Publication details

Reklama v daňových souvislostech

Title in English Advertising in tax context


Year of publication 2021
Type Article in Proceedings
Conference Cofola 2021 Sborník příspěvků mladých právníků, doktorandů a právních vědců část 3
MU Faculty or unit

Faculty of Law

Web Open access sborníku
Keywords Income Tax; VAT; Advertising; VAT Fraud; Tax Control.
Attached files
Description The paper deals with the tax context of advertising, especially potential risk areas that may occur in practice and which may have a major impact on tax entities and their tax obligations. The paper points out the evidentiary difficulties that may arise in the case of realized advertisements, both in relation to income tax and value added tax. At the end of the paper, there are possibilities how to prevent defined and in practice occurring problems.

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

More info