Publication details

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


Year of publication 2015
Type Article in Periodical
Magazine / Source Poradce
MU Faculty or unit

Faculty of Law

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.

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