Právní, účetní a daňové aspekty společenství vlastníků jednotek

Abstract

The topic of the thesis is the issue of units owners associations. The work is divided into two parts, theoretical and practical. The goal of this work is to theoretically define the legal, accouting and tax aspects and their impact on the association, the description of the selected units owners associations including analysis of cost and revenues of associations and its accounting, the look at the tax burden of association in the factual context of remuneration of the statutory authority and the payment of the employment agreement and other related issues.