DAŇOVÉ ÚNIKY ANEB KRÁCENÍ DANĚ SPOLKY POSKYTUJÍCÍCH INTERNETOVÉ SLUŽBY
| Title in English | TAX EVASION AND BREAKDOWN OF TAX BY ASSOCIATION PROVIDING INTERNET SERVICES |
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| Authors | |
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | In prof. h.c. prof. JUDr. Vladimír Babčák, CSc., JUDr. Adrián Popovič, JUDr. Anna Románová, PhD., JUDr. Ivana Štieberová. I. SLOVENSKO-ČESKÉ DNI DAŇOVÉHO PRÁVA: Danové úniky a vyhýbanie sa daňovým povinnostiam. Košice: Univerzita Pavla Jozefa Šafárika v Košiciach, 2018. s. 253-264, 5 s. ISBN 978-80-8152-584-1. |
| MU Faculty or unit | |
| Citation | |
| Keywords | association ;public benefit taxpayer ;tax evasion ;tax avoidance |
| Description | The author will try to describe the current situation in the Czech legal area concerning the issue of associations, as legal entities with the possibility of exercising the main but also secondary activities. A registered association enjoys the status of a public benefit entity, which is related to many advantages in the context of tax law. A public benefit entity has both rights and obligations arising from its legal status and it can easily happen that the entity the public benefit status can be abused. Specifically, focusing on associations that providing internet services as their main activity, not as a public benefit, thereby tax evasion. |
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