Jan Hájek

Tax Aspects of Leasing

Jurisprudence 8/2013 Section: Articles Page: 9-16

Keywords: taxes, leasing, leas, restrictions, value-added-tax

Abstract: The article discusses the constraints that are contained in tax provisions in connection with the conclusion, fulfillment and termination of the lease or rental contracts. Discussed, in particular, are the impacts of the various provisions of the income tax and value added tax. Other taxes, usually negligible by its ammount, such as road tax or property tax, are not neglected as well. The author discusses a question, wether the restrictions imposed by these laws are reasonable and not contradict the logic of the substantive tax law.