Příjmy z autorských práv z pohledu daně z příjmů fyzických osob a pojistného
Title in English | Revenue from royalties from the income tax of individuals and insurance |
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Authors | |
Year of publication | 2015 |
Type | Article in Periodical |
Magazine / Source | Poradce |
MU Faculty or unit | |
Citation | |
Field | Law sciences |
Keywords | Income tax, copyrights, insurance. |
Description | The aim of this paper is to point out the differences between previous legislation and legislation in effect in the tax year 2014. The focus is mainly systemic change and its impact on taxpayers subject to personal income tax, will be an integral part of the text but also related to payment of health insurance premiums and social insurance. |