Detail publikace

Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation

BRYCHTA, K.

Originální název

Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

Czech act on income taxes, European Court of Justice, natural persons, non-resident, taxation

Autoři

BRYCHTA, K.

Rok RIV

2011

Vydáno

1. 2. 2011

Nakladatel

Vysoká škola finanční a správní, o.p.s., (University of Finance and Administration), EUPRESS,

Místo

Praha

ISSN

1802-792X

Periodikum

ACTA VŠFS

Ročník

5

Číslo

1

Stát

Česká republika

Strany od

74

Strany do

92

Strany počet

19

BibTex

@article{BUT50397,
  author="Karel {Brychta}",
  title="Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation",
  journal="ACTA VŠFS",
  year="2011",
  volume="5",
  number="1",
  pages="74--92",
  issn="1802-792X"
}