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), 125–137
Daňové aspekty svěřenských fondů. Projev absence sídla svěřenského fondu v daňovém právu
Lenka Geržová
published online: 29. 01. 2015
abstract
Taxation of Trust under the New Civil Code. Absence of Residence of Trust in the Tax Law The new Civil Code provides a large number of changes in terminology and substantive nature. One of the important substantive changes is incorporation of Trust in Czech legal order. Introduction defines basic features of Trust under the new Civil Code. The conclusion is that the Trust under the new Civil Code and the Trust in the legal system of common-law are two different institutes. Trust under the Civil Code is only inspired by the common-law Trust, it is quasi trust. The following chapter focuses on description how the Tax law copes with incorporation of Trust in private law. For most tax laws, the Trust is the taxpayer and is granted with legal personality. The core of the article focuses on the discussion whether Trust has or has not residence, and what impact do this findings have on the Tax law. A partial conclusion is that although the new Civil Code is based on a formal concept of residence, which is missing at the Trust, there can be distinguished residence according to the material conception. Residence in material conception is defined by the place where the Trust is managed. The following pages describe reflection of formal concept of residence in the Tax Law and how to apply the conclusion that Trust can have residence according to the material conception.
keywords: trust; civil code; tax law; formal concept of residence; material concept of residence svěřenský fond; nový občanský zákoník; daňové právo; sídlo ve formálním smyslu; sídlo v materiálním smyslu
Daňové aspekty svěřenských fondů. Projev absence sídla svěřenského fondu v daňovém právu 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
