Abstract
This article focuses on a new legal institute of family enterprise, one from many institutes enacted by the new Civil Code which is the extensive recodification of Czech civil law. Provisions regulating the family enterprise constitute the legal claim for the family enterprise profit sharing according to the work, which was done for the enterprise, for family members participating in the running family enterprise.
This institute has to be reflected in the area of tax law. The reflection ran through the senatorial statute of the Senate of the Czech Republic Parliament in the art. 12 of the Income Taxes Act.
The main aim of the rule of tax law is to prescribe how revenue and expense shares from family enterprise shall be allocated. This revenue and expense shares can be divided in the same proportion without further or in the different proportion but the taxpayers have to prove the amount of divided expenses in this case.
This regulation is viable just in the case when the linear tax rate is maintained. If the progressive tax rate is enacted, the legislator shall appropriately respond by the revision of the art. 12 Income Taxes Act.
When we compare the Czech legal regulation of the family enterprise taxation with the Italian one, the tradition of the family enterprise in the Italian legal order is evident. In conclusion authors express theirs opinion that we can expect the definition of the relation between family members participating on the family enterprise by the Czech Supreme administrative Court.