"Dary neziskov\u00E9mu sektoru sni\u017Euj\u00EDc\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob"@cs . . "1"^^ . . . "Olomouc" . "1"^^ . . "Aktu\u00E1ln\u00ED ot\u00E1zky vybran\u00FDch institut\u016F pr\u00E1va neziskov\u00E9ho sektoru" . "[58695FEDDDC2]" . "415759" . "978-80-244-1834-6" . "Dary neziskov\u00E9mu sektoru sni\u017Euj\u00EDc\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob" . "Dary neziskov\u00E9mu sektoru sni\u017Euj\u00EDc\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob" . . "RIV/00216224:14220/07:00033802" . "Gifts for non-profit sector lowering Corporate Income Tax"@en . "Kyncl, Libor" . . . . "225"^^ . "14220" . "Gift; non-profit sector; NGO; non-government organization; corporate; income tax; financial law; act"@en . . . . "Dary neziskov\u00E9mu sektoru sni\u017Euj\u00EDc\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob"@cs . . "\u00DA\u010Delem t\u00E9to kapitoly je rozebrat problematiku dar\u016F neziskov\u00E9mu sektoru, kter\u00E9 sni\u017Euj\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob, z pohledu \u010Desk\u00E9ho pr\u00E1va \u00FA\u010Dinn\u00E9ho v\u00A0roce 2007. Osobami povinn\u00FDmi k\u00A0dani jsou v\u0161echny pr\u00E1vnick\u00E9 osoby. Sni\u017Euj\u00EDc\u00ED polo\u017Eky se rozli\u0161uj\u00ED pro osoby zalo\u017Een\u00E9 nebo z\u0159\u00EDzen\u00E9 za \u00FA\u010Delem podnik\u00E1n\u00ED - kter\u00E9 si mohou sn\u00ED\u017Eit z\u00E1klad dan\u011B dary neziskov\u00FDm organizac\u00EDm - maximum je obecn\u011B 5 procent a pro dary ve\u0159ejn\u00FDm v\u00FDzkumn\u00FDm instituc\u00EDm a univerzit\u00E1m 10 procent - a\u00A0osoby zalo\u017Een\u00E9 nebo z\u0159\u00EDzen\u00E9 za \u00FA\u010Delem jin\u00FDm ne\u017E podnik\u00E1n\u00ED, kter\u00E9 jsou samy sou\u010D\u00E1st\u00ED neziskov\u00E9ho sektoru a mohou si sn\u00ED\u017Eit z\u00E1klad dan\u011B a\u017E o 30 procent nebo 1 milion K\u010D a tuto sumu vyu\u017E\u00EDt ke\u00A0kryt\u00ED n\u00E1klad\u016F na vzd\u011Bl\u00E1v\u00E1n\u00ED, v\u011Bdeck\u00E9, v\u00FDzkumn\u00E9, v\u00FDvojov\u00E9 nebo um\u011Bleck\u00E9 \u010Dinnosti." . . . . . . . "Gifts for non-profit sector lowering Corporate Income Tax"@en . "Univerzita Palack\u00E9ho v Olomouci" . "\u00DA\u010Delem t\u00E9to kapitoly je rozebrat problematiku dar\u016F neziskov\u00E9mu sektoru, kter\u00E9 sni\u017Euj\u00ED z\u00E1klad dan\u011B z p\u0159\u00EDjm\u016F pr\u00E1vnick\u00FDch osob, z pohledu \u010Desk\u00E9ho pr\u00E1va \u00FA\u010Dinn\u00E9ho v\u00A0roce 2007. Osobami povinn\u00FDmi k\u00A0dani jsou v\u0161echny pr\u00E1vnick\u00E9 osoby. Sni\u017Euj\u00EDc\u00ED polo\u017Eky se rozli\u0161uj\u00ED pro osoby zalo\u017Een\u00E9 nebo z\u0159\u00EDzen\u00E9 za \u00FA\u010Delem podnik\u00E1n\u00ED - kter\u00E9 si mohou sn\u00ED\u017Eit z\u00E1klad dan\u011B dary neziskov\u00FDm organizac\u00EDm - maximum je obecn\u011B 5 procent a pro dary ve\u0159ejn\u00FDm v\u00FDzkumn\u00FDm instituc\u00EDm a univerzit\u00E1m 10 procent - a\u00A0osoby zalo\u017Een\u00E9 nebo z\u0159\u00EDzen\u00E9 za \u00FA\u010Delem jin\u00FDm ne\u017E podnik\u00E1n\u00ED, kter\u00E9 jsou samy sou\u010D\u00E1st\u00ED neziskov\u00E9ho sektoru a mohou si sn\u00ED\u017Eit z\u00E1klad dan\u011B a\u017E o 30 procent nebo 1 milion K\u010D a tuto sumu vyu\u017E\u00EDt ke\u00A0kryt\u00ED n\u00E1klad\u016F na vzd\u011Bl\u00E1v\u00E1n\u00ED, v\u011Bdeck\u00E9, v\u00FDzkumn\u00E9, v\u00FDvojov\u00E9 nebo um\u011Bleck\u00E9 \u010Dinnosti."@cs . "RIV/00216224:14220/07:00033802!RIV10-MSM-14220___" . . "The purpose of this chapter is to analyze the problem area of gifts for non-profit sector that lower the corporate income tax base in the Czech legal regulation effective in the year 2007. Taxpayers of this tax are all corporates (artificial persons). Entries lowering the Corporate Income Tax are divided for persons created (founded or legally established) for business purposes - who can lower their income tax base by gifts to non-profit organizations - maximum is 5 percent generally and 10 percent for gifts to public research institutions and universities - and persons that were not created for business purposes who are part of non-profit sector and can lower their income tax base by 30 percent or 1 million CZK at maximum and use this sum for educational, research, development or artistic activities expenses."@en . "V" . "7"^^ . "Pr\u00E1vnick\u00E1 fakulta" .