Abstract

Based on the act of 26.07.1991 on personal income tax there are legal doubts regarding tax effects connected with acquiring income on the score of activity of a sports referee. There are many compelling arguments so that revenue from referee’s activity could be recognized as revenue from an economic activity, and from contractual employment. However, article 5a (6) of the act on personal income tax is a clause which settles a conflict of a qualification in favor of a contractual employment, which prevents qualifying revenue from refereeing sports competitions as revenue from an economic activity.