Taxation of professional team sport athletes in the Czech
Republic

J 2016

Taxation of professional team sport athletes in the Czech Republic

RADVAN, Michal and Jan NECKÁŘ

Basic information

Original name

Taxation of professional team sport athletes in the Czech Republic

Name in Czech

Zdanění profesionálních sportovců v kolektivních sportech v České republice

Authors

RADVAN, Michal (203 Czech Republic, guarantor, belonging to the institution) and Jan NECKÁŘ (203 Czech Republic, belonging to the institution)

Edition

Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe, Budapest, Wolters Kluwer Hungary, 2016, 2498-6275

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Hungary

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

Web nakladatele

RIV identification code

RIV/00216224:14220/16:00091031

Organization unit

Faculty of Law

Keywords (in Czech)

daň; stanovení daně; profesionální sportovec; samostatná činnost; podnikání

Keywords in English

tax; tax assessment; professional athletes; self-employment

Abstract

ORIG CZ

V originále

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.

In Czech

Kariéra profesionálního sportovce je jedinečná ve srovnání s jinými profesemi. Nikoli čistě kvůli roli a povaze takové pozice (například zda se jedná o individuální nebo týmové hráče), ale i ze skutkových, právních, a zejména daňových pohledů. A protože příjem profesionálních sportovců podléhá zdanění, je nutné, aby jejich činnost byla přesně vymezena pro řádné stanovení daně. Hlavním účelem tohoto článku je prozkoumat zdanění příjmů o profesionálních sportovců v kolektivních sportech. Studie se opírá o judikaturu Nejvyššího správního soudu České republiky, který rozhodl, že je nutné zdanit příjem z činnosti hráčů v kolektivních sportech jako příjem ze samostatné činnosti.

Citovat

RADVAN, Michal and 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, vol. 1, No 1, p. 40-46. ISSN 2498-6275.

@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 and 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, vol.~1, No~1, p.~40-46. ISSN~2498-6275.

Detailed Information on Publication Record