Vývoj ve vymezení daňového nerezidentství fyzických osob a příjmů ze zdrojů na území ČR dle zákona o daních z příjmů od roku 1993

• Main Author: Karel Brychta
• Format: Article
• Language: ces
• Published: Faculty of Business and Management 2013-11-01
• Series: Trendy Ekonomiky a Managementu
• Online Access: https://trends.fbm.vutbr.cz/index.php/trends/article/view/159

The aim of this paper which has come into being with the financial support of the Czech Science Foundation as an output of the grant project No. 402/09/P469 - Development and Competitiveness of the Czech Tax System in the Area of Taxation of Natural Persons Incomes is to describe changes in determination of natural persons tax non-residency and changes in specification of the incomes of tax non-residents having their source in the Czech Republic. Hence, the article is aimed at comparison of wording of Article 2 (with a view to determination of tax non-residency of natural persons) and wording of Article 22 of the Act No. 586/1992 Coll., on Income Taxes of Natural Persons and Legal Entities, as amended (hereinafter Act on Income Taxes). The specified Articles of the Act on Income Taxes have been compared for the years 1993 - 2009 in wording that was valid and operative on 31 December of relevant year. For the year 2009 the decisive date was 31 July 2009. At the very beginning of the paper there are stated some starting points as to taxation of incomes of natural persons in the Czech Republic paying attention to the differences between tax residents and non-residents. The main part of the paper is granted to the results of carried out comparative analysis. In case of Article 2 of the Act on Income Taxes the main attention is paid to basic criteria and special regimes in relation to tax non-residency. As to Article 22 of the Act on Income Taxes is concerned there is a focus on identification of the main categories of incomes and number of particular incomes included in them together with identification whether the incomes in these basic categories are defined as enumerating every item or demonstrative ones. In this paper there are given also significant changes in wording of Article 22 of the Act on Income Taxes. On the basis of carried out comparison one can observe that the legal regulation has been already established (unchanging) regarding determination of tax non-residency (Article 2 of the Act on Income Taxes), while as regards Article 22 of the Act on Income Taxes one can speak only about relative establishment. The latter article of the Act on Income Taxes has been relatively often a subject to partial changes. Since 1996 the changes, however, have not been of fundamental conceptual character. In connection with the issue of tax non-residents many other questions connected with the assessment of the development in this area arise. The results of this comparison can be used as a basis for another analysis, e. g. development in the system of taxation of tax non- residents and in the possibilities of tax optimization compared with those available for tax residents. This analysis based on description of the state de lege lata can be connected with de lege ferenda deliberation.