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Publication details
Daňové aspekty společenství vlastníků jednotek
Title in English | Tax aspects of owners |
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Authors | |
Year of publication | 2011 |
Type | Article in Proceedings |
Conference | Daně - teorie a praxe 2011 |
MU Faculty or unit | |
Citation | |
Field | Economy |
Keywords | Nonprofit organizations; owners; income tax; value added tax |
Description | This paper focuses on the specific position of Unit Owners Association in the taxation of non-profit organizations. It gives an overview of the registration and tax obligations to the community and the practical application evaluates the impact legislation. |
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