Taxation of professional team sport athletes in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F16%3A00091031" target="_blank" >RIV/00216224:14220/16:00091031 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Taxation of professional team sport athletes in the Czech Republic
Original language description
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.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe
ISSN
2498-6275
e-ISSN
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Volume of the periodical
1
Issue of the periodical within the volume
1
Country of publishing house
HU - HUNGARY
Number of pages
7
Pages from-to
40-46
UT code for WoS article
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EID of the result in the Scopus database
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