Changes in legal definitions that could reflect a person’s taxation.“Liquidation share” means the distribution of a share of the property by one person upon termination of the latter for the benefit of another person or upon termination of the membership of that other person.”
Legal relations with the trainees who receive remuneration under a training contract for the acquisition of a specialty from the nomenclature of the specialties determined in accordance with the procedure of Art. 181, para. 1 of the Health Act drop out from “Employment” definition.
The legal connection between a sports club and professional athletes under Art. 77, para. 1 of the Law on Physical Education and Sport and the legal relations between a sports club and coaches under Art. 78, para. 1 of the same law shall be considered “Employment”.
“Tax credit” is changed and shall mean the right, under the conditions laid down in this Act, to deduct a tax already paid on profits or income abroad. “