Daně z příjmů s komentářem 2024 – Pelc Vladimír (2024)

This popular scientific practical publication on income tax has been released in 18 editions since 2000. The current nineteenth edition contains the text of the income tax law effective for the year 2024. The processing and concept of the publication The book has been developed as a methodological aid – a concise yet systematic explanation helps the reader navigate the individual provisions of the tax law. The authors' succinct comments are supplemented by a well-prepared overview of directly related case law with precedential weight and a description of the factual tax-legal situation and its resolution, as well as more general theoretical conclusions. Each provision includes key terms, which are explicitly located in the index (or subject index) at the end of the book according to their occurrence in the text of the law, both in terms of their content; the index also includes references to related regulations. Who is the publication intended for? This publication will be appreciated and utilized primarily by accountants, tax specialists, lawyers, and entrepreneurs who deal with income taxes in their professional activities, as well as students of law and economics faculties at universities. It allows for a comprehensive orientation in the relevant laws and serves as a foundation for mastering the issues...