INPROFORUM 2009

Tax implications of financial leasing
Milena Otavová

Language: cs
Last modified: 2013-09-30

Abstract


Financial leasing is the most favourite form of leasing relation. However a lot of changes have set in this area in 2008, which remit its tax advantage. This tax advantage was returned temporarily during this year (2009) through sweeping reforms in the tax area, such as Income tax act no. 586/1992 and VAT no. 235/2004. The aim of this article is determination all changes in tax legislation to be related to financial leasing during three last years. And of course outline effect of these changes on the leasing market.


Keywords


Leasing, financial leasing, taxes, income tax, value added tax

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