Zákony I A/2024 Daňové zákony

The draft law amending certain laws in connection with the consolidation of public budgets (the so-called consolidation package or also the so-called recovery package) is one of the key outputs of the agreement of the governing coalition parties, which was finally presented to the public on May 11, 2023. It constitutes the most significant part of the measures aimed at reducing the structural deficit of the state budget and consolidating public finances, focusing on those topics that require legislative solutions in the form of law changes and which are not addressed within separate projects. However, the justification of the material also includes a brief discussion of changes that are addressed separately from a legislative perspective, as well as changes that do not require legislative solutions and can therefore be implemented through executive tools. ***** The quantitatively largest part of the changes in the area of personal income tax concerns the limitation or abolition of tax exemptions. The goal here is not only to achieve a fiscal effect but primarily to simplify and rectify the existing state. In general, so-called tax exemptions do not always have to be merely a non-systemic exception reflecting the increased interest of the legislator in a certain segment or area in an effort to support it in this way (and thereby establish...