Podmíněné poskytnutí stipendia

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Title in English Conditional provide os scholarship
Authors

JANOVEC Michal

Year of publication 2014
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Description In this chapter is the focus on income from employment in relation to conditional receiving scholarships also possible in the context of the loan agreement. The main question is, what according to tax law granting conditional scholarship, especially if it is the taxable income of the individual beneficiary according to § 6 para. 1 point. d) of the Act no. 586/1992 Coll. income taxes law, arising in relation to the future performance of dependent activities from which it is subsequently obligation to withhold and pay tax according to § 38h of the Law on Income Tax obligation, or a loan, or if there is maybe another option.
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