Publication details

Důkazní břemeno, daňově účinný výdaj a deklarovaný dodavatel

Title in English The burden of proof, tax-efficient expenditure and the declared supplier

LIŠKA Michal

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

Faculty of Law

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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