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), 59–66
Daň z nabytí nemovitých věcí
Hana Marková
published online: 29. 01. 2015
abstract
Tax on Acquisition of Immovable Property The new legislation on the taxation of transfers of immovable property for consideration follows the legislation of the new Civil Code and compared to the existing Real Estate Transfer Tax legislation, number of changes occurs. Changes introduced by the new legislation relate both to the taxpayer and the method of calculating the tax base or filing of tax return. Emphasis is also placed on simplification of administrative related to tax administration.
keywords: tax on acquisition of immovable property; consideration; acquisition value; comparative tax value; tax return daň z nabytí nemovitých věcí; úplata; nabývací hodnota; srovnávací daňová hodnota; daňové přiznání
Daň z nabytí nemovitých věcí 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
