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Author: Michal Radvan Publisher: ISBN: Category : Languages : en Pages : 6
Book Description
The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete's income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic's Supreme Administrative Court, which determined that it is necessary to tax the activities of team players as income from self-employment.
Author: Michal Radvan Publisher: ISBN: Category : Languages : en Pages : 6
Book Description
The career of a professional athlete is unique when compared to other professions. Not purely the role and nature of the position (such as whether they are individual or team players), but also from the factual, legal, and especially tax perspectives. And since a professional athlete's income is subject to taxation, it is necessary that their activity is accurately determined for appropriate tax assessment. The main purpose of this article is to examine the taxation of income on professional athletes in team sports. Our study is based on case law determined by the Czech Republic's Supreme Administrative Court, which determined that it is necessary to tax the activities of team players as income from self-employment.
Author: Michal Radvan Publisher: ISBN: Category : Languages : en Pages : 26
Book Description
There is no specific legal regulation of professional athletes in the Czech Republic. In practice, both individual players and team players are mostly self-employment. In case of team players, compared to the legal regulation in other European countries, it is quite unique. This article deals with the legal regulation of professional team players, especially in the area of taxation. It works with the hypothesis, stated in two judgments of the Supreme Administrative Court, that team players should tax their incomes by the personal incomes tax as self-employed persons, i.e. businessmen. In 2011, the Supreme Administrative Court stated that team players are not employees of their club and they should pay taxes as from independent activities. The Czech Financial Administration followed this decision and taxed these sportsmen as so called independent professions. The reason why this issue was reopened by the Supreme Administrative Court was the case of football player David Lafata, who got a business license (he became a businessman) as a footballer and claimed that playing football is not an independent profession, but real business. In both cases, the personal income tax base is created as the difference between income and expenditure. As mostly there are no real high expenditures, Czech legal regulation allows the lump sum expenses: in case of independent profession 40 %, but for business (in this very case) 60 %. The aim of the paper is to confirm or disprove the hypothesis stated above, analyzing existing legal regulation and case law, and offer solutions de lege ferenda.
Author: Martin Procházka Publisher: Kluwer Law International B.V. ISBN: 9403502029 Category : Law Languages : en Pages : 114
Book Description
Derived from the renowned multi-volume International Encyclopaedia of Laws, this practical analysis of sports law in the Czech Republic deals with the regulation of sports activity by both public authorities and private sports organizations. The growing internationalization of sports inevitably increases the weight of global regulation, yet each country maintains its own distinct regime of sports law and its own national and local sports organizations. Sports law at a national or organizational level thus gains a growing relevance in comparative law. The book describes and discusses both state-created rules and autonomous self-regulation regarding the variety of economic, social, commercial, cultural, and political aspects of sports activities. Self- regulation manifests itself in the form of by-laws, and encompasses organizational provisions, disciplinary rules, and rules of play. However, the trend towards more professionalism in sports and the growing economic, social and cultural relevance of sports have prompted an increasing reliance on legal rules adopted by public authorities. This form of regulation appears in a variety of legal areas, including criminal law, labour law, commercial law, tax law, competition law, and tort law, and may vary following a particular type or sector of sport. It is in this dual and overlapping context that such much-publicized aspects as doping, sponsoring and media, and responsibility for injuries are legally measured. This monograph fills a gap in the legal literature by giving academics, practitioners, sports organizations, and policy makers access to sports law at this specific level. Lawyers representing parties with interests in the Czech Republic will welcome this very useful guide, and academics and researchers will appreciate its value in the study of comparative sports law.
Author: Crystal M. Williamson Publisher: ISBN: Category : Income tax Languages : en Pages : 44
Book Description
Taxation of income for the average person can be a daunting task. However, for professional athletes, this task becomes even more tedious. Professional athletes face the jock tax. This means that athletes have to pay taxes in every state in which they play a game, practice, and perform a service that is part of their contract. Professional athletes, like every United States (U.S.) citizen, are required to pay both federal and state income taxes. Since professional athletes are constantly traveling, their state of residence becomes even more important when allocating their income to the respective state. Many question the constitutionality of the jock tax. Nonetheless, professional athletes need to strategically plan to maximize their profits, while factoring in the implementations of the jock tax.
Author: Aaron N. Wise Publisher: Kluwer Law International B.V. ISBN: 9041109781 Category : Law Languages : en Pages : 984
Book Description
This comprehensive, three-volume set focuses on the legal and business aspects of sports in the United States and abroad. The authors have presented the subject matter from a practical and pragmatic perspective, yet with analytical precision and attention to fine points of detail. International Sports Law and Business is composed of five parts. Part I deals with the law and business of sports in the United States, with the primary emphasis on the legal aspects of professional sports. Part II deals with the internationalization of sports from various perspectives, principally North American team sports. Part III explores the law and business of sports in 18 non-U.S. jurisdictions andndash; subject matter hardly covered in other sources, if at all. Part IV treats the legal and, to some extent, business aspects of broadcasting and sports, both in the United States and in selected foreign jurisdictions. Part V focuses upon sports marketing in its various forms in the United States, as well as its international perspectives. This easy-to-read work is unmatched in that it covers subjects not addressed or only tangentially addressed in other works, presents insiders perspectives on the subject matter, and focuses extensively on international aspects of sports law and business in connection with many different subjects. Among its exhibits, International Sports Law and Business includes a World League of American Football Standard Player Contract form, a sample World League of American Football Acquisition and Operation Agreement, Statute of Court of Arbitration for Sport and Regulations. It also includes a comprehensive index. Its unique coverage and practical features make International Sports Law and Business a critical reference for agents, attorneys, and other practitioners involved in international sports law or handling a trust where one or more of the assets is sports-related, or considering expanding an existing practice area. Those involved in the study of sports law will also appreciate this high quality work.
Author: Wladimir Andreff Publisher: Edward Elgar Publishing ISBN: 0857930389 Category : Sports & Recreation Languages : en Pages : 193
Book Description
Written by some of the most prominent scholars in sports economics, this book focuses on issues that have been less investigated in the traditional literature so far. The covered topics range from specific questions of sport governance and sport finance to sport betting. In my view, the collection is a must for all readers seeking to overstep the beaten track. Egon Franck, University of Zurich, Switzerland The development of sports economics has exploded in recent years, and this well-researched and relevant book explores some of the most critical themes. Contemporary Issues in Sports Economics examines topics that have previously received little attention in the literature, such as the determinants and social impacts of sports participation including the link to crime levels. The distinguished authors also discuss some of the less investigated aspects of professional team sports, including: sports betting, financing and governance; the impact of low scoring matches on competitive balance and fan appeal in European football; and the effect on player transfers of a luxury tax on club payrolls in Major League Baseball. This invaluable book will appeal to graduate and postgraduate students in sports economics, sport management and sport sciences, as well as managers and coaches involved with clubs, leagues and federations. Sports participants, fans, bookmakers and bettors will also find much to interest them in this unique and insightful study.
Author: Michal Radvan
Author: Michal Radvan
Author: Michal Radvan
Author: Martin Procházka
Author: Ewa Lotko
Author: 
Author: Crystal M. Williamson
Author: 
Author: Aaron N. Wise
Author: Wladimir Andreff
Author: André-Noël Chaker