Taxation of profesional sportmen's income Abstract The main objective of this thesis was to design its taxation of the income of professional athletes from the sports activities, especifically in the position of tax residents of the Czech Republic. At the same time, I wanted to point out the inconsistencies that arise between the theoretical and practical solutions to this problém, all in wake of the case-law of the judicial domestic instances and the Court of Justice of the European Union. In this analysis was used the basic division of professional athletes - the athletes in the individual sports and athletes in the collective sports. This work is, together with an introduction and the conclusion, divided into six chapters. The first chapter is devoted to the development of sport as a means of meeting the needs and its importance for the society. The second chapter, in its first part, is about the position of the athlete as a subjekt od legal relations. The following are general passages relating to the income tax of individuals and groups of incomes, of which is the income collected. Furthermore, is mentioned the importance of the expenditure of the taxation of the income of professional athletes and the possibility of their application in the tax return. The third chapter deals with the status of...

Theoretical Issues of Civil Legal Status of the Sportsman in the Legal System of the Czech Republic and the European Union The reson why I chose this topic for my final thesis is fact, that I am still an active basketball player. During my studies at The Faculty of Law I have started to be more interested in problems of mutual relationship between sport and law. The main objektive of this thesis is in detail to describe and analyze whether, in conformity with valid legal rules, is a professional sportsman in the legal status of the sole trader, in the legal status of the person practising his profession on a free-lance basis or in the legal status of an employee. In the introduction chapter, an analysis of a concept "sport" is performed. Sport is therein defined, number of its characteristic features are described including the division into a recreational sport, achievment sport and professional sport. Another part of this charter is focused on the concept "sportsman" which brings the definition and differences among amateur, paraproffesional and professional sportsmen. Sport in contemporary conception, especially the professional one, undoubtedly has to be regulated by law. The last part of this chapter deals with the issue how law regulates sport and how the frontier between sporting rules and legal...

The thesis deals with the issue of legal status of professional sportsmen performing collective sports and professional referees active in collective sports from the perspective of personal income tax. This issue is now vividly discussed in relation with a recent judgment of the Supreme Administrative Court from 17th July 2017, case no. 6 Afs 278/2016. The objective of this thesis is to analyse the potential status of a professional sportsman and a referee and subsequently, depending on this status, analyse opportunities of taxation of their incomes according to the relevant national legislation and the Supreme Administrative Court's case law. The key question is whether the sportsman and referee should be regarded as an employee in accordance with the Income Tax Act or as a self - employed person. Partial objective of the thesis is to assess whether current practice in the Czech Republic corresponds with the legislation or as the case may be suggest an acceptable solution which would reflect the needs of professional sport with respect to the current circumstances in the Czech sports. The first and the second chapter present the theoretical part of the thesis, which describes the key concepts and specify the subject of the thesis. This part is followed by the analytical section which consists of...

La chasse occupe une place significative dans les textes des auteurs américains Jim Harrison et Thomas McGuane. Elle apparaît soit comme un thème central, traité directement et pour lui-même, soit comme un thème secondaire ou encore comme une métaphore ou un motif sous-jacent qui permet de mieux comprendre les enjeux du texte, ses implications morales et esthétiques. Dans le corpus, la chasse correspond à une stratégie d'écriture fondée sur le leurre, lorsqu'elle recouvre ou qu'elle révèle un sens second. Le motif du double a partie liée dans le corpus avec la complexité du chasseur, un personnage qui dramatise des visées contradictoires : il est partagé entre le respect de la proie et le désir de la posséder. Le sportsman se confronte aux limites de son champ d'action qu'il détermine pour les respecter, alors que par contraste, certaines figures sont présentées comme des contre-modèles qui transgressent les bornes. Cependant, la transgression apporte dans certains cas un bénéfice au personnage et au groupe auquel il se réfère. Le chasseur revêt alors une fonction paradoxale : il incarne celui qui révèle que les bornes doivent être déplacées et dont la chasse "noire" redéfinit les limites de fait. Il fait figure de modèle paradoxal, dans le récit mais aussi d 'un point de vue métatextuel Chez Harrison et McGuane, les textes sur la chasse invitent à considérer l'écrivain comme un "chasseur noir" qui braconne sur les terres d'autres auteurs et d'autres systèmes de représentation mais dont la transgression est finalement valorisée : le souci de justesse qu'il incarne nécessite un travail d'accommodement à un monde changeant et donc le renouvellement des bornes et des formes. L'idéal sportif de la relâche du gibier reflète l'entreprise de l'écrivain : le souci de la distance à garder face à l'animal et celui de redéfinir les cadres formels se manifestent à travers une esthétique de la déprise qui remet le sens du texte en mouvement. / In the writings of the American authors Jim Harrison and Thomas McGuane, hunting is a central theme. Even when it is not the main topic of the text, hunting is significant. It may be one of the main themes, tackled directly for itself or it can be an ancillary tl1eme used as a metaphor or as an implicit motif in the structure. Hunting is also a writing strategy, reproducing the mimetic seduction of the lure, hiding or revealing a second meaning. The motif of the double is indeed central; it has to do with the logics of make-believe but also with the complex character of the hunter who enacts contradictory tendencies: torn between his respect for the prey and his desire to grasp and kill it, he also embodies an ambivalent attitude toward the Law. The sportsman faces the limits of his scope; he defines them so as to respect tl1em. By contrast other character-types are presented as foils to the sportsman. Their transgression may however become beneficient to the group he belongs to. In such cases, ehe hunter has a paradoxical function: he reveals that the landmarks must be displaced and his "black hunt" effectively replaces them. He embodies a paradoxical model in the story and for tl1e writer. Harrison's and McGuane's texts thus suggest to look at the writer as "black hunter" who trespasses into other writers' territories, also violating the limits conventionally separating several systems of representation. This transgression proves fruitful and as such is valorized. The hunter and the writer try to adjust and accommodate to a changing world; this quest implies new frames. The sportsman's ideal of catch-and-release reflects tl1e writer's aesthetics of release: both try to put the game back in movement.

The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.

The topic of this master thesis is the Design of sport wheelchair. The design brings new possibilities in shaping the seat thanks to use new material and manufacturing process. There are use special materials for padding too. The design of the extended rim also offers a new way of gripping wheels. Last but not least, the new design is more concerned with the aesthetic side of the product and works with a simpler and more airy frame. This thesis brings a different perspective on the design of sports carts

This diploma thesis discusses the process of celebritization of sportsmen. This phenomenon is illustrated with a form of the media coverage of sporting career of gymnast Věra Čáslavská, speed skater Martina Sáblíková and tennis players Jan Kodeš and Tomáš Berdych. The thesis compares socialist journals Československý sport and Lidová demokracie and current periodicals Sport and Lidové noviny. The work deals with the characteristics of the concept of celebrity, history of sports celebrities, types of people who are likely to become a celebrity, and social status of athletes. The articles related to the selected sportsmen were examined through content analysis. Researched texts were divided into prepared categories (professional life, lifestyle, relationships, love life, appearance, personality, children, health, advertising). This quantitative research was followed by qualitative research methods, which focused on athletes in the advertising industry. The method consisted of examining the articles about advertising activities of athletes. The work also deals with the description of life and sports career of gymnast Věra Čáslavská. The information comes from the media coverage of contemporary prints, which describes not only her athletic career, but also the period after 1990.

Le sportif professionnel engagé dans une relation de travail avec un club sportif est actuellement dans une situation contractuelle similaire aux autres salariés. Le contrat de travail conclu par le sportif professionnel doit obligatoirement respecter les règles du droit du travail. Toutefois, la nature sportive de l’activité induit le respect d’autres normes relatives au sport qui complexifie la mise en place d’un lien contractuel. Les règles traditionnelles du Code du travail semblent inadaptées à la situation juridique du sportif professionnel. Face à ce constat, le législateur est décidé à faire évoluer le cadre normatif relatif au sportif professionnel dans le but de simplifier et d’améliorer la relation de travail spécifique de ce dernier. L’analyse des problématiques relatives à la formation, l’exécution et la rupture du contrat de travail du sportif professionnel, au regard des évolutions législatives envisagées, permet d’apporter des réponses adaptées aux difficultés actuelles soulevées par l’emploi des sportifs. / A Professional Sportsman engaged in a working relationship with a sports club is currently in a similar contractual situation to other employees. Employment contracts concluded by a Professional Sportsman must respect the provisions of the labour legislation. However, the sports-related nature of the activity undertaken by a Sportsman implies compliance with other sports-related standards that makes the establishment of a contractual relationship more complex. The traditional rules of the Labour Code do not seem to be adapted to the legal status of a Professional Sportsman. In light of this, the legislator committed to amending the regulatory framework relating to the Professional Sportsman in order to simplify and improve this specific employment relationship. The analysis of issues related to the conclusion, execution and termination of the employment contract of a professional sportsman, in view of the envisaged legislative developments, provides specific replies to the current difficulties in relation to the employment of sportsmen.

This postgraduate study helps to explore the problems in Lithuania of sportsmen’ career, the reasons of their termination, social adaptation and integration in the fluctuation of life, the difficulties which sportsmen have had after the termination of career and which have had the influence on the quality of the succeeding years. Purpose of this work – to estimate the reasons of termination of sportsmen’ career and the sense of sporting identification for the former sportsmen peculiarities of adaptation to the fluctuations of life. In this research was taken the questionnaire, in which participants were 52 Lithuanian sportsmen after 25 years age, which have major skills. The results have shown that the career of sportsmen is often determined for the health, psychological distress, an age, a change of pursuit, and other not so important reasons. The sportsmen, had terminated the active practice of sport, must to adapt and integrate to the fluctuation of life, therefore they generally pass trough the mill. The set identification of sport helps to get out of difficulties, makes an influence on the formation of acceptable values and the selection of professional career, which is determined the quality of life. Keywords: career of sport, career of sportsman, identification of sport, social adaptation.

This thesis deals with a design of speedometer for sportsmen, which is able to display current speed and to record a trip. The proposed parts are small enough. That's why sportsman won't be bothered much. The GPS is used for measurement of speed and to determine position. A strip, which consists of LED diodes, is used for speed displaying. The strip is situated in a sportsman's glasses. A trip is recorded to a MultiMediaCard. The FAT file system is used on the memory card.