Výdaje vynaložené na dosažení, zajištění a udržení zdanitelných příjmů

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Title in English the expenditure incurred relating to production, maintenance or securing of income
Authors

NEVEČEŘALOVÁ Nikol

Year of publication 2018
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Attached files
Description This chapter aims to clarify diferences between eligible and ineligible expenditures. This distinction is necessary because the tax deductible expenses can reduce the tax base and the resulting tax liability is optimalise downwards.
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