AUC IURIDICA
AUC IURIDICA

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.

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AUC IURIDICA, Vol 62 No 4 (2016), 39–47

Podcenění sociální funkce daňového bonusu v exekučním řízení

[Undue Child Bonus Protection against Income Execution]

Martin Štefko

DOI: https://doi.org/10.14712/23366478.2016.50
published online: 19. 12. 2016

abstract

This article deals with low legal protection of Child Bonus holders against other means that consists in freezing of bank accounts to support the debt. The author sees a parallel between welfare benefits and the Child Benefit. The same limitation of enforcement technique shall be, thus, applicable.

keywords: child bonus; wage; social benefits

references (9)

1. Bakeš, Karfíková, Kotáb, Marková a kol.: Finanční právo, 6 upr. vyd., C.H. Beck 2012, str. 202 a násl.

2. Kasílková, M. a kol.: Zákon o soudních exekutorech a exekuční činnosti (exekuční řád) a o změně dalších zákonů, komentář, 1. vyd., Praha 2005, C.H. Beck

3. Drápal, Bureš, Dlouhá, Doležílek, Fiala, Horáček, Králíčková, Krbek, Krčmář, Mazanec, Novotný, Poledne, Putna, Simon, Šebek, Štenglová: Občanský soudní řád I, II, 1.vydání, 2009, s. 2405–2409

4. Radkova, M.: Exekuce jiné pohledávky, Praha 2009, Linde, str. 106

5. Schellová, I. a kol.: Civilní proces, Eurolex Bohemia 2006, str. 851

6. Smutná, M.: Srážky ze mzdy a daňový bonus, Práce a mzda 2012, č. 12, str. 5

7. Svoboda, Smolík, Levý, Šínová, Bílý, Hamuľáková, Hrnčiřík, Hromada, Křiváčková, Přidal, Šíma: Občanský soudní řád, 1. vydání, 2013, str. 1053

8. Víghová, V.: Exekuční srážky, Práce a mzda 2012, č. 4, str. 6

9. Winterová, A. a kol.: Civilní právo procesní, 6. aktual. vydání, Praha 2011, Linde, str. 517 a násl.

Creative Commons License
Podcenění sociální funkce daňového bonusu v exekučním řízení 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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