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

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  • Karel Brychta

    () (Brno University of Technology, Faculty of Business and Management)

Abstract

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 residents of some of these States. In conclusion it is to observe that this amendment has significantly contributed to an advance in reaching consistency of the Czech legal regulation with the European Union Law that has been represented in the area in question above all by the ECJ case law.

Suggested Citation

  • Karel Brychta, 2011. "Assessment of Consistency of the Czech Tax Law with European Union Law with a View to Non-Residents Taxation," ACTA VSFS, University of Finance and Administration, vol. 5(1), pages 74-92.
  • Handle: RePEc:prf:journl:v:5:y:2011:i:3:p:74-92
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    File URL: http://www.vsfs.cz/periodika/acta-2011-01.pdf
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    References listed on IDEAS

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    1. J. Ignacio Conde-Ruiz & Paola Profeta, 2007. "The Redistributive Design of Social Security Systems," Economic Journal, Royal Economic Society, vol. 117(520), pages 686-712, April.
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