Pojištění zaměstnavatele za škodu při pracovním úrazu nebo nemoci z povolání z pohledu finančněprávní teorie
| Autor: | Roman Vybíral |
|---|---|
| Jazyk: | Czech<br />English<br />Slovak |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Acta Universitatis Carolinae. Iuridica, Vol 68, Iss 4, Pp 117-125 (2022) |
| Druh dokumentu: | article |
| ISSN: | 2336-6478 0323-0619 23366478 |
| DOI: | 10.14712/23366478.2022.50 |
| Popis: | The paper deals with the system of employer’s insurance for damages in the event of a work accident or occupational disease from the perspective of financial law (especially tax law). First of all, the author discusses the theoretical nature of this insurance and its establishment in the Czech legal system. In the following parts of the paper, the author deals with further legal implications of the results of his findings, namely whether the paid insurance premium has the character of a tax or an insurance premium from a theoretical point of view. He then places these results in the context of the assessment of constitutionality within the meaning of Article 11(5) and Article 4(1) of the Charter of Fundamental Rights and Freedoms. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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