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), 75–83
Integrace daně dědické a daně darovací do daní z příjmů
Roman Vybíral
published online: 29. 01. 2015
abstract
Integration of Inheritance Tax and Gift Tax into Income Taxes The main objective of the article is to analyze the new system of taxing of income in the form of gifts and inheritance which takes effect from 1 January 2014. The inheritance tax and the gift tax (which are currently separate taxes) are going to be subordinated to the Income Taxes Act. After a brief description of the history of gift and inheritance taxation in the Czech Republic (incl. predecessors), the article describes the main causes of such approach and what will be general effects of this change; the other important part is devoted to the main principles on which the new system is built.
keywords: income taxes; inheritance tax; gift tax; recodification daně z příjmů; daň dědická; daň darovací; rekodifikace
Integrace daně dědické a daně darovací do daní z příjmů 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
