Profesionální sportovci v kolektivních sportech
Professional Athletes in Team Sports

Summary/Abstract: This article deals with recent Czech court decisions which have classified two hockey and football player as entrepreneurs. Although both judgments were issued by the Supreme Administrative Court for tax law purposes there is obvious narrow connection to the definition of dependent work and to the scope of protection granted by labour law. Authors do not share court´s pragmatic approach. The currently valid Czech definition of dependent work creates the base for the application of two tests aiming at detecting dependent work the superiority test and the integration (organizational) test. Both tests identify professional (elite) hockey and football athletes/players as employee. The main argument is composed of their club´s legal superiority. The club is entitled to, as a superior person, to organize his/her athletes work and to assign binding work tasks. In contrast to other dependent relationships, the club may not only assign work tasks, but in addition may also define binding instructions or binding guidelines. The club has the right to continuously control the fulfillment of these tasks and the compliance with his/her guidelines. On the basis of his decision, he may one-sidedĺy (but in a binding manner) order another athlete to fulfill these tasks.

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