Hľadanie: Barok Klasicizmus Empír
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Dane účtovníctvo odvody 4-5 2022 - Daňové a nedaňové výdavky v roku 2022
Titul obsahuje príspevky k zmenám v právnych predpisoch z oblastí daní, účtovania a zdaňovania miezd a odvodov.
Daňové a nedaňové výdavky v roku 2022
Príklady z praxe – daňové a nedaňové výdavky
Daň z príjmov PO – aktuálne problémy
Príklady z praxe – daň z príjmov PO – problematické okruhy
Podnikajúca FO výpočet dane z príjmov
Príklady z praxe – výpočet dane z príjmov FO
Daňový bonus – zaplatené úroky
Skončenie podnikania (1.) – vplyv na daň z príjmov
Prenájom nehnuteľnosti – výpočet dane z príjmov
Investičný majetok – prevod z hľadiska DPH
Iný ako investičný majetok – prevod z hľadiska DPH
Zásady uplatňovania DPH – platba za dodanie tovaru alebo služby
Finančný prenájom
Výdavky na osobnú potrebu z pohľadu ZDP
Refakturácia
Účtovanie palivových kariet
Zúčtovacie vzťahy
Zasielanie elektronických faktúr – súhlas
Odložená daň z príjmov – účtovanie
Príklady z praxe – účtovanie i odloženej dani z príjmov
Predbežné opatrenie v daňovom procese – predmet, obsah, doručovanie
Postúpenie odvolania daňového subjektu
Kurzarbeit – nový zákon
Špecifické vybrané úpravy – daňové priznanie FO – podnikatelia
Uplatnenie daňovej straty – špecifické vybrané úpravy v DP
Opravné a dodatočné DP
Dávky sociálneho poistenia – zvýšenie v roku 2022
Stravovanie zamestnancov
Príjmy plynúce zo zdrojov v zahraničí
Pravidlá slušného správania sa
Hypochondria
• Daňové a nedaňové výdavky v roku 2022
Pri využívaní majetku, ktorý môže mať charakter osobnej potreby a s ním súvisiacich výdavkov (nákladov), je daňový výdavok uznaný len v pomernej časti podľa § 19 ods. 2 písm. t) ZDP, v akej sa používa na dosiahnutie, zabezpečenie a udržanie zdaniteľných príjmov, ak spomínaný zákon neustanovuje inak…
• Daňový bonus – zaplatené úroky
Daňovníkovi vzniká nárok na daňový bonus na zaplatené úroky v príslušnom zdaňovacom období vypočítané z výšky poskytnutého úveru na bývanie, na základe jednej zmluvy o úvere na bývanie, najviac zo sumy 50 000 € na jednu tuzemskú nehnuteľnosť určenú na bývanie, ktorou je byt alebo rodinný dom, za nasledujúcich predpokladov:
a) daňovník má najmenej 18 rokov a najviac 35 rokov ku dňu podania žiadosti o tento úver,
priemerný mesačný príjem daňovníka vypočítaný z jeho zdaniteľných príjmov, ktoré sú súčasťou základu dane z príjmov podľa § 5, 6 a 8 a osobitného základu dane z príjmov podľa § 7 a 51e ZDP za kalendárny rok predchádzajúci kalendárnemu roku, v ktorom bola uzavretá zmluva o úvere na bývanie, je najviac vo výške 1,3 násobku priemernej mesačnej mzdy zamestnanca v hospodárstve SR zistenej Štatistickým úradom SR za kalendárny rok predchádzajúci kalendárnemu roku, v ktorom bola uzavretá zmluva o úvere na bývanie...
• Dávky sociálneho poistenia – zvýšenie v roku 2022
Nárok na dávku zamestnanca nezávisí od plnenia povinností zamestnávateľa platiť a odvádzať poistné na sociálne poistenie (s výnimkou štatutárneho orgánu zamestnávateľa, ktorý má najmenej 50 % účasť na majetku zamestnávateľa alebo ktorý je členom štatutárneho orgánu zamestnávateľa a má najmenej 50 % účasť na majetku zamestnávateľa), ale vzniká splnením zákonom stanovených podmienok, splnením podmienok nároku na výplatu dávky a podaním žiadosti o priznanie alebo vyplácanie dávky. Výplatu všetkých dávok zo systému sociálneho poistenia vykonáva Sociálna poisťovňa prostredníctvom svojich pobočiek, rozmiestnených po celom území SR...
Empireworld
From the award-winning author of Empireland – the book that started a national conversation about how we talk about race and imperial history in Britain – a ground-breaking exploration of how British empire has shaped the world we live in today.
Empireland examined imperialism's lasting impact on Britain. Empireworld traces the legacies of British empire across the globe.
2.6 billion people are inhabitants of former British colonies. The empire's influence upon the quarter of the planet it occupied, and its gravitational influence upon the world outside it, has been profound: from the spread of Christianity by missionaries, to nearly 1 in 3 driving on the left side of the road, to the origins of international law. Yet Britain's idea of its imperial history and the world's experience of it are two very different things.
In Empireworld, award-winning author and journalist, Sathnam Sanghera extends his examination of British imperial legacies beyond Britain. With an inimitable combination of wit, political insight and personal honesty, he explores the international legacies of British empire – from the creation of tea plantations across the globe, to environmental destruction, conservation, and the imperial connotations of Royal tours. His journey takes him from Barbados and Mauritius to India and Nigeria and beyond. In doing so, Sanghera demonstrates just how deeply British imperialism is baked into our world. And why it’s time Britain was finally honest with itself about empire.
Inšpirovaní Talianskom
Taliansko pútalo pozornosť európskych umelcov niekoľko posledných storočí vďaka mimoriadne bohatej kombinácii podnetov. Vďaka svojim antickým pamiatkam predstavovalo krajinu kultúrnej pamäti Európy. Výtvarníci ale aj spisovatelia ho vnímali ako krajinu umenia s nezabudnuteľnými epochami renesancie a baroka. Pre operných spevákov a hudobníkov bolo Taliansko kolískou opery. V neposlednom rade fascinovalo ako krajina s obdivuhodnou stredomorskou prírodou a úchvatnými vidieckymi i mestskými panorámami a stavbami. Častým zdrojom inšpirácie bol aj taliansky ľud so špecifickými vlastnosťami a fyziognómiou. Fascinácia Talianskom neobišla ani slovenských umelcov z radov výtvarníkov, spisovateľov a operných spevákov. Autor sa v predkladanej publikácii zameriava na 20. storočie a usiluje sa na reprezentatívnej vzorke slovenských umelcov (Mitrovský, Hrušovský, Blaho, Blühová, Hoza, Rolko, Beniak, Jégé, Benka, Petrašovič, Žáry, Dilong, Vesnin, Strmeň, Pudiš, Zmeták, Turčány a ďalší) zdokumentovať, že Taliansko bolo pre slovenských umelcov nezanedbateľnou inšpiračnou studnicou aj v tomto období.
Pripravujeme
16,06 €
16,90 €
Courting India
WINNER OF THE BRITISH ACADEMY BOOK PRIZE
A SPECTATOR, WATERSTONES, BBC HISTORY MAGAZINE, PROSPECT AND HISTORY TODAY BOOK OF THE YEAR
A profound and ground-breaking new history of one of the most important encounters in the history of colonialism: the British arrival in India in the early seventeenth century.
LONGLISTED FOR THE CUNDILL HISTORY PRIZE
SHORTLISTED FOR THE HWA CROWN AWARDS
When Thomas Roe arrived in India in 1616 as James I's first ambassador to the Mughal Empire, the English barely had a toehold in the subcontinent. Their understanding of South Asian trade and India was sketchy at best, and, to the Mughals, they were minor players on a very large stage. Roe was representing a kingdom that was beset by financial woes and deeply conflicted about its identity as a unified 'Great Britain' under the Stuart monarchy. Meanwhile, the court he entered in India was wealthy and cultured, its dominion widely considered to be one of the greatest and richest empires of the world.
In Nandini Das's fascinating history of Roe's four years in India, she offers an insider's view of a Britain in the making, a country whose imperial seeds were just being sown. It is a story of palace intrigue and scandal, lotteries and wagers that unfolds as global trade begins to stretch from Russia to Virginia, from West Africa to the Spice Islands of Indonesia.
A major debut that explores the art, literature, sights and sounds of Jacobean London and Imperial India, Courting India reveals Thomas Roe's time in the Mughal Empire to be a turning point in history – and offers a rich and radical challenge to our understanding of Britain and its early empire.
War and Punishment
From heroic dissident journalist Mikhail Zygar, a journey into the myths and fantasies that led Russia to violence in Ukraine
'History is made up of myths,' writes the renowned Russian dissident journalist Mikhail Zygar. 'Alas, our myths led us to the fascism of 2022. It is time to expose them.' Drawing from his perilous career investigating the frontiers of the Russian empire, Zygar reveals how 350 years of propaganda, bad historical scholarship, folk tales and fantasy spurred his nation into war with Ukraine.
How did a German monk's fear of the Ottoman Empire drive him to invent the fiction of a united Russian world? How did corny spy novels about a 'Soviet James Bond' inspire Vladimir Putin to join the KGB? How did Alexander Pushkin's admiration for a poem by Lord Byron end with him slandering the legendary chief of the Cossacks? And how did Putin underestimate a rising TV comic named Volodymyr Zelensky, failing to see that his satire had become deadly serious, and that his country would be a joke no longer?
A noted expert on the Kremlin with unparalleled access to hundreds of players in the current conflict - from politicians to oligarchs, gangsters to comedians (not least Zelensky himself) - Zygar chronicles the power struggles from which today's politics grew, and digs out the essential truths from behind layers of seductive legend. By surveying the strange, complex record of Russo-Ukrainian relations, War and Punishment reveals exactly how the largest nation on Earth lost its senses. A work of history can't undo the past or transform the present, but sometimes it can shape the future.
In fact, that's how the story begins.
The Lost Cafe Schindler
'Rigorously researched, The Lost Cafe Schindler successfully weaves together a compelling and at times deeply moving memoir and family history that also chronicles the wider story of the Jews of the Austro-Hungarian Empire... It distinguishes itself through its combination of mystery and reconciliation.' -- The Times T2
'In tilling the past Meriel has uncovered the most fascinating - and devastating - family history. The Lost Cafe Schindler is not just a genealogical exploration, though; it sets out the wider experiences of the Jewish population of the Austro-Hungarian empire, weaving in the story of how antisemitism took root' -- Sunday Times
'An impressively researched account of Jewish life in the Tyrol up to and during the Second World War' -- Evening Standard
'An extraordinary story - so cadenced and so moving.' -- Edmund de Waal, author of The Hare with Amber Eyes
'An extraordinary and compelling book of reckonings - a journey across a long, complex and deeply painful arc of history, grippingly told - a wonderful melding of the personal and the political, the family and the historical.' -- Philippe Sands, author of East West Street
'A significant benefit for family historians is that her reading, sources and resources offer guidance that others might follow and use in their own research.' Who Do You Think You Are?
'A well-researched account.' -- The Observer
'The scale of the crimes committed during these years can never be fully comprehended, but through tales like these they become relatable and the sense of loss, shared.' -- Press Association
'Compelling and beautifully written... a remarkable and inspiring story that attests to the strength and compassion of the human spirit in overcoming the tragedy of persecution... Fascinating family history.' - Daily Express
Influence Empire: The Story of Tencent and China's Tech Ambition
In 2017, a company known as Tencent overtook Facebook to become the world's fifth largest company. It was a watershed moment, a wake-up call for those in the West accustomed to regarding the global tech industry through the prism of Silicon Valley: Facebook, Google, Apple and Microsoft.
Yet to many of the two billion-plus people who live just across the Pacific Ocean, it came as no surprise at all.
Founded by the enigmatic billionaire Pony Ma, the firm that began life as a simple text-message operator invested in and created some of China's most iconic games en route to dreaming up WeChat - the Swiss Army knife super-app that combines messaging, shopping and entertainment. Through billions of dollars of global investments in marquee names from Fortnite to Tesla and a horde of start-ups, Ma's company went on to build a near-unparalleled empire of influence.
In this fascinating narrative - crammed with insider interviews and exclusive details - Lulu Chen tells the story of how Tencent created the golden era of Chinese technology, and delves into key battles involving Didi, Meituan and Alibaba. It's a chronicle of critical junctures and asks just what it takes to be a successful entrepreneur in China.
Interwar
British architecture between the wars is most famous for the rise of modernism - the flat roofs, clean lines and concrete of the Isokon flats in Hampstead and the Penguin Pool at London Zoo - but the reality was far more diverse. As the modernists came of age and the traditionalists began to decline, there arose a rich variety of styles and tastes in Britain and across the empire, a variety that reflected the restless zeitgeist of the years before the Second World War.
At the time of his death in 2017, Gavin Stamp, one of Britain's leading architectural critics, was at work on a deeply considered account of British architecture in the interwar period, correcting what he saw as the skewed view of earlier historians who were unable to see past modernism. Beginning with a survey of the modern movement after the armistice, Interwar untangles the threads that link lesser-known movements like the Egyptian revival with the enduring popularity of the Tudorbethan, to chronicle one of Britain's most dynamic architectural periods. The result is more than an architectural history - it is the portrait of a changing nation.
As an account of the period that still shapes much of Britain's towns and cities, Gavin Stamp's final work is the definitive history of British architecture between the Great War and the Blitz.
Villányer Weine
A Villány-Siklósi borvidék a kiváló vörösborok tárházaként ma már turisztikai állomássá vált a gasztronómiai örömök élvezőinek körében. A Vinotéka-sorozat Villányi borok c. kötetéből Ön megismerheti a híres borvidék történetét, és mindent megtudhat, amit csak érdemes, a villányi borok minőségét befolyásoló négy tényezőről: a különleges termőhelyről, a talajról, a szőlőfajtákról és az évjáratról - arról, mitől is lesz az a jellegzetes "villányi buké". Megtudhatja továbbá, hogy a Villány-Siklósi borvidéken nemcsak kiváló vörösborokat, de sokféle tüzes és zamatgazdag fehérbort is termelnek, sőt azt is, hogy melyik bor milyen étellel harmonizál igazán.
Vypredané
6,96 €
7,33 €
Christendom
In the fourth century AD, a new faith exploded out of Palestine. Overwhelming the paganism of Rome, and converting the Emperor Constantine in the process, it resoundingly defeated a host of other rivals. Almost a thousand years later, all of Europe was controlled by Christian rulers, and the religion, ingrained within culture and society, exercised a monolithic hold over its population. But, as Peter Heather shows in this compelling history, there was nothing inevitable about Christendom's rise to Europe-wide dominance.
In exploring how the Christian religion became such a defining feature of the European landscape, and how a small sect of isolated congregations was transformed into a mass movement centrally directed from Rome, Heather shows how Christendom constantly battled against both so-called 'heresies' and other forms of belief. From the crisis that followed the collapse of the Roman Empire, which left the religion teetering on the edge of extinction, to the astonishing revolution in which the Papacy emerged as the head of a vast international corporation, Heather traces Christendom's chameleon-like capacity for self-reinvention and willingness to mobilize well-directed force.
Christendom's achievement was not, or not only, to define official Christianity, but - from its scholars and its lawyers, to its provincial officials and missionaries in far-flung corners of the continent - to transform it into an institution that wielded effective religious authority across nearly all of the disparate peoples of medieval Europe. This is its extraordinary story.
Dejiny slovenskej literatúry 2.
K tomuto titulu existuje nové vydanie z roku 2007: Dejiny slovenskej literatúry IIDruhý zväzok pokrýva z časového hľadiska 19. storočie (klasicizmus, romantizmus a realizmus) a prvú polovicu 20. storočia.
Vypredané
10,09 €
10,62 €
Popelka nazaretska
Popelka nazaretská, která nezapře ducha českého baroka, je nejznámějším dílem Václava Renče. Skladba vznikla v komunistickém kriminále zapsaná do paměti... v nejnaprostější samotě samotě... už ve vyšetřovacích vazbách . Básník ji po svém návratu z vězení (1951 - 1962) nijak neupravoval. V dopise literárnímu kritikovi Jaroslavu Medovi, v době prvního vydání knihy, o tom Renč napsal: Vychází tak, jak mi v těch samotách byla darována, zcela doslovně darována, proto jsem se neodvážil změnit, když šla do tisku, ani slůvko, třeba by se zdálo (a mě prvnímu), že tu i onde by byla namístě menší korektura.
Vypredané
7,73 €
8,14 €
Lacná kniha Popelka nazaretska
Popelka nazaretská, která nezapře ducha českého baroka, je nejznámějším dílem Václava Renče. Skladba vznikla v komunistickém kriminále zapsaná do paměti... v nejnaprostější samotě samotě... už ve vyšetřovacích vazbách . Básník ji po svém návratu z vězení (1951 - 1962) nijak neupravoval. V dopise literárnímu kritikovi Jaroslavu Medovi, v době prvního vydání knihy, o tom Renč napsal: Vychází tak, jak mi v těch samotách byla darována, zcela doslovně darována, proto jsem se neodvážil změnit, když šla do tisku, ani slůvko, třeba by se zdálo (a mě prvnímu), že tu i onde by byla namístě menší korektura.
Vypredané
0,41 €
8,14 €
dostupné aj ako:
The Last Days of the Ottoman Empire
The Ottoman Empire had been one of the major facts in European history since the Middle Ages. Stretching from the Adriatic to the Indian Ocean, the Empire was both a great political entity and a religious one, with the Sultan ruling over the Holy Sites and, as Caliph, the successor to Mohammed.
Yet the Empire's fateful decision to support Germany and Austria-Hungary in 1914 doomed it to disaster, breaking it up into a series of European colonies and what emerged as an independent Saudi Arabia.
Ryan Gingeras's superb new book explains how these epochal events came about and shows how much we still live in the shadow of decisions taken so long ago. Would all of the Empire fall to marauding Allied armies, or could something be saved? In such an ethnically and religiously entangled region, what would be the price paid to create a cohesive and independent new state? The story of the creation of modern Turkey is an extraordinary, bitter epic, brilliantly told here.
Vypredané
16,10 €
16,95 €
Nights of Plague
An epic and playful mystery of passion, fear, scandal and murder, from one of history's master storytellers.
1901. Night draws in.
With the stealth of a spy vessel, the royal ship Aziziye approaches the famous vistas of Mingheria, the twenty-ninth state of the ailing Ottoman Empire. The ship carries Princess Pakize, the daughter of a deposed sultan, her doctor husband, and the Royal Chemist, Bonkowski Pasha. Not all of them will survive the weeks ahead. There are rumours of plague - rumours some in power will try to suppress.
But plague is not the only killer. Mingheria is on the cusp of catastrophe, and the future of a fragile empire is at stake.
DC vs. Vampires: All-Out War Part 2
With Baron Cinder and his lieutenants kept occupied by the mother of all diversions, the team attempts a daring raid on the Blood Farm to retrieve the one person who can bring sunlight back to the world.
However, they have not reckoned on the terrifying presence of the Baron’s vampire knights-familiar faces whose blades are every bit as bloodthirsty as they are. And that's just the beginning of the team's troubles!
Follow along in DC vs. Vampires: All-Out War Part 2, collecting DC vs. Vampires: All Out War #4-6, and DC vs. Vampires: Killers #1!
Vypredané
27,50 €
28,95 €
Star Wars Legends Epic Collection: The Empire Vol. 8
The Empire era concludes - and a New Hope dawns!
General Dodonna, one of the Old Republic's most brilliant strategists, must use all his skills to outmaneuver the Imperial fleet - including commanders who were taught his tactics! Can he overcome the challenges surrounding the creation of a rebel base on Yavin IV? Darth Vader is on the hunt for the stolen Death Star plans, but he doesn't expect to cross paths with Princess Leia…or Darth Maul! And Imperial pilot Biggs Darklighter is on the run. Discover how Biggs became one of the Rebellion's greatest X-Wing pilots! Plus: The comics adaptation of A New Hope and more!
Collecting STAR WARS: EMPIRE #5-6, #8-13 and #15; STAR WARS: X-WING ROGUE SQUADRON #1/2; STAR WARS: A NEW HOPE SPECIAL EDITION #1-4; STAR WARS: TAG & BINK ARE DEAD #1; and material from STAR WARS TALES #1, #6, #8-10, #12, #14, #16 and #19.
Vypredané
49,35 €
51,95 €
Star Wars Legends: The Rebellion Omnibus Vol. 1
In the immediate aftermath of A New Hope, the rebels have won a major battle against the Empire - and now they must win the war!
Darth Vader is obsessed with discovering the identity of the rebel pilot who destroyed the Death Star, but as Vader and Luke Skywalker's destinies begin to intertwine, neither can predict how their fates are tied together - even as the fallen Obi-Wan Kenobi haunts them both! Meanwhile, Princess Leia works to rebuild the rebel forces - and has plans for a secret X-Wing squadron of her own! And while Luke and Wedge Antilles infiltrate the Imperial fleet, Han Solo and Chewbacca have their hands full against the bounty hunter Boba Fett!
Collecting STAR WARS: EMPIRE #7, #14 and #16-27; STAR WARS: VADER'S QUEST #1-4; STAR WARS (2013) #1-20; STAR WARS KIDS (1997) #1-11, #12 (A STORY) and #13-20 and STAR WARS 3-D #1-3.
Vypredané
136,75 €
143,95 €
Empire of the Damned (Paperback)
The highly anticipated sequel to the SUNDAY TIMES bestselling EMPIRE OF THE VAMPIRE
Gabriel de León has saved the Holy Grail from death, but his chance to end the endless night is lost.
After turning his back on his silversaint brothers once and for all, Gabriel and the Grail set out to learn the truth of how Daysdeath might finally be undone.
But the last silversaint faces peril, within and without. Pursued by children of the Forever King, drawn into wars and webs centuries in the weaving, and ravaged by his own rising bloodlust, Gabriel may not survive to see the truth of the Grail revealed.
A truth that may be too awful for any to imagine.
Vypredané
18,95 €
19,95 €