Part for marketing services, as well as the possibility the entire remuneration due under the contract as income from practicing sports, because the remuneration is receiv for all services provid under the contract According to the applicant, players under the age of who perform mix services on the basis of contracts benefit from the aforemention tax exemption, which the club should apply when charging advances for this tax. Check judgments in LEX II FSK , Athlete’s source of income Judgment of the Supreme Administrative Court I SAOl , Qualification of income from practicing sports. Judgment of the Provincial Administrative Court in Olsztyn Also check out the book Esport.
Legal aspects Other revenue
Assessment by the interpreting authority The interpreting authority disagre with this position of the applicant, stating that the legislator in Art. point The PIT Act introduc a tax exemption of both a subjective nature address to taxpayers specific Algeria Mobile Number List in terms of age an objective nature, as only some revenues will benefit from the exemption. According to the authority, the relief for young people applies only to revenues from mate contracts, but it will not apply to revenues from practicing sports what is more, it was point out that the PIT Act does not define the concept of practicing sports. The director of KIS considers any income receiv by players.
Connection with the practic sports
Discipline as income from practicing sport, while pointing out that the qualification of a given source of income is determin by the content of a given contract, not the form of the legal relationship.Therefore, since the subject of the contracts is diligent BTC Database EU operation under certain conditions, in the opinion of the authority, the revenues obtain by the players should be includ in the revenues from activities perform personally from contracts of mate, the salaries paid constitute remuneration for practicing sports professionally. Such classification of revenues from activities perform personally in respect of practicing sports results in the lack of tax exemption, so the club as a remitter is oblig to pay income tax advances.