Abstract

Since 1.1.2018, losses in regard to paid disposal of debts is not considered as deductible costs, except for debts or their part which previously was reckoned as consideration receivable – to the amount which was previously reckoned as consideration receivable. This means distinct from foregoing legal status limitation of the amount of tax recognized loss from sales of own receivables. Deductible costs may only be a loss in the part which previously was reckoned as consideration receivable. This does not regard limiting the amount of deductible costs, which does not correspond to intentions expressed in justification of the amendment law. Limiting the amount of deductible costs ignores economic aspect of suffering a real loss from sale of own receivables. These interpretative problems also result in uncertainty in regard to setting tax value of debts because it is not only dependent on projections regarding encashment but also on interpretations of tax regulations assumed by an individual.