Publication details
Pracovní oblečení
| Title in English | Work clothes |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | This chapter focuses on the legal aspects of work clothes taxation or the employer´s contribution to the acquisition of such clothes, especially with regard to the breakthrough jurisprudence of the Constitutional Court, which is completely contrary to the previous application practice of the financial administration and the social security administration and the jurisprudence of the courts especially the Supreme Administrative Court. The aim of this chapter is after summarizing of the relevant case law and based on the analysis of regulation de lege lata to clarify the interpretation and the application of the relevant provisions of the Income Tax Act and to confirm or disprove the hypothesis that the employer´s contribution for work clothes is exempted from personal income tax, as suggested in the judgment of the Constitutional Court. |
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