Daňové zákony v úplném znění k 1.1.2018 s přehledy a komentáři změn – Běhounek Pavel (2018)

The book presents the current wording of all important tax laws, highlighting legislative changes that are newly applicable for the year 2018, such as the new amount of tax relief for the first child. Legislative changes for the year 2018 are included in the book's interpretation, along with parametric changes for 2018 derived from the average wage, travel allowances, etc. The current wording of the legislation takes into account all changes in the relevant regulations. Compared to the last edition of the tax regulations effective from July 1, 2017, the book captures and comments on all other legislative changes that occurred during the second half of 2017. Since some changes in the income tax law will apply already for the year 2017, not only the changes effective from January 1, 2018, are commented on, but also the changes for the preparation of the tax return for the year 2017. Conversely, most changes in the income tax law effective from July 1, 2017, will apply only for the year 2018 – therefore, these changes for the year 2018 are also commented on. Other included regulations: The book contains not only tax laws but also, for example, the implementing regulation of the government No. 361/2014 Coll. in its current wording, based on which the VAT reverse charge mechanism is applied. Last but not least, the publication...