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Financial aspects of copyright
 Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The aim of this thesis is to fi nd and analyze connections between tax law and copyright law. I sought to look at the revenue statutes from the prospective of the author whose craft's income and rights in property have to be taxed somewhen and somehow. The key sources of law I used included Copyright Act, Law of Income Tax, Law of Value Added Tax, Law of Gift Tax, Death Duty and Real Estate- Transfer Tax. The most important is the Law of Income Tax because it is connected to the copyright law in the broadest extent. During the study of relevant legal sources I did not want to focus only on the various statutes but I pursued to work also with judicature of the Czech courts. Unfortunately I found only one decision of the regional court concerning my issue. Nevertheless a fact that Czech courts are not often concerned with the questionable issues regarding application of the tax law in the fi eld of copyright leads me to the conclusion that the tax legal form is suffi cient. Inspite of that there are some controversial moments in practice that I dissected in this thesis. I can see possible problems when seeking to classify variuos earnings of the author according to the several types of earnings defi nied by the Law of Income Tax. Along the application of the Law of Value Added Tax, Law of Gift Tax, Death Duty...
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