Daňové zákony 2026 - Úplná znění k 1. 1. 2026 – Marková Hana (2026)

This best-selling tax publication in the Czech Republic contains the full texts of all tax laws effective on 1 January 2026, including the numbers of all amendments published in the Collection of Laws. Different typefaces distinguish changes effective from 1 January 2026 from those that come into force during the year. Changes taking effect in later years appear only in the overview of amendments, together with their effective dates, for greater clarity. The collection includes the Income Tax Act, the Top-up Taxes Act, the Act on Reserves for Determining the Income Tax Base, the Real Estate Tax Act, the Road Tax Act, the Value Added Tax Act, the Excise Duties Act, selected provisions of the Act on the Stabilisation of Public Budgets concerning three energy taxes, and the Gambling Tax Act. The procedural provisions of the tax laws are included in the Tax Code. An introductory section provides a brief commentary on amendments adopted during 2025 and effective from the beginning of 2026, helping readers follow changes in the tax field. The collection also highlights amended passages in a different typeface and, before the text of major amended laws, includes expert commentary by professionals involved to varying degrees in preparing and applying the relevant laws and their amendments. The contents are in Czech.