Zdanění společenství vlastníků bytových jednotek

Abstract

The object of the bachelor thesis „Taxation of the Flat Owners Associations“ is to identify problematic provisions based on the analysis of actual legal regulations and rules that govern activity, management of flat owners associations and their tax regime. The first chapter is devoted to the characteristics of the flat owners associations. It is focused mainly on the legislation, commencement, the disappearance, the authorities, statutes, activities, rights and obligations of associations. The second chapter is focused on tax issues of flat owners associations. In the practical part is analysis of tax regime of concretecase of flat owners associations.