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), 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
