Keywords: sports law, athletes, self-employed persons
Abstract: The main objective of the paper is to analyze the nature of the legal status of professional athletes of team sports in the Czech Republic. For many years critical voices have been appearing condemning the consideration of such athletes as self-employed persons in terms of the Income Tax Act. Proper inclusion of such athletes into the cathegories of self-employed persons or dependent persons has a significant impact on their tax sphere. The author presents some relevant decisions of the Constitutional Court and the Supreme Administrative Court of the Czech Republic which are subsequently subjected to criticism.