Karel Brychta

International Taxation of Natural Persons with Incomes from Employment In Connection with European Court of Justice Case law

Jurisprudence 1/2013 Section: Articles Page: 3-8

Keywords: taxes, income tax, incomes from employment, case law, Schumacker, Gschwind, Persche, Damseaux, Gilly

Abstract: The author focuses mainly on international taxation of natural persons with incomes from employment and issues common for international taxation of natural person incomes. The described causes and ECJ conclusions have been those in cases Schumacker (C-279/93), Gschwind (C-391/97), Persche (C-317/07), Damseaux (C-128/08), Gilly (C-336/96) and D. (C-376/03). Subsequently there are assessed current wording of the Czech Act of Income Taxes and wording contained in the Czech Act of Income Taxes as amended by Act No. 458/2011 Coll. as to their compliance with ECJ case-law.