Vybrané problémy zdanění pasivních příjmů z dluhopisů

The text deals with certain problems of taxation in the Czech Republic of passive income from bonds, namely government bonds and Eurobonds. It follows in brief the historical development of taxation by income taxes of interest yields from bonds over the last 30 years, i.e., from the inception of the...

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Bibliographic Details
Main Author: Petr Kotáb
Format: Article
Language:ces
Published: Karolinum Press 2022-12-01
Series:Acta Universitatis Carolinae. Iuridica
Online Access:http://www.karolinum.cz/doi/10.14712/23366478.2022.46