Daňové zákony 2025 - Úplná znění k 1. 1. 2025 – Marková Hana (2025)

The best-selling tax publication in the Czech Republic! The publication contains the complete texts of all tax laws effective as of January 1, 2025, including all amendment numbers published in the Collection of Laws. Changes effective as of January 1, 2025, and changes that will come into effect during that year are distinguished by different types of font. Changes to laws effective in later years are only included in the overview of amendments for better clarity of the text, along with their effective dates. The collection includes the Income Tax Act, the Act on Equalization Taxes, the Act on Reserves for Determining the Income Tax Base, the Property Tax Act, the Road Tax Act, the VAT Act, the Excise Tax Act, selected provisions of the Act on Stabilization of Public Budgets regulating three energy taxes, and the Gambling Tax Act. The procedural provisions of tax laws are included in the accompanying Tax Code. A briefly commented overview of amendments adopted during 2024 and effective from the beginning of 2025 is concentrated in the introduction of the publication. It serves as a significant aid for readers to track changes occurring in the tax area. Among the strengths of the collection is not only the indication of the amended text by a different type of font,…