The best-selling tax publication in the Czech Republic!
The publication contains the full text of all tax laws effective as of 1 January 2023, including all amendment numbers published in the Collection of Laws.
Changes effective from 1 January 2023 and changes that will come into effect during the year are distinguished by a different font. For better clarity, changes to laws effective in later years are only listed in the overview of amendments, along with their effective date.
This collection includes the Income Tax Act, the Act on Provisions for Determining the Income Tax Base, the Real Estate Tax Act, the Road Tax Act, the VAT Act, the Excise Duty Act, selected provisions of the Act on the Stabilisation of Public Budgets regulating the three energy taxes, and the Gambling Tax Act. The procedural provisions of the tax laws are contained in the included Tax Code.
A briefly commented overview of the amendments that were adopted during 2022 and are effective from the beginning of 2023 is concentrated in the introduction of the publication. It is an important tool for readers to track changes in the tax field. The advantages of this collection include not only the marking of the amended text in a different font but also the inclusion of expert commentaries – for significant amendments to the laws – before the text of the law itself. These commentaries are provided by professionals who are involved to varying degrees in the preparation and application of the included laws and their amendments.
The publication of this collection of tax laws always responds to significant changes in legislation that affect a large number of people.
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