Publication detail

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

BRYCHTA, K.

Original Title

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

Type

journal article - other

Language

English

Original Abstract

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.

Keywords

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

Authors

BRYCHTA, K.

RIV year

2011

Released

1. 2. 2011

Publisher

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

Location

Praha

ISBN

1802-792X

Periodical

ACTA VŠFS

Year of study

5

Number

1

State

Czech Republic

Pages from

74

Pages to

92

Pages count

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"
}