Církevní právnické osoby

Warning

This publication doesn't include Faculty of Arts. It includes Faculty of Law. Official publication website can be found on muni.cz.
Title in English Church legal entities
Authors

JANOVEC Michal

Year of publication 2014
Type Chapter of a book
MU Faculty or unit

Faculty of Law

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.
Related projects:

You are running an old browser version. We recommend updating your browser to its latest version.