Příjem z dohody o narovnání
| Title in English | Income from the settlement agreement |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | This chapter deals with the legal aspects of the taxation of income from capital property in relation to private acts of subjects of the tax process, specifically in relation to the settlement agreement. It is therefore particularly to evaluate whether and how much are legal acts amending or replacing the original rights and obligations of taxpayers in relation to taxable income in accordance with Act No. 586/1992 Coll. the Income Tax Act, as amended , and in particular in relation to its § 8 governing investment income. This issue is elected among other reasons, it is interesting to examine in more detail the relationship of autonomy of the will, the parties' intention legal acts in their implementation and factual grounds, or the origin of any practice. |
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