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.
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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.
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AUC IURIDICA, Vol 68 No 4 (2022), 117–125
Pojištění zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání z pohledu finančněprávní teorie
[Employerֹ’s Insurance for Damage in the Event of a Work Accident or Occupational Disease from the Point of View of Financial Law Theory]
Roman Vybíral
DOI: https://doi.org/10.14712/23366478.2022.50
published online: 09. 12. 2022
abstract
The paper deals with the system of employer’s insurance for damages in the event of a work accident or occupational disease from the perspective of financial law (especially tax law). First of all, the author discusses the theoretical nature of this insurance and its establishment in the Czech legal system. In the following parts of the paper, the author deals with further legal implications of the results of his findings, namely whether the paid insurance premium has the character of a tax or an insurance premium from a theoretical point of view. He then places these results in the context of the assessment of constitutionality within the meaning of Article 11(5) and Article 4(1) of the Charter of Fundamental Rights and Freedoms.
keywords: employer’s insurance; work accident or occupational disease; tax; insurance premium
references (9)
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Pojištění zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání z pohledu finančněprávní teorie 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
