Publication details
Prokazování deklarovaných plnění v rámci daní z příjmů
| Title in English | Proving of declared performance in the framework of income taxes |
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| Authors | |
| Year of publication | 2017 |
| Type | Appeared in Conference without Proceedings |
| Citation | |
| Description | In the tax procedure is crucial not only the question of the substantive legal basis for establishing the correct tax amount, but also transferring of the burden of proof in the process of application of the substantive provisions. In this article, the author tries to explain the decision-making process within proving of performances from so-called declared suppliers. The author is going to focus on differences in the process of determination of tax deductibility of expenses and excessive deductions of VAT. |
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