Judikatura Nejvyššího správního soudu v oblasti daně z příjmů fyzických osob

This diploma thesis deals with the case law of the Supreme Administrative Court of the Czech Republic as far as personal income tax is concerned. Tax legal disputes over the Income Tax Act interpretation are primarily being decided according to the revenue authority rules. Providing that a taxpayer uses their right to a lawsuit, the tax legal dispute becomes an administrative justice matter and it is very frequently up to the Supreme Administrative Court to decide. As the first chapter of this thesis states, numerous disputes over interpretation may be avoided by respecting the case law that shows certain binding force features even in the Czech continental system of law. The very core of this thesis is represented by the systematical analysis carried out in order to indentify problematical areas of personal income taxation and subsequently propose a legislative solution to eliminate vagueness of the particular provisions of the Personal Income Tax Act.