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 64 No 1 (2018), 81–89
Základní investiční fond a zneužití práva
[The Legal Regulation of Income Tax of Basic Investment Fund Whose Shares Were Admitted to the European Regulated Market]
Lukáš Hrdlička, Radim Boháč, Michal Tuláček
DOI: https://doi.org/10.14712/23366478.2017.41
published online: 26. 02. 2018
abstract
The aim of this article is to analyse legal regulation regarding tax regime of certain exchange traded funds and to suggest possible improvements to this legal regulation. This regulation was enacted as a way to stimulate collective investment activities in the Czech Republic but it created an unintended opportunity for tax evasion. The article therefore shows possible means how to deal with this unwanted opportunity while still trying to stimulate collective investment activities through tax incentives.
keywords: income tax law; investment funds; abuse of rights
references (6)
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5. PELC, Vladimír a Petr PELECH. Daně z příjmů s komentářem 2016. Olomouc: ANAG, 2016.
6. ŠKOPEK, Jan. Institut zneužití daňového práva v ČR a v EU. Právní rozhledy. 2017, 2017(2).
Základní investiční fond a zneužití práva 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
