Publication details
Právní aspekty zdaňování pracovního oblečení
| Title in English | Legal Aspects of Taxation of Work Clothing |
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| Authors | |
| Year of publication | 2013 |
| MU Faculty or unit | |
| Citation | |
| Description | The paper deals with the legal aspects of taxation of work clothing, especially with regard to the groundbreaking jurisprudence of the Constitutional Court of the Czech Republic, which is completely contrary to the previous application practice of the financial administration and social security administration bodies of and the jurisprudence of the courts, especially the Supreme Administrative Court. Based on the analysis of de lege lata regulation, the aim of this paper is to clarify the interpretation and application of the relevant provisions of the Income Tax Act and to confirm or disprove the hypothesis that the employers contribution to the work clothing is exempted from personal income tax, as stated in the Constitutional Courts findings. A partial aim of the paper is a reflection on the economic impact of the jurisprudence in matters of taxation not only in times of economic crisis. |
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