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Taxation of Athlete's Income
Jäschkeová, Adéla ; Snovická, Marie (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis Taxation of Athlete’s Income deals with the issue of the status of athletes in Czech law and taxation of their income from sports activities. The theoretical part explains the basic concepts from the field of sport and taxes related to the issue. In the analytical part, three model examples are presented, which show the tax burden of an athlete in different tax regimes. The examples focus on both the team and individual athlete. In the next section, the examples are compared with a different tax option and the application of expenses. In the conclusion, the legal status of the athlete is assessed, the calculations are also evaluated.
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The nature of the work of professional athletes with a focus on football
Jonas, Jiří ; Pichrt, Jan (advisor) ; Tomšej, Jakub (referee)
Interní informace Abstract Title of thesis: The nature of the work of professional athletes with a focus on football This thesis deals with the issue of the status of professional athletes from the perspective of labour law with a detailed focus on professional athletes of collective sports, especially football players. The main question examined is whether the nature of the work of athletes in collective sports fulfils the characteristics of dependent work under the Labour Code or whether it is an independent activity. The first part of the thesis is theoretical and introduces the issues of sport and law. In the second part, the author examines the compatibility of sport and labour law and then discusses the position of the professional athlete from the perspective of the Czech legal system and the case law of the Supreme Administrative Court. The author concluded that professional athletes could act as employees or as self-employed persons and explained the advantages of these different statuses. On the issue of dependence, he concluded that the nature of the activity of a professional athlete in team sports fulfils such features, but that the Labour Code cannot be applied to these relationships because of some of its institutes, which the author described in his work. The third part of the lever is then...
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Legal relations between professional athletes and sports clubs in team sports
Růžička, Hynek ; Kohout, David (advisor) ; Beran, Karel (referee)
Legal relations between professional athletes and sports clubs in team sports Abstract The presented rigorosum thesis focuses on the legal relations between professional athletes and sports clubs in team sports. The thesis investigates professional sports contracts concluded between professional athletes and highest-level sports clubs in the Czech Republic and abroad across various fields of collective sports, in particular, contracts in ice hockey, football, basketball and cycling. The presented thesis compares domestic contracts with international professional sports contracts concluded under the most prestigious sports competitions in the USA and contracts from the Finnish top ice hockey league. The legal status of professional athletes in the Czech Republic as subjects of legal relations is examined in detail before the professional sports contracts are assessed. Consecutively, the admissibility of particular contractual arrangements under specific legal regulations is evaluated. In particular, the legal status of professional athletes is analysed in the light of the case law of the supreme courts of the Czech Republic. Moreover, the CJEU case law and its long-standing decision-making practice in this area are considered. The interpretation includes an assessment of national, European and international...
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The Status of a Professional Athlete from a Perspective of Labour law
Laubová, Anna ; Morávek, Jakub (advisor) ; Pichrt, Jan (referee)
1 Abstract This diploma thesis deals with the issue of a status of professional athlete from a perspective of Labour law. The main goal of this thesis is try to find an answer to a question whether the activity of professional team sports athlete should be considered as dependent work of an employee. The first part is theoretical and focuses mainly on definitions of sport, sports law, sport legislation and professional athlete. The second part deals with the current position of professional athletes in our legal system. In practice, professional athletes can act as self- employed, as employees or as professional soldiers. At the same time, the author tried to outline the advantages and disadvantages of these individual statutes. The main of part of the thesis is dedicated on the definition of dependent work in terms of the Labour Code and the questions of basic institutes of labour law, which are essential for proper comparing with the status of a professional athletes. The author came to the conclusion that the sports activity performance of most professional team sports athletes can be considered as a dependent work in terms of labour law. Following this fiding, the author then analyzed several basic provisions of the Labor Code that would be incompatible with sports practice. The fourth part of this...
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Selected issues of status of a professional athlete
Mareš, Ondřej ; Pichrt, Jan (advisor) ; Morávek, Jakub (referee)
Thesis title: Selected issues of status of a professional athlete This paper deals with a status of a professional athlete in relation with sports organisation in which he realises sporting activities. After analysing today's praxis and the whole complex of relations of professional athlete related to his sporting activities author supports an idea that the relation of a professional athlete and the club is similar to the one of an employee and an employer of that intesity that incorporation of status of a professional athlete to the status of an employee in Czech republic is only a matter of time. That is why in latter part of the paper there are analysed some of the main enactments of the czech code of labour which would be in case of the incorporation mentioned above de facto incompatible. Before uncovering lots of problems which would be caused by adoption of status of an employee by a professional athlete in team sports the work heads to the international area, where it elaborately examines some of the most significant cases dealt with by the European Court of Justice. Above all there can again be seen undisputable tendency of taking a professional athlete similar to an employee. Furthermore the significant role of European law in affecting intrastate law and the posibility of pressure on...
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