DPH 2026 – vklad s pklady Kune Zdenk, Polansk Pavla (2026)

The twenty-second edition explains all provisions of the Czech VAT Act, including commentary on provisions amended during 2025 and as of 1 January 2026. Major changes concern the application of tax to the supply of immovable property, the definition of residential and social housing buildings, the calculation of the floor area of buildings and residential spaces for VAT purposes, tax-exempt financial activities without entitlement to a deduction, and tax refunds. The explanation of every provision is supplemented with numerous practical examples that clarify the subject. This Czech-language publication is intended for anyone who deals with VAT in their work and needs to understand the subject.