Chapter 7: Czech Republic (Taxation of Companies in Economic
and Financial Distress)

C 2023

Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)

BOHÁČ, Radim, Michal RADVAN and Karel BRYCHTA

Basic information

Original name

Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)

Name in Czech

Kapitola 7: Česká republika

Authors

BOHÁČ, Radim (203 Czech Republic), Michal RADVAN (203 Czech Republic, guarantor, belonging to the institution) and Karel BRYCHTA (203 Czech Republic)

Edition

1. vyd. Amsterdam, Taxation of Companies in Economic and Financial Distress, p. 163-179, 17 pp. EATLP International Tax Series, vol. 21, 2023

Publisher

IBFD

Other information

Language

English

Type of outcome

Kapitola resp. kapitoly v odborné knize

Field of Study

50501 Law

Country of publisher

Netherlands

Confidentiality degree

není předmětem státního či obchodního tajemství

Publication form

printed version "print"

References:

Web nakladatele

RIV identification code

RIV/00216224:14220/23:00131114

Organization unit

Faculty of Law

ISBN

978-90-8722-845-3

Keywords (in Czech)

daň; daňové právo; daň z příjmů právnických osob; hospodářské potíže; finanční potíže

Keywords in English

tax; tax law; corporate income tax; economic distressa; financial distress

Abstract

ORIG CZ

V originále

The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what normally applies in the tax system to support companies in distress must be justified with good reasons in order to be legitimate. An example is the ability-to-pay principle. However, the ability-to-pay principle must be balanced with the goal of an efficient and fair tax system.

In Czech

Kapitola knihy zaměřená na Českou republiku se zabývá znehodnocením úvěrů a jiných obchodních pohledávek, daňovým režimem ztrát právnických osob, kapitálovými vstupy, odkladem placení daní a povinností platit daně. Analýza vychází z předpokladu, že změny toho, co běžně platí v daňovém systému na podporu podniků v potížích, musí být odůvodněné, aby byly legitimní. Příkladem je zásada platební schopnosti. Zásada schopnosti platit však musí být v rovnováze s cílem účinného a spravedlivého daňového systému.

Links

MUNI/A/1387/2021, interní kód MU

Name: Daňové právo v postpandemické době (Acronym: Daňové právo v postpandemické době)

Investor: Masaryk University

Citovat

BOHÁČ, Radim, Michal RADVAN and Karel BRYCHTA. Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress). In Kristofferson, E. (ed.). Taxation of Companies in Economic and Financial Distress. 1st ed. Amsterdam: IBFD, 2023, p. 163-179. EATLP International Tax Series, vol. 21. ISBN 978-90-8722-845-3.

@inbook{2294638,
   author = {Boháč, Radim and Radvan, Michal and Brychta, Karel},
   address = {Amsterdam},
   booktitle = {Taxation of Companies in Economic and Financial Distress},
   edition = {1},
   editor = {Kristofferson, E. (ed.)},
   keywords = {tax; tax law; corporate income tax; economic distressa; financial distress},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Amsterdam},
   isbn = {978-90-8722-845-3},
   pages = {163-179},
   publisher = {IBFD},
   title = {Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)},
   url = {https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress},
   year = {2023}
}

TY  - CHAP
ID  - 2294638
AU  - Boháč, Radim - Radvan, Michal - Brychta, Karel
PY  - 2023
TI  - Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress)
VL  - EATLP International Tax Series, vol. 21
PB  - IBFD
CY  - Amsterdam
SN  - 9789087228453
KW  - tax
KW  - tax law
KW  - corporate income tax
KW  - economic distressa
KW  - financial distress
UR  - https://www.ibfd.org/shop/book/taxation-companies-economic-and-financial-distress
N2  - The chapter of the book focused on the Czech Republic deals with the impairment of loans and other commercial receivables, the corporate tax treatment of losses, capital injections, tax deferrals, and the liability to pay taxes. The analysis is based on the assumption that changes to what normally applies in the tax system to support companies in distress must be justified with good reasons in order to be legitimate. An example is the ability-to-pay principle. However, the ability-to-pay principle must be balanced with the goal of an efficient and fair tax system.
ER  -

BOHÁČ, Radim, Michal RADVAN and Karel BRYCHTA. Chapter 7: Czech Republic (Taxation of Companies in Economic and Financial Distress). In Kristofferson, E. (ed.). \textit{Taxation of Companies in Economic and Financial Distress}. 1st ed. Amsterdam: IBFD, 2023, p.~163-179. EATLP International Tax Series, vol. 21. ISBN~978-90-8722-845-3.

Detailed Information on Publication Record