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The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic. (original abstract)
Twórcy
autor
- Brno University of Technology, Czech Republic
Bibliografia
- Act No. 235/2004 (Value added tax law). Act No. 563/1991 (Accounting directives law). Act No. 586/1992 (Income tax act).
- Act No. 588/1992 (Value added tax law valid until 30th April 2004).
- Brychta I. (2010), Dan z prijmu 2010, [in:] Dergel M. (ed.), Dan z prijmu 2010, Woters Kluwer CR, Praha.
- CLFA (2011), Zprava o stavu a vyvoji nebankovntho leasingoveho, uveroveho a faktoringoveho trhu v CR, http://www.clfa.cz/index.php?textID=64 (14 February 2011).
- CLFA (2006), Statistiky CLFA (2000-2006), http://www.clfa.cz/index.php?textID=66 (14th February 2011).
- Finance.cz (2009), Leasing podle noveho zakona o DPH, http://www.fman cni-noviny.cz/os-finance/leasing/zpravy/leasing-podle-noveho-zakona-o-dph/356 72 (2 March 2011).
- Hovorka J. (2010), Je leasing mrtvy?, http://www.mesec.cz/clanky/je-leasing-mrtvy/ (7 February 2011).
- Jaros T. (2010), Dan z prijmu pravnickych osob v ucetnictvi 2009/2010 prakticky pruvodce, GRADA Publishing, Praha.
- Leaseurope (2010), Leasing Fact & Figurek 2009, http://www.leaseurope.org/index.php?page=key-facts-figures (5 March 2011) .
- Leaseurope (2010), Leaseurope Statistics, http://www.leaseurope.org/index.php?page=stats-surveys (5th March 2011).
- Measure No. 281/89 759/2001, laying down the procedures and chart of accounts for the entrepreneurs.
- Pevny T. (2002), Leasing nebo uver?, http://www.mesec.cz/clanky/leasing-nebo-uver/ (7th February 2011).
- Public notice No. 500/2002, which shall be made to certain provisions of Act No. 563/1191 (Accounting directives law).
- SGEF.cz. (2008), Hlavni zmeny zakona o DPH s ücinnosti od 1.1.2009 a jejich vliv na financni leasing, http://www.sgef.cz/web/sgef/sgef-web2_cz_cz.nsf/Inhalt/ zmeny_DPH
Typ dokumentu
Bibliografia
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