Postavení subjektů v oblasti umění v rámci daňové kontroly ve 21. Století
Legal subjects status in the sphere of art within the bounds of tax control in the 21st century
Author(s): Hana KřípalováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Palackého v Olomouci
Keywords: taxpayer; artist; the tax administration; tax audit; taking of evidence; additional tax assessment; tax rules
Summary/Abstract: The aim of this contribution is to outline a problem of artists position within the bounds of tax control institution. It does not provide a detailed explanation of this problem because tax control itself is a very complicated instrument, comprehensively regulated not only in the law but also in the judicature od Supreme Court. The author deals with the tax control in general. Only in some partial questions she focuses in concrete terms on position of artists and potential situations that can happen to people working in the field of art.
Journal: Olomoucké debaty mladých právníků - Sborník příspěvků
- Issue Year: 1/2011
- Issue No: Coll.
- Page Range: 369-376
- Page Count: 8
- Language: Czech