Publication details
Návrh zákona na uznání vína jako propagačního daru u daně z příjmů
| Title in English | Bill to recognise wine as a promotional gift for income tax purposes |
|---|---|
| Authors | |
| Year of publication | 2025 |
| Type | Peer-reviewed scientific article |
| Magazine / Source | Vinařský obzor |
| Citation | |
| web | Plný text časopisu. |
| Keywords | Wine; income tax. |
| Attached files | |
| Description | The article deals with the proposal of the South Moravian Regional Council to adopt an amendment to the Income Tax Act. The content of the amendment is to allow wine to be recognized again as a tax-deductible advertising and promotional gift. This means restoring the status quo that was in effect until 2023. |