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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AUC IURIDICA, Vol 64 No 1 (2018), 145–153
Smernica o úrokoch a licenčných poplatkoch v práve Českej republiky
[Directive on interest and royalty payments in legal order of Slovak Republic and Czech Republic]
Jozef Sábo
DOI: https://doi.org/10.14712/23366478.2017.48
published online: 26. 02. 2018
abstract
The aim of the article is to analyze personal and subject-matter scope of the Directive on interest and royalty payments as was implemented in Slovak and Czech national law. The article identifies some problematic areas of the implementation of the Directive on interest and royalty payments into those national legal systems. Interpretation of the relevant provisions of the Directive on interest and royaty payments is based on decisions of Court of Justice of the European Union in cases C-397/09 Scheuten Solar Technology GmbH and C-283/94 – Denkavit Internationaal a i.
keywords: Directive on interest and royalty payments; tax law; Slovak law; Czech law
references (5)
1. BABČÁK, Vladimír. Daňové právo na Slovensku. Bratislava: EPOS, 2015.
2. BAKEŠ, Milan, Marie KARFÍKOVÁ, Hana MARKOVÁ, Petr KOTÁB a kol. Finanční právo. 6. upravené vydání. Praha: C. H. Beck, 2012.
3. BUJŇÁKOVÁ Mária. Dane a ich právna úprava v Slovenskej republike v kontexte daňovej politiky EÚ. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2015.
4. KUBINCOVÁ, Soňa. Daňový poriadok. Komentár. – 1. vydanie. Bratislava: C.H.Beck, 2015.
5. JÁNOŠÍKOVÁ, Petra, MRKÝVKA, Petr a kol. Finanční a daňové právo. Plzeň: Aleš Čeňek, 2016.
Smernica o úrokoch a licenčných poplatkoch v práve Českej republiky 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
