Publication details
Airbnb jako ubytování a daňové aspekty
| Title in English | Airbnb accommodation and the taxation aspects |
|---|---|
| Authors | |
| Year of publication | 2020 |
| Type | Article in Periodical |
| Magazine / Source | Právní rozhledy |
| MU Faculty or unit | |
| Citation | |
| Web | Repozitář MU |
| Keywords | Tax law; accommodation; Airbnb; business; shared economy; income taxes; value added tax |
| Attached files | |
| Description | The aim of this article is to analyze the activity of providing temporary accommodation, using the Internet platform Airbnb, in order to evaluate the current legislation, especially in the field of tax law. The authors' view of the matter is from a civil perspective, ie what Airbnb is, and from a public perspective, focusing on the obligations of the accommodation provider. The fiscal point (in current practice still relatively unclear) is the tax liability (especially income tax and VAT) of accommodation providers through this platform. The authors also choose a certain comparison with foreign legislation for processing this topic. |
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