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Title in English Incomes from Independent and Business Activities
Authors

RADVAN Michal

Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Attached files
Description This chapter aims to clarify the differences between the object of personal income tax from dependent and selfbusiness activities. It is based on the hypothesis that the existing case law of the administrative courts is wrong as it does not reflect sufficiently the content of the relations between the subjects, respectively it interprets it inaccurately, thus introducing not only tax inequalities between entities performing the same activity.
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