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http://hdl.handle.net/11320/6973
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Pole DC | Wartość | Język |
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dc.contributor.author | Radvan, Michal | - |
dc.date.accessioned | 2018-09-29T10:01:44Z | - |
dc.date.available | 2018-09-29T10:01:44Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | 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 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6973 | - |
dc.description.abstract | 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. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | tax | pl |
dc.subject | tax law | pl |
dc.subject | personal income tax | pl |
dc.subject | sportsman | pl |
dc.title | Czech Tax Heaven for Sportsmen | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.53 | - |
dc.description.Email | michal.radvan@law.muni.cz | pl |
dc.description.Biographicalnote | 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. | pl |
dc.description.Affiliation | Masaryk University | pl |
dc.description.references | Loukota, W., Stefaner, M.C. (eds.): Taxation of Artistes and Sportsmen in International Tax Law, Vienna: Linde Verlag, 2007. | pl |
dc.description.references | Radvan, M., Neckář, J.: Taxation of Professional Team Sports Athletes in the Czech Republic, Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe no. 1 (2016). | pl |
dc.description.references | Simpson, A.: Taxation of Non-Resident Entertainers and Sportsmen: The United Kingdom’s Definition of Performance Income and How it Ought to be Measured, Washington University Global Studies Law Review no. 11 (2012). | pl |
dc.description.references | Sluka, T.: Profesionální sportovec: právní a ekonomické aspekty (Professional Sportsman: Legal and Economic Aspects), Praha: Havlíček Brain Team, 2007. | pl |
dc.description.references | Tetłak, K.: Taxation of International Sportsmen, Amsterdam: IBFD, 2014. | pl |
dc.description.references | Vybíral, R.: Analýza judikatury vztahující se k postavení profesionálních sportovců v oblasti kolektivních sportů v České republice (The Analysis of the Case Law Relating to the Status of Professional Athletes in Team Sports in the Czech Republic), Jurisprudence no. 1 (2013). | pl |
dc.description.references | Directive on the evidence of professional and non-amateur contracts, 2014. www.fotbal.cz. | pl |
dc.description.references | EU: ECJ: C-276/12 (Jiri Sabou v. Financial Directorate Prague). | pl |
dc.description.references | CZ: Supreme Administrative Court: 2 Afs 62/2004-70. | pl |
dc.description.references | CZ: Supreme Administrative Court: 2 Afs 176/2004-140. | pl |
dc.description.references | CZ: Supreme Administrative Court: 2 Afs 16/2011-78. | pl |
dc.description.references | CZ: Supreme Administrative Court: 6 Afs 278/2016-54. | pl |
dc.description.firstpage | 719 | pl |
dc.description.lastpage | 728 | pl |
dc.identifier.citation2 | 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 | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
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:
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M_Radvan_Czech_Tax_Heaven_for_Sportsmen.pdf | 313,62 kB | Adobe PDF | Otwórz |
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