"CZ - \u010Cesk\u00E1 republika" . . "1803-6554" . . . "Soudn\u00ED dv\u016Fr EU: Navracen\u00ED dan\u00ED, kter\u00E9 jsou v rozporu s pr\u00E1vem EU" . . . . "RIV/00216208:11220/14:10196830" . "6" . . "Obchodn\u011Bpr\u00E1vn\u00ED revue" . . "RIV/00216208:11220/14:10196830!RIV15-MSM-11220___" . "Article 49 and 63 of the Court of Justice of the EU, which is based on the assumption that taxpayers can choose between two ways of issue of unjust enrichment tax law, while one of them is a longer limitation period applies for preventing efficiency, legal certainty and the protection of legitimate expectations, that this limitation period be shortened without notice and retrospectively. It also contains a judgment C-362/12."@en . "11220" . . . "I" . "EU court: Recovery of taxes that are contrary to EU law"@en . "1"^^ . "K \u010Dl\u00E1nku 49 a 63 Soudn\u00EDho dvora EU, kter\u00FD vych\u00E1z\u00ED z p\u0159edpokladu, \u017Ee poplatn\u00EDci mohou volit mezi dv\u011Bma zp\u016Fsoby vyd\u00E1n\u00ED bezd\u016Fvodn\u00E9ho da\u0148ov\u00E9ho obohacen\u00ED st\u00E1tu, p\u0159i\u010Dem\u017E u jednoho z nich je stanovena del\u0161\u00ED proml\u010Dec\u00ED doba, br\u00E1n\u00ED z\u00E1zady efektivity, pr\u00E1vn\u00ED jistoty a ochrany legitimn\u00EDho o\u010Dek\u00E1v\u00E1n\u00ED tomu, aby byly tato proml\u010Dec\u00ED doba zkr\u00E1cena bez p\u0159edchoz\u00EDho upozorn\u011Bn\u00ED a se zp\u011Btnou platnost\u00ED. D\u00E1le obsahuje rozsudek C-362/12."@cs . "law; contrary; are; that; taxes; Recovery; court"@en . "1"^^ . . . "46152" . "Soudn\u00ED dv\u016Fr EU: Navracen\u00ED dan\u00ED, kter\u00E9 jsou v rozporu s pr\u00E1vem EU"@cs . . . "K \u010Dl\u00E1nku 49 a 63 Soudn\u00EDho dvora EU, kter\u00FD vych\u00E1z\u00ED z p\u0159edpokladu, \u017Ee poplatn\u00EDci mohou volit mezi dv\u011Bma zp\u016Fsoby vyd\u00E1n\u00ED bezd\u016Fvodn\u00E9ho da\u0148ov\u00E9ho obohacen\u00ED st\u00E1tu, p\u0159i\u010Dem\u017E u jednoho z nich je stanovena del\u0161\u00ED proml\u010Dec\u00ED doba, br\u00E1n\u00ED z\u00E1zady efektivity, pr\u00E1vn\u00ED jistoty a ochrany legitimn\u00EDho o\u010Dek\u00E1v\u00E1n\u00ED tomu, aby byly tato proml\u010Dec\u00ED doba zkr\u00E1cena bez p\u0159edchoz\u00EDho upozorn\u011Bn\u00ED a se zp\u011Btnou platnost\u00ED. D\u00E1le obsahuje rozsudek C-362/12." . . "2" . . . "Soudn\u00ED dv\u016Fr EU: Navracen\u00ED dan\u00ED, kter\u00E9 jsou v rozporu s pr\u00E1vem EU" . . "Pomaha\u010D, Richard" . "EU court: Recovery of taxes that are contrary to EU law"@en . "[E88E25BE5BC8]" . "2"^^ . "Soudn\u00ED dv\u016Fr EU: Navracen\u00ED dan\u00ED, kter\u00E9 jsou v rozporu s pr\u00E1vem EU"@cs .