Quote from himself :

1. Is there a difference in value of torque messured at the wheels and at the crankshaft?
2. If yes what does the value of Torque mean (in specs for example - my Skoda Octavia has 120 Nm)? Is it torque messured between the clutch and engine or is it torque messured at the wheels?

1. Yes, there is a difference. You have less torque at the wheels due to drivetrain losses.

2. Most cars give these value measured at the flywheel.