The conditions of Art

Joita97009

Income from full-time employment in an employment relationship, which income is set out in Article - Personal Income Tax Law, i.e. activities carried out by individuals if, as a result of the performance of these activities, these persons are related by legal bonds to the person ordered to carry out these activities , thus creating a legal relationship - employment relationship: the conditions for the performance of these activities and the remuneration and liability of the person who orders them to perform them towards third parties.

Please note that the operation of the business can only be eliminated if the conditions in the points are fully met. If the activity applies to one or two conditions, then the activity may still be considered a commercial activity under the VAT law. Therefore, if the project meets. Paragraph, at the same time, these activities do not fall within the activities specified in Article. Paragraph – This is a Commercial activities, the person concerned has the right to issue VAT invoices. Goal invoices? Can footballers become VAT taxpayers.



It turns out that this is not such a simple question. They are many individual tax interpretations as well as administrative court rulings and judgments subject. Interestingly, this case law is inconsistent both in its interpretation and in its court decisions - although it deals with almost the same situation. The question is whether, under VAT law, the supply of sports services, in short, playing football can Is it considered income from business activities, which the law allows you to become a VAT taxpayer and issue an invoice.