Daňové zákony v úplném znění k 1.1.2024 s přehledy a komentáři změn včetně konsolidačního balíčku k 1.1.2024 – Běhounek Pavel (2024)

The publication presents the current wording of all important tax laws, highlighting legislative changes that are newly applicable for the year 2024, or that will apply retroactively for the year 2023. It is therefore intended not only for the application of individual tax regulations from the beginning of 2024 but also for the preparation of income tax returns for the year 2023. ***** Stay informed about the current wording of tax laws * Significant updates, particularly regarding income tax, value-added tax, and property tax, were primarily brought about by the so-called consolidation package. Other important changes were adopted in connection with the new regulation of so-called tax-supported retirement products (such as contributions to pension savings or premiums for capital life insurance), which are of course reflected in the text of the income tax law and are also explained in the commentary on the changes to the income tax law. Individual tax laws clearly outline the changes that have occurred since January 1, 2023. The tables for each law detail the changes to specific provisions of the tax laws, which is exceptionally important for the year 2024, for example, in the case of the property tax law, which was fundamentally revised as of January 1, 2024 by the so-called consolidation...