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), 113–124
Zdanění provozu rodinného závodu
Michael Kohajda, Tomáš Sejkora
published online: 29. 01. 2015
abstract
Taxation of Running Family Enterprise This article focuses on a new legal institute of family enterprise, one from many institutes enacted by the new Civil Code which is the extensive recodification of Czech civil law. Provisions regulating the family enterprise constitute the legal claim for the family enterprise profit sharing according to the work, which was done for the enterprise, for family members participating in the running family enterprise. This institute has to be reflected in the area of tax law. The reflection ran through the senatorial statute of the Senate of the Czech Republic Parliament in the art. 12 of the Income Taxes Act. The main aim of the rule of tax law is to prescribe how revenue and expense shares from family enterprise shall be allocated. This revenue and expense shares can be divided in the same proportion without further or in the different proportion but the taxpayers have to prove the amount of divided expenses in this case. This regulation is viable just in the case when the linear tax rate is maintained. If the progressive tax rate is enacted, the legislator shall appropriately respond by the revision of the art. 12 Income Taxes Act. When we compare the Czech legal regulation of the family enterprise taxation with the Italian one, the tradition of the family enterprise in the Italian legal order is evident. In conclusion authors express theirs opinion that we can expect the definition of the relation between family members participating on the family enterprise by the Czech Supreme administrative Court.
keywords: Income Taxes Act; family enterprise; taxation; income; senatorial statute daň z příjmů; příjem; výdaj; rodinný závod
Zdanění provozu rodinného závodu 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
