AUC IURIDICA
AUC IURIDICA

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), 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

Creative Commons License
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

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