. . "1"^^ . "Hlavn\u00EDm c\u00EDlem \u010Dl\u00E1nku je analyzovat nov\u00FD syst\u00E9m zdan\u011Bn\u00ED p\u0159\u00EDjm\u016F ve form\u011B z dar\u016F a d\u011Bdictv\u00ED, kter\u00E9 je platn\u00E9 od 1. ledna 2014, da\u0148 d\u011Bdickou a darovac\u00ED dan\u011B (kter\u00E9 jsou v sou\u010Dasn\u00E9 dob\u011B odd\u011Blen\u00E9 dan\u011B) se bude pod\u0159\u00EDzena z\u00E1konu o dan\u00EDch z p\u0159\u00EDjm\u016F. Po kr\u00E1tk\u00E9m popisu historie darovac\u00ED a d\u011Bdick\u00E9 dan\u011B v \u010Cesk\u00E9 republice (v\u010D. p\u0159edch\u016Fdc\u016F). Mezi hlavn\u00ED p\u0159\u00ED\u010Diny takov\u00E9ho p\u0159\u00EDstupu je skute\u010Dnost, jak\u00E9 budou obecn\u00E9 dopady t\u00E9to zm\u011Bny. Dal\u0161\u00ED d\u016Fle\u017Eitou sou\u010D\u00E1st\u00ED je v\u011Bnov\u00E1na hlavn\u00EDm z\u00E1sad\u00E1m, na kter\u00FDch je nov\u00FD syst\u00E9m postaven\u00FD." . "Vyb\u00EDral, Roman" . "11220" . "1"^^ . . . . . "RIV/00216208:11220/14:10272391" . . "Integrace dan\u011B d\u011Bdick\u00E9 a dan\u011B darovac\u00ED do dan\u00ED z p\u0159\u00EDjm\u016F"@cs . "3" . "Acta Universitatis Carolinae. Iuridica" . "[16396B861844]" . . . "Integration of inheritance tax and gift tax into income taxes"@en . "Integrace dan\u011B d\u011Bdick\u00E9 a dan\u011B darovac\u00ED do dan\u00ED z p\u0159\u00EDjm\u016F" . "S" . "RIV/00216208:11220/14:10272391!RIV15-MSM-11220___" . . "22130" . "9"^^ . . "2013" . . "0323-0619" . . . . "Integrace dan\u011B d\u011Bdick\u00E9 a dan\u011B darovac\u00ED do dan\u00ED z p\u0159\u00EDjm\u016F" . . "taxes; income; into; tax; gift; inheritance; Integration"@en . "Integration of inheritance tax and gift tax into income taxes"@en . "Integrace dan\u011B d\u011Bdick\u00E9 a dan\u011B darovac\u00ED do dan\u00ED z p\u0159\u00EDjm\u016F"@cs . "CZ - \u010Cesk\u00E1 republika" . . "Hlavn\u00EDm c\u00EDlem \u010Dl\u00E1nku je analyzovat nov\u00FD syst\u00E9m zdan\u011Bn\u00ED p\u0159\u00EDjm\u016F ve form\u011B z dar\u016F a d\u011Bdictv\u00ED, kter\u00E9 je platn\u00E9 od 1. ledna 2014, da\u0148 d\u011Bdickou a darovac\u00ED dan\u011B (kter\u00E9 jsou v sou\u010Dasn\u00E9 dob\u011B odd\u011Blen\u00E9 dan\u011B) se bude pod\u0159\u00EDzena z\u00E1konu o dan\u00EDch z p\u0159\u00EDjm\u016F. Po kr\u00E1tk\u00E9m popisu historie darovac\u00ED a d\u011Bdick\u00E9 dan\u011B v \u010Cesk\u00E9 republice (v\u010D. p\u0159edch\u016Fdc\u016F). Mezi hlavn\u00ED p\u0159\u00ED\u010Diny takov\u00E9ho p\u0159\u00EDstupu je skute\u010Dnost, jak\u00E9 budou obecn\u00E9 dopady t\u00E9to zm\u011Bny. Dal\u0161\u00ED d\u016Fle\u017Eitou sou\u010D\u00E1st\u00ED je v\u011Bnov\u00E1na hlavn\u00EDm z\u00E1sad\u00E1m, na kter\u00FDch je nov\u00FD syst\u00E9m postaven\u00FD."@cs . . "The main objective of the article is to analyze the new system of taxing of income in the form of gifts and inheritance which takes effect from 1 January 2014. The inheritance tax and the gift tax (which are currently separate taxes) are going to be subordinated to the Income Taxes Act. After a brief description of the history of gift and inheritance taxation in the Czech Republic (incl. predecessors), the article describes the main causes of such approach and what will be general effects of this change; the other important part is devoted to the main principles on which the new system is built."@en .