Publication details
Víno jako propagační dar a daně
| Title in English | Wine as a promotional gift and texes |
|---|---|
| Authors | |
| Year of publication | 2023 |
| Type | Article in Periodical |
| Magazine / Source | Právo a bezpečnost |
| Citation | |
| Web | Plný text časopisu. |
| Keywords | Wine; income tax; value-added tax. |
| Attached files | |
| Description | The text deals with the status of wine as a tax-deductible gift from 2024. At the same time, it points to the fact that there is a different assessment from the point of view of the Income Tax Act, where wine cannot be a tax-deductible gift, and from the point of view of the Value-Added Tax Act, where wine remains a tax-deductible gift. He considers the change enforced by the government to be unreasonable, as it harms Moravian winemakers and does not help the state budget. It proposes the possibility of correction by an amendment to the Income Tax Act initiated by the South Moravian Region. |