Da li godišnji porez na dohodak građana, koji se utvrđuje stranom fizičkom licu – profesionalnom sportisti za dohodak ostvaren na teritoriji Republike Srbije, predstavlja ličnu poresku obavezu tog lica, ili ugovorna odredba kojom je između sportskog kluba i igrača predviđeno da je naknada ugovorena kao bruto iznos i/ili da klub plaća poreze i doprinose vezane za isplatu naknade može uticati na to da obveznik godišnjeg poreza na dohodak građana bude sportski klub?

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