185 research outputs found
Legal and Financial Problems of International Joint Custody of Children
No full textThe aim of this article is to analyze very interesting and currently up-to-date area of children living in international joint custody from the legal and financial point of view. This covers the situation when custody of a child is awarded to both parents living in different states of the European Union (or also other states). The number of marriages contracted between Czech nationals and foreign nationals and also between nationals from two different states (not necessarily inside European Union) increases every year while free movement of people is a real practice today. Because these international marriages are becoming more common they bring new problems that must be solved by contemporary law. This regulation needs to result from the knowledge of the children psychology that is affecting family law the most but also has its practical aspects in the area of taxation and payment issues that will be analyzed deeply as well.juridical problems, financial problems, international joint custody, family.
Michal Radvan a kolektiv: Finanční právo a finanční správa – berní právo
No full textRecenze publikace - Michal Radvan a kolektiv: Finanční právo a finanční správa – berní právoBrno: Masarykova univerzita a Doplněk, 2008. 509 s
Report from "Modern Issues Regulation Theory", an international conference held in Voronezh
No full textZpráva informuje o mezinárodní konferenci konané ve dnech 4.6. září 2007 ve Voroněži, Ruská federace, které se zúčastnili rovněž zástupci Právnické fakulty Masarykovy univerzity prof. Vladimír Týč, JUDr. Petr Mrkývka, JUDr. Michal Radvan, JUDr. Dana Šramková, Mgr. Jan Neckář a Mgr. Libor Kyncl
Recurrent Property Tax Control in the Czech Republic
No full textThe aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified
from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda.Michal Radvan: [email protected] Svobodová: [email protected] Radvan - Masaryk University, Czech RepublicTereza Svobodová - Masaryk University, Czech RepublicChamber of Deputies of the Parliament of the Czech Republic, Parliamentary Print no. 910/0: The law proposal including the explanatory report, Prague 2020, https://www.psp.cz/sqw/text/orig2.sqw?idd=178782.Čičin-Šain N., Joint and Simultaneous Audits, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 151–176.Czudek D., Tax Inspection – Unlawful Interference, ‘Public Governance, Administration and Finances Law Review in the European Union and Central and Eastern Europe’ 2018, vol. 3, no. 2, pp. 90–99.Franzsen R., McCluskey W. (eds.), Property Tax in Africa: Status, Challenges, and Prospects, Boston 2017.Maksimovska A., Stojkov A., Radvan M., Rogic Lugaric T., Composite Index of Local Fiscal Stability, Efficiency, Sustainability, and Livability: Central Eastern versus South Eastern European Countries (Working Paper WP22AM1), ‘Lincoln Institute of Land Policy’ 2022, https://www.lincolninst.edu/publications/working-papers/composite-index-local-fiscal-stability-efficiency-sustainabilityMcCluskey W., CAMA Modelling: A Practical Exercise, ‘Market Value-Based Taxation of Real Property Workshop’ Lincoln Institute of Land Policy and CEF, Ljubljana 2017.OECD, Tax on property, https://data.oecd.org/tax/tax-on-property.htm.Pistone P., General Report, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 3–111.Powers S., Geographic Information Systems, ‘Market Value-Based Taxation of Real Property Workshop’, Lincoln Institute of Land Policy and CEF, Ljubljana 2017.Radvan M., Czech Tax Law (4th ed.), Brno 2020.Radvan M., Major Problematic Issues in the Property Taxation in the Czech Republic, ‘Analyses and Studies of CASP’ 2019, vol. 8, no. 2, pp. 13–31.Radvan M., Municipal Charges on Communal Waste: Do They Compete with the Immovable Property Tax? ‘Journal of Financial Management of Property and Construction’ 2019, vol. 24, no. 1, pp. 1–19.Radvan M., Boháč R., Brychta K., Czech Republic, (in:) P. Pistone (ed.), Tax Procedures, Amsterdam 2020, pp. 393–434.Radvan M., Franzsen R., McCluskey W.J., Plimmer F. (eds.), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Maribor 2021.Radvan M., Kranecová J., Is Ad valorem Property Taxation a Solution for the Czech Republic, (in:) M. Radvan, R. Franzsen, W.J. McCluskey, F. Plimmer (eds.), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Maribor 2021, pp. 47–78.Teszner K., E-Tax Administration in the Contemporary Polish System of Financial Law, (in:) M. Radvan (ed.), System of Financial Law: System of Tax Law. Conference Proceedings, Brno 2015, pp. 171–191.Youngman J.M., Tax on Land and Buildings, (in:) V. Thuronyi (ed.), Tax Law Design and Drafting, vol. 1, Washington 1996, pp. 264–291.28222924
Taxation of Investment Apartments and Dwelling Houses
No full textThe article deals with the property taxation of investment apartments and dwelling houses. This paper’s main aim is to verify the hypothesis that to increase tax on investment apartments and investment dwelling houses, it is necessary to amend the Immovable Property Tax Act. To confirm or disprove the hypothesis, the investment property was defined as the second home if used for longterm or short-term rent or not used at all. The article briefly focuses on other taxes connected with the acquisition of immovable property, analyses de lege lata regulation of recurrent property tax on investment apartments and investment dwelling houses in the Czech Republic, and briefly introduces two main systems of property taxation (based on values and area). The hypothesis was disproved. If the property is used as the first home, the taxation is, in line with the policy at the national and local level, lower. These rules apply to the property, both taxpayer-owned and long-term rented, as the criteria are the usage of the property. Concerning the dwelling houses and apartments used for short-term rents (typically Airbnb type of accommodation) or other businesses, they should be taxed at a higher rate. However, the tax administration must strictly follow the legal text as the crucial for taxation is how the property is actually used. It is also necessary to check the periodicity of the contracts and who the tenants are, the service provided for the guests, the purpose of accommodation, who is responsible for routine maintenance and minor repairs, etc.Michal Radvan: [email protected] Papavasilevská: [email protected] Radvan - Masaryk University, Czech RepublicSandra Papavasilevská - Masaryk University, Czech RepublicFranzsen R. (2016), Features of Ad Valorem Property Tax Systems – International Comparisons I (presentation) [in:] Market Value-Based Taxation of Real Property: Lessons from International Experience, CEF and Lincoln Institute of Land Policy, Ljubljana.Franzsen R., McCluskey W. (2017), Property Tax in Africa – Status, Challenges, and Prospects. Lincoln Institute of Land Policy, Lincoln Institute of Land Policy, Cambridge, www.lincolninst.edu, access as of 17 September 2021.Juchniewicz E., Sowiński T., Radvan M. (eds.), Th e Financial Law towards Challenges of the XXI Century: Conference Proceedings, Masaryk University, Brno.Kvapilová V. (2021), Immovable Property Taxation Reforms (MA thesis), Masaryk University, Brno.Radvan M. (2012), Místní daně (Local Taxes), Wolters Kluwer, Prague.Radvan M., Franzsen R., McCluskey W. J., Plimmer F. (2021), Real Property Taxes and Property Markets in CEE Countries and Central Asia, Lex Localis – Institute for Local Self-Government, Maribor, www.lex.localis.press, access as of 17 September 2021.Radvan M., Kolářová Z. (2020), Airbnb Taxation [in:] Mrkývka P., Gliniecka J., Tomášková Radvan M., Kranecová J. (2021), Is Ad valorem Property Taxation a Solution for the Czech Republic [in:] Radvan M., Franzsen R., McCluskey W. J., Plimmer F., Real Property Taxes and Property Markets in CEE Countries and Central Asia, Lex Localis – Institute for Local Self Government, Maribor, www.lex-localis.press/index.php, access as of 17 September 2021.Štuková K. (2021), Zkrotí ceny nemovitostí daň na druhé a další byty? Jedno město už ví (Will the Tax on Second and Additional Flats Tame Property Prices? One City Already Knows), www.
seznamzpravy.cz, access as of 17 September 2021.Youngman J. M. (2016), A Good Tax, Lincoln Institute of Land Policy, Cambridge.19520
The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States
No full textThe Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the Custom Administration of the Czech Republic is closely associated with the Czech Tax Administration. The main aim of the article is to explain basic principles of the function and organisation of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the European Union, too.organization of Czech customs, tax administration, European Union.
The system of publication outputs evaluation in the Czech Republic
No full textPetra Georgala - Faculty of Law, Masaryk University, Czech RepublicMichal Radvan - Faculty of Law, Masaryk University, Czech RepublicIndividuální projekty národní pro oblast terciálníého vzdělávání, výzkumu, vývoje a inovací. Available at: http://metodika.reformy-msmt.cz/ [13.6. 2016].Metodika hodnocení ve výzkumu a vývoji a zásady financování, Prah: MŠMT, 2015.Metodika hodnocení výsledků výzkumných organizací a hodnocení výsledků ukončených programů (platná pro léta 2013 – 2015). Praha: Úřad vlády ČR, č.j. 1417/2013-RVV, schváleno usnesením vlády ze dne 19.6.2013 č. 475.Moravcová J., Hodnocení a financování VaV v ČR: kde jsme a kam jdeme. [Seminář]. Praha: ČVUT, 17.9.2014. Available at: https://researchapp.vscht.cz/uploads/attachment/519/
Metodika_Hodnoceni_Moravcov__20140917.pdf.39-419394
Real estate in tax law
No full textNiniejszy rozdział przedstawia aspekty podatkowe władania nieruchomościami.
Najważniejszymi podatkami w tym zakresie są podatki od własności, w szczególności
podatek od nieruchomości, który jest związany zarówno z gruntami jak
i infrastrukturą (budynkami), w tym mieszkaniami i lokalami niemieszkalnymi.
Władanie nieruchomością może również być przedmiotem opodatkowania podatkiem
od spadków, od darowizn oraz podatkiem od przeniesienia własności nieruchomości.
Autorzy omawiają konstrukcje wymienionych wyżej podatków. Wskazują również
na podatki dochodowe oraz podatek od wartości dodanej jako daniny obciążające
powstały (w związku z dysponowaniem nieruchomością) przychód, dochód lub
obrót. Osobne miejsce poświęcono tematyce opłat związanych z nieruchomościami,
w szczególności – opłatą związaną z przyłączeniem nieruchomości do gminnej sieci
wodociągowo–kanalizacyjnej.Michal Radvan - Masaryk UniversityIvana Pařízková - Masaryk UniversityDana Šramková - Masaryk Universit
System of Tax Law
No full textThis contribution deals with the system of tax law. The main aim of the contribution is to confirm or disprove the hypothesis that there is a system of tax law. This can be really tough as in Central and Eastern European countries just a few legal schools accepts tax law as an independent branch of law. If the hypothesis is confirmed, the task is to describe and characterise the system of tax law using the knowledge from the legal theory and other branches of law in the Czech Republic and experience of tax law experts from the other countries in the Central and Eastern European region. Author will use the scientific methods of analysis, synthesis, and comparison. "This is a targeted publication on the one topic (Financial Law). It has been requested for inclusion in WOS."Příspěvek se zabývá systémem daňového práva. Jeho hlavním cílem je potvrzení nebo vyvrácení hypotézy, že systém daňového práva existuje. To může být v podmínkách zemí střední a východní Evropy skutečně obtížné, neboť jen velmi málo právních škol akceptuje daňové právo jako samostatné odvětví práva. Pokud je základní hypotéza potvrzena, je nezbytné popsat a charakterizovat systém daňového práva za využití poznatků právní teorie a dalších právních odvětví v ČR a zkušeností expertů na daňové právo z jiných zemí střední a východní Evropy. Autor užívá zejména metod analýzy, syntézy a komparace. "Jedná se o zacílenou publikaci na jedno téma (finacial law). Bylo požádáno na zařazení do WOS."This contribution deals with the system of tax law. The main aim of the contribution is to confirm or disprove the hypothesis that there is a system of tax law. This can be really tough as in Central and Eastern European countries just a few legal schools accepts tax law as an independent branch of law. If the hypothesis is confirmed, the task is to describe and characterise the system of tax law using the knowledge from the legal theory and other branches of law in the Czech Republic and experience of tax law experts from the other countries in the Central and Eastern European region. Author will use the scientific methods of analysis, synthesis, and comparison
Czech Tax Heaven for Sportsmen
No full textThere 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.V ČR neexistuje zvláštní právní regulace profesionálních sportovců. V praxi jsou obvykle jak individuální sportovci, tak sportovci v kolektivních sportech podnikateli. V případě sportovců v kolektivních sportech to je v porovnání s právní regulací v dalších členských státech EU specifické. Článek se zabývá právní regulací sportovců v kolektivních sportech zejména v oblasti zdanění. Pracuje s hypotézou stanovenou dvěma rozhodnutími Nejvyššího správního soudu, že sportovci v kolektivních sportech zdaňují své příjmy jako podnikatelé. V roce 2011 NSS stanovil, že sportovci v kolektivních sportech nejsou zaměstnanci svých klubů a mají platit daně jako podnikatelé ze samostatné činnosti. Finanční správa respektovala toto rozhodnutí a zdaňovala tyto sportovce jako výkon nezávislého povolání. Důvodem pro znovuotevření dané otázky před NSS byl případ fotbalisty Davida Lafaty, který získal živnostenské oprávnění jako fotbalista a tvrdil, že hraní fotbalu není nezávislým povoláním, ale skutečnou živností. V obou případech se základ daně stanoví jako rozdíl mezi příjmy a výdaji. Neboť obvykle v těchto případech skutečné výdaje neexistují, česká právní regulace umožňuje aplikovat paušální výdaje: 40 % z příjmů pro nezávislá povolání a 60 % pro živnost. Cílem příspěvku je potvrzení či vyvrácení hypotézy uvedené výše vycházející z analýzy existující právní regulace a judikatury a nabídnutí řešení de lege ferenda.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
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