Daňové aspekty práva duševného vlastníctva
Th e Tax Aspects of Intellectual Property Law

Summary/Abstract: In this contribution author focused on area of tax law in intellectual property law. In first part author dealt with income taxation of artists and especially with the possibilities of the tax deduction, where author came to a conclusion that by using these legal instruments artists can reduce their tax duty to minimum. Second part was dedicated to special regulation of value added tax when selling works of art, which is important for different assessment of tax base. Third part dealt with tax execution and its special regulation when selling important works of art, which goal is to secure protection for these items.

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