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), 67–74
Zákonné opatření Senátu jako nástroj realizace daňových změn v oblasti nabytí nemovitostí
Vít Kropjok
published online: 29. 01. 2015
abstract
Legal Measure of the Senate as a Tool for Tax Changes Realization in Realty Acquisition For the very first time of The Czech Constitution efficiency, there is a practical realization of its article, which content deals with the Legal measures of the Senate. The main reason of that is a political instability which led to dissolution of the Chamber of Deputies. The purpose of those legal measures is to adopt mainly tax legislation that would reflect the private law recodification. The aim of the article is to briefly describe and assess the current, the proposed and the forthcoming legislation in a realty acquisition tax, including the process that preceded the new legislation.
keywords: legal measure of the Senate; real estate; tax change; new Civil Code zákonné opatření Senátu; nemovitá věc; daňová změna; nový občanský zákoník
Zákonné opatření Senátu jako nástroj realizace daňových změn v oblasti nabytí nemovitostí 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
