"Legal regulation of indirect taxes in the Czech republic"@en . "[E0010348AC05]" . . "537667" . . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice" . . . . "2005-01-01+01:00"^^ . . . . . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice je ovliv\u0148ov\u00E1na pr\u00E1vem Evropsk\u00E9 unie. Direktivy EU ovlivnily pr\u00E1vn\u00ED \u00FApravu spot\u0159ebn\u00EDch dan\u00ED a dan\u011B z p\u0159idan\u00E9 hodnoty tak v\u00FDznamn\u011B, \u017Ee jej\u00ED sou\u010Dasn\u00E9 principy, definice, spr\u00E1va, proces se odli\u0161uj\u00ED od p\u016Fvodn\u00ED n\u00E1rodn\u00ED \u00FApravy a vytv\u00E1\u0159\u00ED zvl\u00E1\u0161tn\u00ED subsyst\u00E9m v r\u00E1mci pr\u00E1vn\u00ED \u00FApravy dan\u00ED a poplatk\u016F. Aplikace a interpretace nov\u00E9 regulace bude ovlivn\u011Bna evropskou prax\u00ED. Nov\u011B se p\u0159i spr\u00E1v\u011B spot\u0159ebn\u00EDch dan\u00ED uplat\u0148uj\u00ED org\u00E1ny Celn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky a rovn\u011B\u017E pr\u00E1vn\u00ED \u00FAprava obsa\u017Een\u00E1 v evropsk\u00E9m celn\u00EDm kodexu. V p\u0159\u00EDpad\u011B dan\u011B z p\u0159idan\u00E9 hodnoty se spr\u00E1va d\u011Bl\u00ED mezi \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny a celn\u00ED spr\u00E1vu (v\u00FDvoz - dovoz)." . . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice"@cs . . "Mrk\u00FDvka, Petr" . "1"^^ . . . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice"@cs . . "1"^^ . "Current questions of the efficiency of public finance, financial law and tax law in the countries of Central and Eastern Europe" . . . "80-7097-604-7" . "Ko\u0161ice" . "Univerzita Pavola Jozefa \u0160af\u00E1rika v Ko\u0161iciach" . . "RIV/00216224:14220/05:00014965" . "Legal reguation of indirect taxes in the Czech republic is influenced by EU dierectives. These directives assign basic framework, principles, definitions and institutes that are obligatory implemented into domestic regulation. The application and the interpretation will be influenced by the European practice. Now excise taxes are administered by the Custom Administration of the Czech republic with subsidiarity application of European Custom Codex to Tax and Charges Administration Act. VAT is admistered in system "divided administration" by local finance offices (domestic turnover) and by custom offices (import-export)."@en . "Ko\u0161ice" . "8"^^ . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice je ovliv\u0148ov\u00E1na pr\u00E1vem Evropsk\u00E9 unie. Direktivy EU ovlivnily pr\u00E1vn\u00ED \u00FApravu spot\u0159ebn\u00EDch dan\u00ED a dan\u011B z p\u0159idan\u00E9 hodnoty tak v\u00FDznamn\u011B, \u017Ee jej\u00ED sou\u010Dasn\u00E9 principy, definice, spr\u00E1va, proces se odli\u0161uj\u00ED od p\u016Fvodn\u00ED n\u00E1rodn\u00ED \u00FApravy a vytv\u00E1\u0159\u00ED zvl\u00E1\u0161tn\u00ED subsyst\u00E9m v r\u00E1mci pr\u00E1vn\u00ED \u00FApravy dan\u00ED a poplatk\u016F. Aplikace a interpretace nov\u00E9 regulace bude ovlivn\u011Bna evropskou prax\u00ED. Nov\u011B se p\u0159i spr\u00E1v\u011B spot\u0159ebn\u00EDch dan\u00ED uplat\u0148uj\u00ED org\u00E1ny Celn\u00ED spr\u00E1vy \u010Cesk\u00E9 republiky a rovn\u011B\u017E pr\u00E1vn\u00ED \u00FAprava obsa\u017Een\u00E1 v evropsk\u00E9m celn\u00EDm kodexu. V p\u0159\u00EDpad\u011B dan\u011B z p\u0159idan\u00E9 hodnoty se spr\u00E1va d\u011Bl\u00ED mezi \u00FAzemn\u00ED finan\u010Dn\u00ED org\u00E1ny a celn\u00ED spr\u00E1vu (v\u00FDvoz - dovoz)."@cs . "Czech republic; public finance; financial law; tax law; indirect taxes; Custom Codex; custom administration; local finance office; Tax and Charges Administration Act"@en . . . . "Z(MSM0021622405)" . . "Pr\u00E1vn\u00ED regulace nep\u0159\u00EDm\u00FDch dan\u00ED v \u010Cesk\u00E9 republice" . "14220" . "Legal regulation of indirect taxes in the Czech republic"@en . . "RIV/00216224:14220/05:00014965!RIV10-MSM-14220___" .