Sportovci v kolektivních sportech
| Title in English | Athletes in team sports |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | The aim of this chapter is not to determine what is or should be a legal relationship between the athlete and the club (but marginally, this phenomenon is also concerned), but after the summary of the relevant case law and based on the analysis of regulation de lege lata to clarify the interpretation and application of the relevant provisions of the Income Tax Act and to confirm or refute the hypothesis that revenues of athletes in team sports should be taxed as an income from employment. |
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