Osobní automobil ve vybrané obchodní společnosti z účetního a daňového hlediska

Abstract

This bachelor thesis focuses on the options to purchase a passenger car for business. The new vehicle is purchased using own funds, a bank loan, financial or operational leasing. There is also mention of purchasing an electric car with the aid of a grant. The pros and cons of these methods are also outlined and supported by an example of billing. This is followed by an explanation of the costs associated with the use of a passenger car for business. Such costs include road tax, fuel write offs and costs. There is also mention of the charging of electric cars in the Czech Republic and Europe. Then all the obtained findings are applied to a chosen business company which has purchased a new electric car.