. "Z(MSM0021620804)" . . "RIV/00216208:11220/11:10105752" . "1"^^ . "201754" . "The subject of this article is to vring coser the idea of the harmonization of direct taxatikon in the European Union since it was established up to the publication of the draft directive on a Common Consolidated Corporate Tax Base. Currently at the time of an ecenomic recession the question of tax harmonization seems to be an ever more difficult topis, especially in a situation when some member states are getting into deeper debt and ever greater ecenomic differences are appearing among them. The author of this article"@en . "11220" . "Harmonization of direct taxes in the European Union"@en . . . "1"^^ . "Harmonization of direct taxes in the European Union"@en . . "Harmonizace p\u0159\u00EDm\u00FDch dan\u00ED v Evropsk\u00E9 unii" . "RIV/00216208:11220/11:10105752!RIV12-MSM-11220___" . . . "[75554A61C71D]" . "Harmonizace p\u0159\u00EDm\u00FDch dan\u00ED v Evropsk\u00E9 unii"@cs . "Problematika dan\u011B z p\u0159\u00EDjm\u016F je t\u00E9matem, kter\u00E9 je aktu\u00E1ln\u00ED bez ohledu na konkr\u00E9tn\u00ED politick\u00E9 uspo\u0159\u00E1d\u00E1n\u00ED zem\u011B, nebo\u0165 je to ksute\u010Dnost v\u00FDrazn\u011B ovliv\u0148uj\u00EDc\u00ED politick\u00E9, ekonomick\u00E9 a soci\u00E1ln\u00ED pom\u011Bry, a to z mnoha r\u016Fzn\u00FDch aspekt\u016F. Zat\u00ED\u017Een\u00ED fyzick\u00FDch, jako\u017E i pr\u00E1vnick\u00FDch osob dan\u00ED z p\u0159\u00EDjm\u016F je jedn\u00EDm ze st\u011B\u017Eejn\u00EDch prvk\u016F, kter\u00E9 nejv\u00EDce dopadaj\u00ED na obyvatele a ovliv\u0148uj\u00ED jejich ekonomick\u00E9 chov\u00E1n\u00ED. Da\u0148 z p\u0159\u00EDjm\u016F je v da\u0148ov\u00FDch soustav\u00E1ch jednou z nejv\u00FDznam\u011Bj\u0161\u00EDch dan\u00ED, jeliko\u017E je j\u00ED zat\u011B\u017Eov\u00E1n d\u016Fchod fyzick\u00FDch i pr\u00E1vnick\u00FDch osob, da\u0148ov\u00FDch poplatn\u00EDk\u016F. Posun v oblasti sbli\u017Ekov\u00E1n\u00ED pr\u00E1\u00EDvn\u00EDch p\u0159edpis\u016F evropsk\u00FDch st\u00E1t\u016F je v oblasti na\u0161eho pr\u00E1vn\u00EDh o\u0159\u00E1du nejv\u00EDce patrn\u00FD od roku 2004, kdy \u010Cesk\u00E1 republika vstoupila do Evropsk\u00E9 unie. Harmonizace v oblasti dan\u00ED ep\u0159\u00EDm\u00FDch prob\u011Bhla velmi hladce, o\u010D je situace t\u011B\u017E\u0161\u00ED v oblasti dan\u00ED p\u0159\u00EDm\u00FDch, v n\u00ED\u017E panuje velk\u00E1 neochota \u010Dlensk\u00FDch st\u00E1t\u016F k harmonizaci v t\u00E9to oblasti,kterou \u010Dlensk\u00E9 st\u00E1ty poklad\u00E1j\u00ED za nev\u00EDtanou ingerenci do sv\u00FDch svrchovan\u00FDch pr\u00E1v. P\u0159esto m\u00E1 my\u0161lenka harmonizace sv\u00E9 m\u00EDsto i v sou\u010Dasn\u00E9 ekonomicky slo\u017Eit\u00E9 dob\u011B. Nalezen\u00ED cesty k harmonizaci zohled\u0148uj\u00EDc\u00ED rozd\u00EDly mezi \u010Dlensk\u00FDmi st\u00E1ty by mohlo b\u00FDt jedn\u00EDm z faktor\u016F, kter\u00FD by mohl napomoci p\u0159i \u0159e\u0161en\u00ED st\u00E1vaj\u00EDc\u00EDch hospod\u00E1\u0159sk\u00FDch probl\u00E9m\u016F Evropsk\u00E9 unie." . . . "Problematika dan\u011B z p\u0159\u00EDjm\u016F je t\u00E9matem, kter\u00E9 je aktu\u00E1ln\u00ED bez ohledu na konkr\u00E9tn\u00ED politick\u00E9 uspo\u0159\u00E1d\u00E1n\u00ED zem\u011B, nebo\u0165 je to ksute\u010Dnost v\u00FDrazn\u011B ovliv\u0148uj\u00EDc\u00ED politick\u00E9, ekonomick\u00E9 a soci\u00E1ln\u00ED pom\u011Bry, a to z mnoha r\u016Fzn\u00FDch aspekt\u016F. Zat\u00ED\u017Een\u00ED fyzick\u00FDch, jako\u017E i pr\u00E1vnick\u00FDch osob dan\u00ED z p\u0159\u00EDjm\u016F je jedn\u00EDm ze st\u011B\u017Eejn\u00EDch prvk\u016F, kter\u00E9 nejv\u00EDce dopadaj\u00ED na obyvatele a ovliv\u0148uj\u00ED jejich ekonomick\u00E9 chov\u00E1n\u00ED. Da\u0148 z p\u0159\u00EDjm\u016F je v da\u0148ov\u00FDch soustav\u00E1ch jednou z nejv\u00FDznam\u011Bj\u0161\u00EDch dan\u00ED, jeliko\u017E je j\u00ED zat\u011B\u017Eov\u00E1n d\u016Fchod fyzick\u00FDch i pr\u00E1vnick\u00FDch osob, da\u0148ov\u00FDch poplatn\u00EDk\u016F. Posun v oblasti sbli\u017Ekov\u00E1n\u00ED pr\u00E1\u00EDvn\u00EDch p\u0159edpis\u016F evropsk\u00FDch st\u00E1t\u016F je v oblasti na\u0161eho pr\u00E1vn\u00EDh o\u0159\u00E1du nejv\u00EDce patrn\u00FD od roku 2004, kdy \u010Cesk\u00E1 republika vstoupila do Evropsk\u00E9 unie. Harmonizace v oblasti dan\u00ED ep\u0159\u00EDm\u00FDch prob\u011Bhla velmi hladce, o\u010D je situace t\u011B\u017E\u0161\u00ED v oblasti dan\u00ED p\u0159\u00EDm\u00FDch, v n\u00ED\u017E panuje velk\u00E1 neochota \u010Dlensk\u00FDch st\u00E1t\u016F k harmonizaci v t\u00E9to oblasti,kterou \u010Dlensk\u00E9 st\u00E1ty poklad\u00E1j\u00ED za nev\u00EDtanou ingerenci do sv\u00FDch svrchovan\u00FDch pr\u00E1v. P\u0159esto m\u00E1 my\u0161lenka harmonizace sv\u00E9 m\u00EDsto i v sou\u010Dasn\u00E9 ekonomicky slo\u017Eit\u00E9 dob\u011B. Nalezen\u00ED cesty k harmonizaci zohled\u0148uj\u00EDc\u00ED rozd\u00EDly mezi \u010Dlensk\u00FDmi st\u00E1ty by mohlo b\u00FDt jedn\u00EDm z faktor\u016F, kter\u00FD by mohl napomoci p\u0159i \u0159e\u0161en\u00ED st\u00E1vaj\u00EDc\u00EDch hospod\u00E1\u0159sk\u00FDch probl\u00E9m\u016F Evropsk\u00E9 unie."@cs . "Harmonizace p\u0159\u00EDm\u00FDch dan\u00ED v Evropsk\u00E9 unii" . "Union; European; taxes; direct; Harmonization"@en . . . . "Harmonizace p\u0159\u00EDm\u00FDch dan\u00ED v Evropsk\u00E9 unii"@cs . . . . . . "Zaj\u00ED\u010Dkov\u00E1, Miroslava" . .