Daňové aspekty společenství vlastníků jednotek

Title in English Tax aspects of owners


Year of publication 2011
Type Article in Proceedings
Conference Daně - teorie a praxe 2011
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords Nonprofit organizations; owners; income tax; value added tax
Description This paper focuses on the specific position of Unit Owners Association in the taxation of non-profit organizations. It gives an overview of the registration and tax obligations to the community and the practical application evaluates the impact legislation.
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