. . "Za z\u00E1klad \u010Dl\u00E1nku lze pova\u017Eovat Rozsudek Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu \u010D.j. 5 Afs 14/2004. V tomto rozsudku je vyj\u00E1d\u0159en pr\u00E1vn\u00ED n\u00E1zor Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu, kde je doslova tvrzeno, \u017Ee \u00FA\u010Del a smysl z\u00E1kona nelze hledat jen ve slovech a v\u011Bt\u00E1ch tohoto z\u00E1kona, jeliko\u017E v ur\u010Dit\u00FDch p\u0159\u00EDpadech m\u016F\u017Ee obecn\u00FD demokratick\u00FD princip vylou\u010Dit i doslovn\u00FD text samotn\u00E9ho z\u00E1kona. Tento z\u00E1v\u011Br Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu lze pova\u017Eovat za obecn\u011B spr\u00E1vn\u00FD, av\u0161ak pouze za spln\u011Bn\u00ED nezbytn\u00FDch podm\u00EDnek, kter\u00E9 by m\u011Bly zaru\u010Dit, \u017Ee nedojde k jeho zneu\u017Eit\u00ED. Jinak by mohlo doj\u00EDt a\u017E k ned\u016Fvodn\u00E9mu zv\u00FD\u0161en\u00ED vlivu soudn\u00ED moci na \u00FAkor moci z\u00E1konod\u00E1rn\u00E9. Pot\u00E9 toti\u017E doch\u00E1z\u00ED k p\u0159echodu na preceden\u010Dn\u00ED syst\u00E9m, tedy k odklonu od prim\u00E1rn\u00ED role z\u00E1kona jako pramene pr\u00E1va. Tento p\u0159\u00EDstup lze v sou\u010Dasn\u00E9m pr\u00E1vn\u00EDm \u0159\u00E1du \u010Cesk\u00E9 republiky vysledovat v oblasti finan\u010Dn\u00EDho pr\u00E1va, resp. konkr\u00E9tn\u011Bji pr\u00E1va da\u0148ov\u00E9ho a celn\u00EDho."@cs . . . . . "2"^^ . "\u010Cast\u00E1-Papierni\u010Dka" . . "Rozehnal, Tom\u00E1\u0161" . "Milestones in the tax and customs case law"@en . "9"^^ . "2009-01-01+01:00"^^ . "14220" . "2"^^ . "M\u00ED\u013Eniky pr\u00E1va v stredoeur\u00F3pskom priestore 2009" . . . . "Miln\u00EDky v judikatu\u0159e da\u0148ov\u00E9ho a celn\u00EDho pr\u00E1va" . "Bratislava" . . . "Supreme Administrative Court; Constitutional Court; Czech tax and customs case law; financial law"@en . "P(GP407/09/P494)" . . . . . "Milestones in the tax and customs case law"@en . "Miln\u00EDky v judikatu\u0159e da\u0148ov\u00E9ho a celn\u00EDho pr\u00E1va"@cs . "\u0160ramkov\u00E1, Dana" . "RIV/00216224:14220/09:00048659" . . "The basis of this article (Milestones within the Tax and Custom Case Law in the Czech Republic) is the Supreme Administrative Court Case No. 5 Afs 14/2004. In that case the Supreme Administrative Court expressed the legal opinion that the purpose and meaning of the Act can not look only on words and sentences of this law, since in some cases it may eliminate the democratic principle of common and literal text of the Act itself. This conclusion of the Czech Supreme Administrative Court can be regarded as generally correct, but only if some necessary conditions (which should guarantee the absence of its abuse) are fulfilled. Other view may lead to the extreme influence of judiciary power to the legislative one. Then there is the transition to the case system, i.e. to move away from the primary role of legal act as a source of law. This approach may be seen in the current law of the Czech Republic in the area of financial law, more specifically in the area of tax and customs law."@en . "Za z\u00E1klad \u010Dl\u00E1nku lze pova\u017Eovat Rozsudek Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu \u010D.j. 5 Afs 14/2004. V tomto rozsudku je vyj\u00E1d\u0159en pr\u00E1vn\u00ED n\u00E1zor Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu, kde je doslova tvrzeno, \u017Ee \u00FA\u010Del a smysl z\u00E1kona nelze hledat jen ve slovech a v\u011Bt\u00E1ch tohoto z\u00E1kona, jeliko\u017E v ur\u010Dit\u00FDch p\u0159\u00EDpadech m\u016F\u017Ee obecn\u00FD demokratick\u00FD princip vylou\u010Dit i doslovn\u00FD text samotn\u00E9ho z\u00E1kona. Tento z\u00E1v\u011Br Nejvy\u0161\u0161\u00EDho spr\u00E1vn\u00EDho soudu lze pova\u017Eovat za obecn\u011B spr\u00E1vn\u00FD, av\u0161ak pouze za spln\u011Bn\u00ED nezbytn\u00FDch podm\u00EDnek, kter\u00E9 by m\u011Bly zaru\u010Dit, \u017Ee nedojde k jeho zneu\u017Eit\u00ED. Jinak by mohlo doj\u00EDt a\u017E k ned\u016Fvodn\u00E9mu zv\u00FD\u0161en\u00ED vlivu soudn\u00ED moci na \u00FAkor moci z\u00E1konod\u00E1rn\u00E9. Pot\u00E9 toti\u017E doch\u00E1z\u00ED k p\u0159echodu na preceden\u010Dn\u00ED syst\u00E9m, tedy k odklonu od prim\u00E1rn\u00ED role z\u00E1kona jako pramene pr\u00E1va. Tento p\u0159\u00EDstup lze v sou\u010Dasn\u00E9m pr\u00E1vn\u00EDm \u0159\u00E1du \u010Cesk\u00E9 republiky vysledovat v oblasti finan\u010Dn\u00EDho pr\u00E1va, resp. konkr\u00E9tn\u011Bji pr\u00E1va da\u0148ov\u00E9ho a celn\u00EDho." . "Miln\u00EDky v judikatu\u0159e da\u0148ov\u00E9ho a celn\u00EDho pr\u00E1va" . "978-80-7160-295-8" . . "Miln\u00EDky v judikatu\u0159e da\u0148ov\u00E9ho a celn\u00EDho pr\u00E1va"@cs . "Univeerzita Komensk\u00E9ho v Bratislave, Pr\u00E1vnick\u00E1 fakulta" . "[D7371730E31D]" . "RIV/00216224:14220/09:00048659!RIV11-GA0-14220___" . "326380" .