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.
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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.
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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
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ISSN: 0323-0619
E-ISSN: 2336-6478
