Abeceda DPH 2024 – Kuneš Zdeněk (2024)

The publication that can be used as a guide for novice entrepreneurs or entrepreneurs who have not yet been required to register for value-added tax follows the individual steps of an entrepreneur when starting their business activities and the procedure in case the conditions under the VAT Act for the obligation to register for tax are met. ***** A comprehensive interpretation of VAT issues from A to Z * The book is designed as an explanation of individual situations in the business life of a taxpayer, with references to the provisions of the VAT Act, the Tax Code, or the Civil Code in each chapter. Practical examples are provided for the individual areas addressed, and if necessary, graphical representations of the discussed issues are included. ***** The interpretation is based on the legislative state for the year 2024 * The book is updated with all changes made to the VAT Act since the beginning of 2024 – implemented by the Building Act, the Social Services Act, the Energy Act, the Insolvency Act, and the consolidation package – as well as changes made by information issued by the General Financial Directorate and the Coordination Committee of the Chamber of Tax Advisors during 2023 and at the beginning of 2024 – the rental of burial sites, waste sorting for...