Automobil v podnikání - účetní a daňové aspekty

The thesis describes the acquisition and disposal of vehicle in business. Focuses at the legislative framework for these operations, and mentions existing resources before and after changes in 1st Jan 2014. Widest part covers the accounting and tax implications of such operations. The thesis describes the difference between the accounting and tax view at the depreciation of the vehicle. There are mentioned possibilities and accounting procedures for the acquisition, leasing and disposal of a vehicle. In particular, the purchase of vehicle with cash, under operating and finance leases, with loan, by exchange, as a gift, by heritage, by contribution of entrepreneurs to the company, by borrowing, by using private vehicles employees and entrepreneurs. Thesis focuses also on loss of the vehicle by its sale, the early termination of the lease, donation, destruction or theft.