Daně v neziskové organizaci

Abstract

The thesis deals with the issue of taxes in the non-profit organization, specifically in the civic association. In the theoretical part defines the terms related to tax issues. The work analyzes the changes that occurred with the validity of the new Civil Code, relating to civil associations. In the practical part, the tax laws are applied to specific non-profit organization. In this work are determined individual species of taxes with which civic association can meet and procedur for the preparation of tax returns. The thesis analyzes the changes that have occurred in taxes in effect the new tax provisions.