamental analyses of use of these terms in tax acts. They offer information how the new Civil Code influences tax acts to the readers.
keywords: immovable asset; plot; building; unit; tax on immovable assets; tax on acquisition of immovable assets nemovitá věc; pozemek; stavba; jednotka; daň z nemovitých věcí; daň z nabytí nemovitých věcí
Pojem nemovitá věc (nejen) v soukromém právu 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
