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Tytuł: Czech Tax Heaven for Sportsmen
Autorzy: Radvan, Michal
Słowa kluczowe: tax
tax law
personal income tax
sportsman
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. 719-728
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: There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is unique. This article deals with the legal regulation of professional team players, especially in the area of taxation. It works with the hypothesis, stated in two judgments of the Supreme Administrative Court, that team players should tax their incomes by the personal incomes tax as self-employed persons, i.e. businesspersons. In 2011, the Supreme Administrative Court stated that team players are not employees of their club and they should pay taxes as from independent activities. The Czech Financial Administration followed this decision and taxed these sportsmen as so-called independent professions. The reason why the Supreme Administrative Court reopened this issue was the case of football player David Lafata, who got a business license (he became a businessperson) as a footballer and claimed that playing football is not an independent profession, but real business. The aim of the paper is to confirm or disprove the hypothesis stated above, analyzing existing legal regulation and case law, and it offers solutions de lege ferenda.
Afiliacja: Masaryk University
Nota biograficzna: Michal Radvan is vice-dean for foreign and external affairs at the Faculty of Law, Masaryk University, Czech Republic, and Associate Professor of Financial Law at the Department of Financial Law and Economics. He specializes in tax law. He is the author of 5 books and the coauthor of almost 45 books. He presented his scientific research in approx. 80 reviewed articles in prestigious journals and conference proceedings. He is a member of the European Association of Tax Law Professors and the Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.
E-mail: michal.radvan@law.muni.cz
URI: http://hdl.handle.net/11320/6973
DOI: 10.15290/oolscprepi.2018.53
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

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