Publication details
Příjmy ze závislé a samostatné činnosti
| Title in English | Incomes from Independent and Business Activities |
|---|---|
| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| 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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