DVaP 7-8/2026 Vsledek hospodaen podnikatelskch subjekt, Automobil v dalch, cestovn nhrady, Novela ZDP, vybran ustanoven (2026)

This professional publication in Czech examines how business entities determine their financial result through the income statement, focusing on the relationship between individual expense and revenue items, the overall result and the balance sheet. It also discusses automobiles as an integral, though often inconvenient and necessary, part of everyday life, including related travel reimbursements. The commentary on selected provisions of the Czech Income Tax Act reflects the latest amendment effective when the text was prepared, Act No. 360/2025 Coll., as well as current instructions and positions published by the General Financial Directorate on the Czech Financial Administration website.