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.

Long-term archiving of the digital content of the journal is provided by Portico.

AUC IURIDICA, Vol 68 No 4 (2022)

Labutí píseň daně z nabytí nemovitých věcí
Radim Boháč

Tax Incentivisation of Debt Financing vs. Equity Financing: Present Status and Approaches to Solve the Tax Asymmetry
Radek Halíček, Marie Karfíková

Impact of Changing the Content of the OECD Commentaries to the OECD Model Convention on the Interpretation of a Double Taxation Convention – between Interpretive Dynamism and Unacceptable Change
Wojciech Morawski

Súdne spory v oblasti transferového oceňovania na Slovensku – relevancia OECD smernice o transferovom oceňovaní
Matej Kačaljak

Vybrané problémy zdanění pasivních příjmů z dluhopisů
Petr Kotáb

Stimulační možnosti státu při financování neziskového sektoru daňovými a dotačními nástroji
Hana Marková

Správne trestanie na finančnom trhu (vybrané problémy trestania poriadkových deliktov subjektov finančného trhu)
Ľubomír Čunderlík

Virtuálne meny (právna podstata, regulačný rámec a zdaňovanie)
Miroslav Štrkolec

Pojištění zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání z pohledu finančněprávní teorie
Roman Vybíral

Daňové zvýhodnění při střídavé péči o dítě
Pavlína Vondráčková

Přechod smluvních závazků při převodu závodu
Vít Švestka

Může podnikatel zakázat či podmínit přístup ke službám ruským občanům z důvodu války na Ukrajině?
Dana Ondrejová

Martin Štika. Milostivé léto II (zákon č. 214/2022 Sb., o zvláštních důvodech pro zastavení exekuce a o změně souvisejících zákonů). Komentář [e-kniha]
Miroslav Sedláček

230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478

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