| RADVAN, Michal a Jan NECKÁŘ. Taxation of professional team sport athletes in the Czech Republic. Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe. Budapest: Wolters Kluwer Hungary, 2016, roč. 1, č. 1, s. 40-46. ISSN 2498-6275. |
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@article{1355540,
author = {Radvan, Michal and Neckář, Jan},
article_location = {Budapest},
article_number = {1},
keywords = {tax; tax assessment; professional athletes; self-employment},
language = {eng},
issn = {2498-6275},
journal = {Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe},
title = {Taxation of professional team sport athletes in the Czech Republic},
url = {https://obchod.wolterskluwer.cz/cz/public-governance-administration-and-finances-law-review.p3217.html},
volume = {1},
year = {2016}
}
TY - JOUR
ID - 1355540
AU - Radvan, Michal - Neckář, Jan
PY - 2016
TI - Taxation of professional team sport athletes in the Czech Republic
JF - Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe
VL - 1
IS - 1
SP - 40-46
EP - 40-46
PB - Wolters Kluwer Hungary
SN - 24986275
KW - tax
KW - tax assessment
KW - professional athletes
KW - self-employment
UR - https://obchod.wolterskluwer.cz/cz/public-governance-administration-and-finances-law-review.p3217.html
L2 - https://obchod.wolterskluwer.cz/cz/public-governance-administration-and-finances-law-review.p3217.html
N2 - 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, which determined that it is necessary to tax the activities of team players as income from self-employment.
ER -
RADVAN, Michal a Jan NECKÁŘ. Taxation of professional team sport athletes in the Czech Republic. \textit{Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe}. Budapest: Wolters Kluwer Hungary, 2016, roč.~1, č.~1, s.~40-46. ISSN~2498-6275.
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