Publikace na Právnická fakulta |
2018
Abstrakt
This contribution discusses the development of case law relating to the taxation of income from professional sportsmen in the area of collective sports in the Czech Republic. The Supreme Administrative Court has, over time, published a number of controversial decisions, which, instead of clarifying and unifying the existing practice, brought new issues into this area, and it should be pointed out that these are often rather controversial and a question arises whether conclusions arising from those decisions are in public interest.