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Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.

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