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http://hdl.handle.net/11320/6970| Tytuł: | Public Interest in Taxation of Professional Sportsmen in the Czech Republic |
| Autorzy: | Vybíral, Roman |
| Słowa kluczowe: | sport professional sportsman income tax Supreme Administrative Court |
| Data wydania: | 2018 |
| Data dodania: | 29-wrz-2018 |
| Wydawca: | Temida 2 |
| Źródło: | Optimization 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. 689-695 |
| Konferencja: | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 |
| Abstrakt: | This 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. |
| Afiliacja: | Charles University |
| Nota biograficzna: | Assistant 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. |
| E-mail: | vybiralr@prf.cuni.cz |
| Sponsorzy: | This 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. |
| URI: | http://hdl.handle.net/11320/6970 |
| DOI: | 10.15290/oolscprepi.2018.50 |
| ISBN: | 978–83–65696–08–3 |
| Typ Dokumentu: | Book chapter |
| 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 |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| R_Vybiral_Public_Interest_in_Taxation_of_Professional_Sportsmen.pdf | 309,92 kB | Adobe PDF | Otwórz |
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