Publication details

Airbnb jako ubytování a daňové aspekty

Title in English Airbnb accommodation and the taxation aspects
Authors

JANOVEC Michal VAVŘÍKOVÁ Martina

Year of publication 2020
Type Article in Periodical
Magazine / Source Právní rozhledy
MU Faculty or unit

Faculty of Law

Citation
Web https://www.beck-online.cz/bo/chapterview-document.seam?documentId=nrptembsgbpxa4s7gvpxgxzrhayq&groupIndex=3&rowIndex=0
Keywords Tax law; accommodation; Airbnb; business; shared economy; income taxes; value added tax
Attached files
Description The aim of this article is to analyze the activity of providing temporary accommodation, using the Internet platform Airbnb, in order to evaluate the current legislation, especially in the field of tax law. The authors' view of the matter is from a civil perspective, ie what Airbnb is, and from a public perspective, focusing on the obligations of the accommodation provider. The fiscal point (in current practice still relatively unclear) is the tax liability (especially income tax and VAT) of accommodation providers through this platform. The authors also choose a certain comparison with foreign legislation for processing this topic.
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