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The Influence of Changes in the Civil Code and Tax Impact on Non-profit Organizations

By Veronika Librová

Abstract

This master thesis concerns a transformation of the civil association into one of the legal forms, which were created along with the new civil code. A various analysis of transformation criteria have to be done, in order to decide which legal form is suitable. The tax impacts are one of the major criteria and therefore they are analysed separately. A recommendation of specific legal form and identification of regarding tax impacts are the main goals of this thesis

Topics: road tax; tax optimization; 30% reduction.; New Civil Code; transformace; daňová optimalizace; 30% odpočet.; institute; daň z příjmu právnických osob; ústav; Civil associations; silniční daň; spolek; Občanské sdružení; society; corporate income tax; transformation; nový občanský zákoník
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
OAI identifier: oai:invenio.nusl.cz:224805
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