Opravy a rezervy na opravy hmotného majetku v kontextu účetní a daňové legislativy v České republice

The aim of my work is to familiarize the reader with the issue of tax reserves for repairs of tangible assets and also to clarify the differences between repair, maintenance and technical improvement and delimit the concept of tangible assets. I was trying to define it all exhaustively in terms of legal standards and support its understanding by stating concrete examples. Therefore we are introduced to a large number of passages directly from the Czech legislation, which is then completed with Supreme Administrative Court jurisdiction. The Supreme Administrative Court is in the Czech judicial system included among supreme judicial authorities namely from the perspective of multi-instance proceedings as an appeal court, or in connection with the fact that their decisions, which are binding public authorities, serve de facto as one of the sources of law . The final part of my thesis is concentrated on jurisdiction of Supreme Administrative Court relating to reserves for repairs of tangible assets, where we find apart from justifications of each judgement also their influence on the future practice of tax administrators.