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.
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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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Základní investiční fond a zneužití práva is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
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