. "http://www.law.muni.cz/sborniky/Den-pravni-teorie/Den-pravni-teorie-2014.pdf" . "7"^^ . . "S" . . . "Legal certainty is generally regarded as a basic quality and value of law. However, as with this parameter (principle) is treated in the tax law? Indeed, there is also the main measure of legal certainty and objective, under which manages the creation and application of the law? And why just in the tax law is particularly important? The paper will also focus on the critical analysis of some concrete legislative and judicial achievements that are experiencing distortion ideas predictability (legal certainty)."@en . "Landgr\u00E1f, Roman" . . . "Legal certainty in tax law - target or troublesome companion?"@en . . . "11220" . "right to property; fundamental right; tax law; taxes; purpose of law; values of law; Legal certainty"@en . . "Brno" . "Masarykova univerzita" . "Brno" . "Pr\u00E1vn\u00ED jistota v da\u0148ov\u00E9m pr\u00E1vu - meta nebo dot\u011Brn\u00FD spole\u010Dn\u00EDk?"@cs . . . . . . "Pr\u00E1vn\u00ED jistota v da\u0148ov\u00E9m pr\u00E1vu - meta nebo dot\u011Brn\u00FD spole\u010Dn\u00EDk?"@cs . "Pr\u00E1vn\u00ED jistota v da\u0148ov\u00E9m pr\u00E1vu - meta nebo dot\u011Brn\u00FD spole\u010Dn\u00EDk?" . "Den pr\u00E1vn\u00ED teorie - \u010Cesko-slovensk\u00E1 doktorandsk\u00E1 konference o teorii pr\u00E1va" . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na ot\u00E1zky aplikace principu pr\u00E1vn\u00ED jistoty v oblasti da\u0148ov\u00E9ho pr\u00E1va. Pr\u00E1vn\u00ED jistota je jednou ze z\u00E1kladn\u00EDch, \u0161iroce v pr\u00E1vn\u00ED v\u011Bd\u011B a filosofii sd\u00EDlen\u00FDch hodnot a \u00FA\u010Del\u016F pr\u00E1va. P\u0159esto v\u0161ak v praxi z\u016Fst\u00E1v\u00E1 \u010Dasto jen ve form\u00E1ln\u00ED \u010Di p\u0159\u00EDmo jen teoretick\u00E9 form\u011B existence. Nejinak je tomu t\u00E9\u017E v oblasti da\u0148ov\u00E9ho pr\u00E1va. V p\u0159\u00EDsp\u011Bvku je nazna\u010Deno n\u011Bkolik specifik da\u0148ov\u00E9ho pr\u00E1va, na jejich\u017E z\u00E1klad\u011B se autor pokou\u0161\u00ED hledat pro oblast da\u0148ov\u00E9ho pr\u00E1va specifick\u00E9 \u0159e\u0161en\u00ED v pr\u00E1vn\u011B-teoretick\u00E9 v\u011Bd\u011B prakticky trval\u00E9ho konfliktu positivn\u011B- a p\u0159irozen\u011Bpr\u00E1vn\u00EDch koncepc\u00ED p\u0159\u00EDstupu k pr\u00E1vu a tak\u00E9 soupe\u0159en\u00ED r\u016Fzn\u00FDch metod v\u00FDkladu, a to v\u0161e s c\u00EDlem dosa\u017Een\u00ED vy\u0161\u0161\u00ED m\u00EDry p\u0159edv\u00EDdatelnosti pr\u00E1va. Takto p\u0159\u00EDsp\u011Bvek dosp\u00EDv\u00E1 k z\u00E1v\u011Bru, \u017Ee nazna\u010Den\u00E9mu c\u00EDli p\u0159i zm\u00EDn\u011Bn\u00FDch podm\u00EDnk\u00E1ch l\u00E9pe vyhovuj\u00ED positivn\u011B-pr\u00E1vn\u00ED koncepty pr\u00E1va a v\u00FDkladov\u00E9 metody sp\u00ED\u0161e textu\u00E1ln\u00ED ne\u017E teleologick\u00E9."@cs . "[36F620E97D8E]" . . . "978-80-210-7369-2" . "1"^^ . "Pr\u00E1vn\u00ED jistota v da\u0148ov\u00E9m pr\u00E1vu - meta nebo dot\u011Brn\u00FD spole\u010Dn\u00EDk?" . "Legal certainty in tax law - target or troublesome companion?"@en . "2014-06-06+02:00"^^ . . "RIV/00216208:11220/14:10286849" . "P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na ot\u00E1zky aplikace principu pr\u00E1vn\u00ED jistoty v oblasti da\u0148ov\u00E9ho pr\u00E1va. Pr\u00E1vn\u00ED jistota je jednou ze z\u00E1kladn\u00EDch, \u0161iroce v pr\u00E1vn\u00ED v\u011Bd\u011B a filosofii sd\u00EDlen\u00FDch hodnot a \u00FA\u010Del\u016F pr\u00E1va. P\u0159esto v\u0161ak v praxi z\u016Fst\u00E1v\u00E1 \u010Dasto jen ve form\u00E1ln\u00ED \u010Di p\u0159\u00EDmo jen teoretick\u00E9 form\u011B existence. Nejinak je tomu t\u00E9\u017E v oblasti da\u0148ov\u00E9ho pr\u00E1va. V p\u0159\u00EDsp\u011Bvku je nazna\u010Deno n\u011Bkolik specifik da\u0148ov\u00E9ho pr\u00E1va, na jejich\u017E z\u00E1klad\u011B se autor pokou\u0161\u00ED hledat pro oblast da\u0148ov\u00E9ho pr\u00E1va specifick\u00E9 \u0159e\u0161en\u00ED v pr\u00E1vn\u011B-teoretick\u00E9 v\u011Bd\u011B prakticky trval\u00E9ho konfliktu positivn\u011B- a p\u0159irozen\u011Bpr\u00E1vn\u00EDch koncepc\u00ED p\u0159\u00EDstupu k pr\u00E1vu a tak\u00E9 soupe\u0159en\u00ED r\u016Fzn\u00FDch metod v\u00FDkladu, a to v\u0161e s c\u00EDlem dosa\u017Een\u00ED vy\u0161\u0161\u00ED m\u00EDry p\u0159edv\u00EDdatelnosti pr\u00E1va. Takto p\u0159\u00EDsp\u011Bvek dosp\u00EDv\u00E1 k z\u00E1v\u011Bru, \u017Ee nazna\u010Den\u00E9mu c\u00EDli p\u0159i zm\u00EDn\u011Bn\u00FDch podm\u00EDnk\u00E1ch l\u00E9pe vyhovuj\u00ED positivn\u011B-pr\u00E1vn\u00ED koncepty pr\u00E1va a v\u00FDkladov\u00E9 metody sp\u00ED\u0161e textu\u00E1ln\u00ED ne\u017E teleologick\u00E9." . "38582" . . "RIV/00216208:11220/14:10286849!RIV15-MSM-11220___" . . "1"^^ .