Zdanění veřejných licencí a pětikrokový daňový test

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Title in English Taxation of Free Licences and Five-Step Tax Test
Authors

KYNCL Libor

Year of publication 2015
Type Article in Periodical
Magazine / Source Právní rozhledy
MU Faculty or unit

Faculty of Law

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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