Vliv judikatury a závěrů Koordinačního výboru GFŘ na účetnictví a základ daně z příjmů v České republice

The Thesis deals with selected judgments of supreme courts in the Czech Republic and their effects on accountancy and the tax base. The aim is to point out the increasing importance of current judgments. For the analysis I used judgments from the field of deferred incomes, estimated liabilities, distribution of profit, and eligibility of costs and revenues. The contribution of the Thesis is the findings about the necessity of judicial decisions existence for accountancy and tax praxis, about the necessity of detailed analysis of individual cases for the decision of particular entities, and finally, it points out the often unexpected judgments and the following reaction of professional public.