Důkazní břemeno, daňově účinný výdaj a deklarovaný dodavatel
| Title in English | The burden of proof, tax-efficient expenditure and the declared supplier |
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| Authors | |
| Year of publication | 2018 |
| Type | Chapter of a book |
| MU Faculty or unit | |
| Citation | |
| Attached files | |
| Description | The chapter provides the answer to the question whether the expenditure required under § 24 of the Income Tax Act and the proof of specific supplier is a prerequisite for the recognition of the effectiveness (tax deductibility). This is one of the most recent issues of current tax law. |
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