REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

  1. Repozytorium Uniwersytetu w Białymstoku
  2. Konferencje naukowe i edukacyjne
  3. 2017
  4. XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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    • Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/6970
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    Pole DCWartośćJęzyk
    dc.contributor.authorVybíral, Roman-
    dc.date.accessioned2018-09-29T09:23:00Z-
    dc.date.available2018-09-29T09:23:00Z-
    dc.date.issued2018-
    dc.identifier.citationOptimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 689-695pl
    dc.identifier.isbn978–83–65696–08–3-
    dc.identifier.urihttp://hdl.handle.net/11320/6970-
    dc.description.abstractThis contribution discusses the development of case law relating to the taxation of income from professional sportsmen in the area of collective sports in the Czech Republic. The Supreme Administrative Court has, over time, published a number of controversial decisions, which, instead of clarifying and unifying the existing practice, brought new issues into this area, and it should be pointed out that these are often rather controversial and a question arises whether conclusions arising from those decisions are in public interest.pl
    dc.description.sponsorshipThis paper has been elaborated within the programme “PROGRES Q02 – Publicization of Law in the European and International Context” which is realized in 2018 at the Faculty of Law of the Charles University.pl
    dc.language.isoenpl
    dc.publisherTemida 2pl
    dc.subjectsportpl
    dc.subjectprofessional sportsmanpl
    dc.subjectincome taxpl
    dc.subjectSupreme Administrative Courtpl
    dc.titlePublic Interest in Taxation of Professional Sportsmen in the Czech Republicpl
    dc.typeBook chapterpl
    dc.identifier.doi10.15290/oolscprepi.2018.50-
    dc.description.Emailvybiralr@prf.cuni.czpl
    dc.description.BiographicalnoteAssistant Professor of Financial Law and Financial Science, Department of Financial Law and Financial Science, Faculty of Law, Charles University, Czech Republic. The Author specializes in tax law and insurance law. He is the author or co-author of more than 30 reviewed articles and books. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Orcid.org/0000-0002-1112-408X.pl
    dc.description.AffiliationCharles Universitypl
    dc.description.referencesAlmendral, V.R.: Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules, INTERTAX no. 12 (2005).pl
    dc.description.referencesGábriš, T.: Športové právo (Sports Law), Bratislava: Eurokódex, 2011.pl
    dc.description.referencesKrižan, L.: Mal by mať profesionálny futbalista na Slovensku postavenie zamestnanca? (Should be a professioal sportsman an employee in Slovakia?), Bulletin slovenskej advokácie (Bulletin of Slovak Advocacy) no. 3 (2009).pl
    dc.description.referencesMorávek, J., Štefko, M.: Profesionální sportovec v kolektivních sportech (Professional sportsman in collective sports), Časopis pro právní vědu a praxi (Journal for Legal Science and Practice) no. 3 (2013).pl
    dc.description.referencesSluka, T.: Profesionální sportovec: právní a ekonomické aspekty (Professional Sportsman: Legal and Economic Aspects), Praha: Havlíček Brain Team, 2007.pl
    dc.description.referencesVybíral, R.: Analýza judikatury vztahující se k postavení profesionálních sportovců v oblasti kolektivních sportů v České republice (Analysis of case law concerning the status of professional sportsmen in the field of collective sports), Jurisprudence no. 1 (2013).pl
    dc.description.referencesSdělení GFŘ k rozsudku NSS ve věci zdaňování příjmů profesionálních sportovců (Opinion of the GFŘ to the Judgement of the Supreme Administrative Court about taxation of professional sportsmen), 2017. www.financnisprava.cz.pl
    dc.description.referencesCZ: Act no. 586/1992 Coll., on Income Taxes, as amended.pl
    dc.description.referencesCZ: Act no. 262/2006 Coll., the Labour Code, as amended.pl
    dc.description.referencesCZ: Constitutional Court: I. ÚS 420/09.pl
    dc.description.referencesCZ: Supreme Administrative Court: 5 Afs 22/2003.pl
    dc.description.referencesCZ: Supreme Administrative Court: 2 Afs 176/2004.pl
    dc.description.referencesCZ: Supreme Administrative Court: 2 Afs 16/2011.pl
    dc.description.referencesCZ: Supreme Administrative Court: 6 Afs 278/2016.pl
    dc.description.firstpage689pl
    dc.description.lastpage695pl
    dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
    dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
    Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
    XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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