Zdaňování sportovní činnosti

Abstract

In the first part of my graduation theses I was dealing with history of sports. I described fundamental terms regarding this issue. In the second part I concentrated on sportsman as a taxpayer within the tax system of the Czech Republic. Futhermore I described sports operating as a non-for-profit organization. In the last part I was dealing with international double taxation. I outlined methods concerning elimination of double taxation and judicial decisions of the European Court of Justice. Sports reached for its meaning in the 20th century. During the year sportsmen stay in different countries. There is a risk of double taxation if the same income of the sportsman becomes taxable in the Czech Republic and also abroad. This risk is being prevented on the grounds of the contracts on elimination of double taxation. It is necessary to find out whether Czech Republic has concluded a contract with respective state or not. Contracts on elimination of double taxation are established upon the tax laws of individual countries. In these contracts we can find the right application of method aiming to elimination of double taxation.