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), 139–150

Právní aspekty návrhu na zavedení daně z finančních transakcí

Lenka Pítrová

published online: 29. 01. 2015

abstract

Legal Aspects of the Proposal of Introduction of a Financial Transactions Tax The author presents the case of a currently pending proposal for enhanced cooperation in the case of financial transaction tax (“FTT”). A detailed legal analysis of the current case of FTT shows, as the author proves, that in many ways it is going to be a precedent case for identification and interpretation of conditions for initiation of the enhanced cooperation set by the primary law, especially with regard to the Court of Justice of the EU. The final summary is then devoted to consideration of the potential of the concept of enhanced cooperation in the debate on the future of the European Union and its possible variability.

keywords: financial transaction tax; enhanced co-operation; substantial and procedural conditions of enhanced co-operation daň z finančních transakcí; posílená spolupráce; materiální a procedurální podmínky posílené spolupráce

Creative Commons License
Právní aspekty návrhu na zavedení daně z finančních transakcí 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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