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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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Filmmaker's incomes and the forms of film financing under the Income Tax Act
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
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Filmmaker's incomes and the forms of film financing under the Income Tax Act
Valeková, Anna ; Marková, Hana (advisor) ; Boháč, Radim (referee)
The reason why I chose this subject matter is my interest in a possible interconnection between two fields of law, apparently far from each other-financial and copyright law. As a link between the copyright and financial law I chose the filmmakers' incomes di-rect taxation of 1) their own final incomes prepared to be freely spent and 2) their in-comes gained to be used for the financing of the creation and exploatation of the film. The above mentioned groups of incomes affect each other, since if the filmmakers want to earn their own, final incomes, first they have to gain finances (taxable incomes) ne-deed to finance the film. I focused on the filmmakers' incomes resulting from the exer-cise of their copyrights. I also analyzed taxation of filmmakers' incomes other than tho-se arising from the exercise of the copyright but yet somehow connected to the film. At the beginning of the thesis (namely in the second chapter) I selected a few types of persons that are involved in the film creation and exploatation and I named them "filmmakers. Eventually I analyzed their incomes from the Income Tax Act point of view. The third chapter deals with an application of the Income Tax Act in the case when the filmmakers gain finance to fund the film. When appropriate I dealt with the application of the Income Tax Act...
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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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