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Důkazní břemeno, daňově účinný výdaj a deklarovaný dodavatel
Title in English | The burden of proof, tax-efficient expenditure and the declared supplier |
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Authors | |
Year of publication | 2018 |
Type | Chapter of a book |
MU Faculty or unit | |
Citation | |
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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