IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • Karel Brychta


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

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by University of Finance and Administration in its journal ACTA VSFS.

    Volume (Year): 5 (2011)
    Issue (Month): 1 ()
    Pages: 74-92

    in new window

    Handle: RePEc:prf:journl:v:5:y:2011:i:3:p:74-92
    Contact details of provider: Postal:
    Estonsk√° 500/3, 101 00 Praha 10

    Phone: (+420) 210 088 800
    Fax: (+420) 271 741 597
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:prf:journl:v:5:y:2011:i:3:p:74-92. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Helena Hakenova)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.