Daňové aspekty společenství vlastníků jednotek
| Title in English | Tax aspects of owners |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Article in Proceedings |
| Conference | Daně - teorie a praxe 2011 |
| MU Faculty or unit | |
| Citation | |
| 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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