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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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Direct registrations in the Commercial Register by a notary
Šleglová, Kateřina ; Sedláček, Miroslav (advisor) ; Frintová, Dita (referee)
This thesis deals with the direct registrations in the Commercial Register performer by a notary, as an alternative to uncontested court proceedings at the registrar court. Main goal of this thesis is to analyse and assess this method of registering facts in one of the types of public registers through a thorough analysis of all requirements for a registration in the Commercial Register by a notary laid down by relevant legislation, including a comparison of selected aspects of the whole process with partial steps of the register procedure. First of all, the thesis presents a historical excursus describing the development of the position of a notary in relation to the Commercial Register and the growing importance of notary activities, which justifies the legislator's decision to entrust the competence to perform direct registrations in the Commercial Register to the notaries. The following chapters are focused on the current legal regulation of this matter. First, the thesis deals in general with the essence of performing direct registrations by a notary. The following chapters contain the core of the thesis, that is the analysis of all the conditions that need to be fulfilled in order to enable a notary to perform a registration in the Commercial Register, which are namely the existence of a so...
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Status of professional sportsmen and referees from the perspective of personal income tax
Šleglová, Kateřina ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...
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