Publication details
Zdanění veřejných licencí a pětikrokový daňový test
| Title in English | Taxation of Free Licences and Five-Step Tax Test |
|---|---|
| Authors | |
| Year of publication | 2015 |
| Type | Article in Periodical |
| Magazine / Source | Právní rozhledy |
| MU Faculty or unit | |
| Citation | |
| web | Repozitář MU |
| Field | Law sciences |
| Keywords | Public license; taxation; intangible assets; income tax; natural person; corporation; valuation of assets. |
| Attached files | |
| Description | The aim of this article is to discuss de lege lata the question whether the intangible assets obtained for free through licensing by public license are taxed by the Czech law or not, and to propose the legal amendments de lege ferenda. It is the continuation of the previous Czech copyright law discussion on determining the legal basis of the public licenses and on their qualification, i.e. whether it is a contract or a non-contractual consent. This article does not contain the qualification of the private law institute but it proposes the five-steps tax test. It may be used for determining whether gaining the license should be taxed without regard to the previous qualification. |
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