Vývoj daňových odpisů fotovoltaiky a dopady judikatury

This bachelor’s thesis examines the issue of tax depreciation of photovoltaic power stations in the Czech Republic. The aim of the thesis is to analyse the development of the legal framework governing the tax depreciation of photovoltaic power stations, to evaluate the significance of relevant case law, and to assess the impact of legislative changes as of 1 August 2025 using a model example. The thesis first presents the historical development of support for renewable energy sources and the establishment of a specific tax depreciation regime under Section 30b of the Income Tax Act. It then outlines the accounting and tax aspects of the depreciation of tangible assets, with a focus on photovoltaic power stations. Particular attention is paid to the case law of the Supreme Administrative Court and the associated tax implications. The practical section analyses the implications of the repeal of Section 30b of the Income Tax Act and compares the various options for the tax depreciation of a photovoltaic power station using a model example. The results show that the method of classifying the individual components of a photovoltaic power stations has a significant impact on the timing of tax depreciation. At the same time, they confirm that, following the abolition of the special regime under Section 30b of the Income Tax Act, the correct distinction between the construction and technological components of a photovoltaic power stations becomes of fundamental importance for determining the tax regime applicable to the investment.