Tax Laws 2025
The best-selling tax publication in the Czech Republic
The publication contains the full texts of all tax laws effective as of January 1, 2025, including all numbers of amendments published in the Collection of Laws.
Different fonts distinguish between changes effective as of January 1, 2025 and changes that will only come into effect during the year. For the sake of clarity, amendments to laws with effect in later years are listed only in the summary of amendments, with their effective date.
The file contains the Income Tax Act, the law on equalization taxes, Act on reserves for determining the income tax base, Real Estate Tax Act, Road Tax Act, VAT Act, Excise Duty Act, selected provisions of the Public Budget Stabilisation Act, regulating three energy taxes, and the Gambling Tax Act. The procedural provisions of the tax laws are contained in the classified tax code.
A briefly commented overview of the amendments that were adopted during 2024 and are effective from the beginning of 2025 is concentrated in the introduction to the publication. It is an important tool for the reader to keep track of the changes taking place in the tax area. The advantages of the file include not only the marking of the amended text in a different font, but also the fact that before the text of the law - in the case of significant amendments to laws - expert comments from workers who participate to varying degrees in the preparation and application of the included laws and their amendments are included.
Thus, the issuance of a set of tax laws always responds to the adoption of significant changes to laws that affect a large number of persons.
Hana Marková
He has been working at the Faculty of Law of Charles University since 1973. He currently works at the Department of Financial Law and Financial Science. In 2012, she was appointed professor of financial law and financial science. In his scientific work, he mainly deals with issues of budgetary and tax law. She is also a member of the scientific council of the Faculty of Law of the West Bohemian University in Pilsen and a member of the subject council of the Public Law Studies program at the Faculty of Law of Masaryk University in Brno.
Since 2008, she has been a member of the Legislative Council of the Government of the Czech Republic and in 2020 she was appointed a member of the Council of the National Accreditation Office. She is also a member of the review committees at the Ministry of Finance of the Czech Republic and the Ministry of Industry and Trade of the Czech Republic.
Since 2003, she has been a member of the Information and Research Center of The Public Finance and Tax Law of Central and Eastern European Countries in Bialystok, where she focuses on the issue of revenues of individual articles of the budget system. She is the author or co-author of more than 200 monographs and articles published in the Czech Republic and abroad.
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| Code: | EK55875 |
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