Daňové zvýhodnění při střídavé péči o dítě
Tax Benefits for Alternating Custody
Author(s): Pavlína VondráčkováSubject(s): Law, Constitution, Jurisprudence
Published by: Univerzita Karlova v Praze, Nakladatelství Karolinum
Keywords: alternating custody; exclusive custody; joint custody; tax benefit; single-household arrangement; tax administrator; court decision
Summary/Abstract: The paper discusses the issue of alternating custody under Czech law both from the point of view of civil law and especially from the point of view of tax law. The author focuses especially on the gaps in law pertaining to the tax benefits available to parents having alternating custody of their children and presents some recommendations de lege ferenda. The article also focuses on the issue of single-household custody and the resulting private law and tax law consequences.
Journal: Acta Universitatis Carolinae Iuridica
- Issue Year: 68/2022
- Issue No: 4
- Page Range: 127-141
- Page Count: 15
- Language: Czech
