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

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 residen 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 residen (en)
Title	Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation (en)
skos:prefLabel	Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation (en)
skos:notation	RIV/00216305:26510/11:PU92536!RIV12-GA0-26510___
http://linked.open...avai/predkladatel	Fakulta podnikatelská
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GP402/09/P469)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Brychta, Karel
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoké učení technické v Brně / Fakulta podnikatelská
http://linked.open...dnocenehoVysledku	187249
http://linked.open...ai/riv/idVysledku	RIV/00216305:26510/11:PU92536
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Czech act on income taxes, European Court of Justice, natural persons, non-resident, taxation (en)
http://linked.open.../riv/klicoveSlovo	Czech act on income taxes natural persons non-resident European Court of Justice taxation
http://linked.open...odStatuVydavatele	CZ - Česká republika
http://linked.open...ontrolniKodProRIV	[C4C0A605337D]
http://linked.open...i/riv/nazevZdroje	ACTA VŠFS
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes
http://linked.open...UplatneniVysledku	2011
http://linked.open...v/svazekPeriodika	5
http://linked.open...iv/tvurceVysledku	Brychta, Karel
issn	1802-792X
number of pages	19 (xsd:int)
http://localhost/t...ganizacniJednotka	26510
is http://linked.open...avai/riv/vysledek of	Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation

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