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), 85–90
Novela daně z nemovitostí v souvislosti s rekodifikací soukromého práva
Petr Novotný, Pavlína Vondráčková
published online: 29. 01. 2015
abstract
Amendment of Real Estate Tax in Connection with the Re-codification of Private Law This article analyzes changes in real estate taxation in connection with the re-codification of private law. Attention is focused on news in the definition of basic elements of the real estate tax, both in the case of land tax, and tax on buildings and units. Above all, it deals with a new definition of the subject of land tax and changes in the composition of the taxpayers. The new concept of definition of object of the tax on buildings and units is also outlined. Finally, the authors perform an evaluation of the new legislation.
keywords: real estate tax; land tax; tax on buildings and units; taxable structure; unit daň z nemovitostí; daň z pozemků; daň ze staveb a jednotek; zdanitelná stavba; jednotka
Novela daně z nemovitostí v souvislosti s rekodifikací soukromého práva 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
