BRYCHTA, Karel. Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation. ACTA VŠFS. Praha: Vysoká škola finanční a správní, o.p.s., 2011, roč. 2011, č. 1, s. 074-092. ISSN 1802-792X. |
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@article{3089, author = {Brychta, Karel}, article_location = {Praha}, article_number = {1}, keywords = {Czech act on income taxes; European Court of Justice; natural persons; non-resident; taxation}, language = {eng}, issn = {1802-792X}, journal = {ACTA VŠFS}, title = {Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation}, volume = {2011}, year = {2011} }
TY - JOUR ID - 3089 AU - Brychta, Karel PY - 2011 TI - Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation JF - ACTA VŠFS VL - 2011 IS - 1 SP - 074-092 EP - 074-092 PB - Vysoká škola finanční a správní, o.p.s. SN - 1802792X KW - Czech act on income taxes KW - European Court of Justice KW - natural persons KW - non-resident KW - taxation N2 - This paper is focused on assessment of consistency of the present Czech legal regulation with the European Union Law with a view to taxation of tax non-residents from other EU Member States, above all with a view to incomes from dependent activity (employment) and function benefits and from enterprise activities and other self-employed gainful activities. The introduction of the paper presents attributes which the Czech regulation shall satisfy in order it could be considered as consistent with the European Union Law. These attributes are deduced from the relevant ECJ case law. Subsequently the reader is making acquainted with some aspect of legal regulation of taxation of Czech Republic tax non-residents. The attention is above all granted to the description and assessment of the impacts of changes connected with an amendment of the Act on Income Taxes which has implemented a new regime of taxation for some incomes of tax non-residents from EU or EEA Member States who are at the same time tax residents of some of these States. In conclusion it is to observe that this amendment has significantly contributed to an advance in reaching consistency of the Czech legal regulation with the European Union Law that has been represented in the area in question above all by the ECJ case law. The paper was produced with the financial support of GA ČR (Czech Science Foundation) as a part of grant-aided project No. 402/09/P469 – Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes. ER -
BRYCHTA, Karel. Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation. \textit{ACTA VŠFS}. Praha: Vysoká škola finanční a správní, o.p.s., 2011, roč.~2011, č.~1, s.~074-092. ISSN~1802-792X.
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