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), 127–141
Daňové zvýhodnění při střídavé péči o dítě
[Tax Benefits for Alternating Custody]
Pavlína Vondráčková
DOI: https://doi.org/10.14712/23366478.2022.51
published online: 09. 12. 2022
abstract
The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining to the tax benefits available to parents having alternating custody of their children and presents some recommendations de lege ferenda. The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.
keywords: alternating custody; exclusive custody; joint custody; tax benefit; single-household arrangement; tax administrator; court decision
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Daňové zvýhodnění při střídavé péči o dítě is licensed under a Creative Commons Attribution 4.0 International License.
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ISSN: 0323-0619
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