The Tax Aspects of Intellectual Property Law

In this contribution, the author focused on the area of tax law in intellectual property law. In the first part, the author dealt with incoem taxation of artists and especially with the possibilities of tax deduction where author came to a conclusion that by using these legal instruments artists can reduce their tax duty to minimum. Second part was dedicated to special regulation of value added tax when selling works of art, which is important for different assessment of tax base. Third part dealt with tax execution and its special regulation when selling important works of art, whose goal is to secure protection for these items.