Církevní právnické osoby
| Title in English | Church legal entities |
|---|---|
| Authors | |
| Year of publication | 2014 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Description | In this chapter it comes to the issue of deductibility of contributions as a cost item as defined by § 24 paragraph. 2 point. d) Act No. 586/1992 Coll. the Income Tax Act. It is not the subject of this treatise generally define what is and what is not deductable, but concrete examining the eligibility of costs within the internal hierarchy of religious legal entities and the impact of such an internal arrangement on "external" tax duties. |
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