scholarly journals Taxation of Professional Team Sport Athletes in the Czech Republic

2016 ◽  
Vol 1 (1) ◽  
pp. 62-71
Author(s):  
Michal Radvan ◽  
Jan Neckář
Keyword(s):  
Czech Republic ◽  
Scientific Literature ◽  
Team Sports ◽  
Case Law ◽  
Tax Law ◽  
Professional Athlete ◽  
The Czech Republic ◽  
Self Employment ◽  
Tax Assessment ◽  
Or Team

The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team  players), but also from the factual, legal, and especially tax perspectives. And since a  professional athlete’s income is subject to taxation, it is necessary that their activity is  accurately determined for appropriate tax assessment. The main purpose of this article is to  examine the taxation of income on professional athletes in team sports. Our study is based  on case law determined by the Czech Republic’s Supreme Administrative Court (hereinafter ‘Supreme Administrative Court’), which determined that it is necessary to tax the activities of  team players as income from self-employment. The existing scientific literature on this  subject in the Czech Republic is not particularly relevant, as it is mostly descriptive. International scientific literature is more abundant and comprehensive, such as noted  publications by Tetłak, Simpson, and Taxation of Artistes and Sportsmen in International Tax  Law, edited by Loukota and Stefaner.

Self-employment in post-communist Eastern Europe: a refuge from poverty or road to riches?

2000 ◽  
Vol 33 (3) ◽  
pp. 379-402 ◽  
Author(s):  
Eric Hanley
Keyword(s):  
Socioeconomic Status ◽  
Czech Republic ◽  
Eastern Europe ◽  
The Self ◽  
The Other ◽  
Property Ownership ◽  
The Czech Republic ◽  
Proper Understanding ◽  
Self Employment ◽  
The One

Researchers analyzing self-employment in post-communist Eastern Europe have frequently adopted a “dualist” model which relegates the self-employed to marginal sectors of the economy. This paper challenges the dualist approach and argues that the self-employed cannot be regarded as refugees from poverty with few resources and few opportunities to earn high incomes and accumulate wealth. Data from the Czech Republic, Poland, and Slovakia are used to show that self-employment in post-communist Eastern Europe encompasses two distinct class locations: the individually self-employed on the one hand, whose socioeconomic status differs little from that of ordinary workers, and employers on the other, who receive incomes and possess assets far in excess of that of both the individually self-employed and ordinary workers. A proper understanding of the manner in which systems of stratification have changed in Eastern Europe thus requires that one acknowledge processes of differentiation among the self-employed as well as the importance of property ownership in generating new forms of social inequality in the post-communist period.

scholarly journals Financing of a Non-governmental Non-profit Organization from the State Budget

2020 ◽  
Vol 20 (4) ◽  
pp. 53-63
Author(s):  
Nikol Nevečeřalová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
The State ◽  
Tax Law ◽  
State Budget ◽  
The Czech Republic ◽  
Non Profit ◽  
Public Benefit ◽  
National Budget ◽  
Private And Public

This contribution deals with the non-profit sector, where the author primarily mentions the differences between private and public non-profit organizations. The author will focus mainly on issues related with the funding of a non-governmental non-profit organization including their possible participation in the national budget of the Czech Republic. The author will also deal with the position of a non-governmental non-profit organization as a subject of law, which in the theory of financial law and specifically in the subsector of tax law “occupies” the position of a public benefit taxpayer [Law on income tax, Section 17a]. The main aim of the contribution is to use graphs and data to define which resources a non-governmental non-profit organization uses for its existence. In the last part of the article, the author using methods of comparison and deduction use states specific example of a non-governmental non-profit organization and its participation in the budget of the Czech Republic.

scholarly journals Problematic Aspects of Judicial Protection against the Inaction of Administrative Authorities in the Czech Republic

2021 ◽  
Vol 5 (2) ◽  
pp. 109-120
Author(s):  
Kateřina Frumarová
Keyword(s):  
Czech Republic ◽  
Case Law ◽  
Controversial Issues ◽  
Main Attention ◽  
The Czech Republic ◽  
Administrative Procedure ◽  
Procedure Code ◽  
Administrative Body ◽  
Administrative Proceedings ◽  
Judicial Protection

One of the three most important types of actions in the Czech administrative judiciary is the action for protection against the inaction of an administrative body. Judicial protection follows on from the protection within the administrative proceedings (according to the Administrative Procedure Code). Its entrenchment in the Czech law in 2002 was a huge positive. Nevertheless, in practice there are some controversial issues or issues for discussion which relate to this action. The article analyses the essence of this action, its conditions and hearing in court. However, the main attention is paid to the problematic aspects of the action, both those regarding its legislation and those arising from the practice and case law relating to protection against administrative inaction.

scholarly journals Statutory Bar on the Right to Exercise a Mortgage Under the Conditions Applicable in the Slovak Republic and Comparison with the Legal Regulation of the Czech Republic

2021 ◽  
Vol 12 (3) ◽  
pp. 224-238
Author(s):  
Nikola Pacalajová ◽  
Martin Kubinec
Keyword(s):  
Czech Republic ◽  
Real Estate ◽  
Slovak Republic ◽  
Case Law ◽  
Legal Regulation ◽  
Judicial Activism ◽  
Public Records ◽  
The Czech Republic ◽  
The Real Estate ◽  
The Right

Abstract Based on the analysis and comparison of legal regulation and existing case law, the authors present in the paper their opinion on the issue of deleting mortgage with statute-barred claim from public records (Land Registry). The Slovak legal regulation, in contrast with the Czech one, does not include an explicit provision enabling the deletion of mortgage with statute-barred claim from Land Registry. Taking into consideration the aspect of justice, the authors reached the conclusion that even without a normative platform, it is necessary to allow the mortgagor to apply to court to determine that the real estate is not mortgaged and subsequently use the court’s decision as a basis for deletion. However, since the courts decide in this case, using judicial activism, knowingly contrary to the purpose and content of the institute of statutory bar, the authors consider it essential that legislation be adopted as soon as possible to regulate this situation.

scholarly journals Návrh nové právní úpravy zákoníku práce v otázce přechodu práv a povinností z pracovněprávních vztahů

2021 ◽  
Vol 6 (1) ◽  
pp. 53-64
Author(s):  
Jiří Novotný
Keyword(s):  
Czech Republic ◽  
Labor Relations ◽  
Case Law ◽  
Legal Regulation ◽  
The Czech Republic ◽  
Employment Relationships ◽  
National Legislation ◽  
Eu Legislation ◽  
The Government ◽  
Chamber Of Deputies

On 2 January 2020, the Government of the Czech Republic submitted a bill to the Chamber of Deputies amending the Labor Code. The bill was sent to deputies as press 689/0 on 2 January 2020. The proposed amendment to the Labor Code was compiled by the Ministry of Labor and Social Aff airs of the Czech Republic, among other objectives, with the aim of achieving compliance with national legislation with EU regulations and case law. The proposed amendment to the Labor Code should explicitly regulate the conditions for the transfer of the employer's activities, and further specify the conditions for giving notice by an employee pursuant to Section 51a of the Labor Code when transferring rights and obligations from employment relationships. It is precisely in the issue of conditions for the transfer of the employer's activities that the current legal regulation has been repeatedly criticized due to insuffi cient use of EU legislation for the national legal regulation of the transfer of rights and obligations from labor relations.

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