"Masarykova univerzita" . "Dny pr\u00E1va \u2013 2010 \u2013 Days of Law, 4. ro\u010Dn\u00EDk mezin\u00E1rodn\u00ED konference po\u0159\u00E1dan\u00E9 Pr\u00E1vnickou fakultou Masarykovy univerzity, The conference proceedings" . . . "This work proposes caution about some aspects of the real estate tax with regard to their relation to the beneficiary. The authoress tries to accent the problem rising when the revenue collection is the commission of one subject different from the other, which gets benefit from the tax and emphasizes the importance of utility principle, which is not reflected in the Czech regulation. The authoress deals with selected structural elements of the tax, as are the rate, the tax base and the tax exemption considering the individual needs of particular municipialities. In the light of these facts she comments upon imperfections of the Czech real estate tax regulation, which are projected in the practice of the tax administration. This work compares the situation in the Czech republic with other coutries of the European Union."@en . "2010-01-01+01:00"^^ . . "1"^^ . "14220" . . "Benefici\u00E1\u0159 dan\u011B z nemovitost\u00ED z pohledu vybran\u00FDch konstruk\u010Dn\u00EDch prvk\u016F dan\u011B. Komparace \u010CR s vybran\u00FDmi st\u00E1ty EU" . . "RIV/00216224:14220/10:00047431" . "S, V" . . "978-80-210-5305-2" . "Tato pr\u00E1ce si klade za c\u00EDl upozornit na n\u011Bkter\u00E9 aspekty dan\u011B z nemovitost\u00ED v ohledu na jejich vztah k benefici\u00E1\u0159i. Sna\u017E\u00ED se akcentovat probl\u00E9m vznikaj\u00EDc\u00ED v p\u0159\u00EDpad\u011B, kdy v\u00FDb\u011Brem dan\u011B je pov\u011B\u0159en jin\u00FD subjekt, ne\u017E ten, kter\u00FD z n\u00ED m\u00E1 u\u017Eitek a zd\u016Fraznit tak v\u00FDznam principu prosp\u011Bchu, kter\u00FD \u010Cesk\u00E1 republika ve sv\u00E9 \u00FAprav\u011B nereflektuje. Autorka se zab\u00FDv\u00E1 vybran\u00FDmi konstruk\u010Dn\u00EDmi prvky dan\u011B, jako jsou sazba, da\u0148ov\u00FD z\u00E1klad a osvobozen\u00ED od dan\u011B, s ohledem na individu\u00E1ln\u00ED pot\u0159eby jednotliv\u00FDch obc\u00ED. Ve sv\u011Btle t\u011Bchto v\u0161ech skute\u010Dnost\u00ED vyt\u00FDk\u00E1 nedokonalosti \u010Desk\u00E9 \u00FApravy dan\u011B z nemovitost\u00ED, kter\u00E9 se prom\u00EDtaj\u00ED pr\u00E1v\u011B do praxe spr\u00E1vy dan\u011B. Pr\u00E1ce srovn\u00E1v\u00E1 situaci v \u010Cesk\u00E9 republice s jin\u00FDmi zem\u011Bmi Evropsk\u00E9 unie. V r\u00E1mci vybran\u00FDch zem\u00ED ukazuje jednotliv\u00E9 odli\u0161nosti \u00FAprav dan\u011B z nemovitost\u00ED a sna\u017E\u00ED se tyto odli\u0161nosti od\u016Fvodnit a ur\u010Dit, zda jsou s principem prosp\u011Bchu v souladu, \u010Di nikoli."@cs . "248591" . "1"^^ . . . . "Beneficiary of Tax on Real Estate with Regard to Selected Constructional Elements of Tax. Comparison of Czech Republic with the Selected Countries of European Union"@en . "Tato pr\u00E1ce si klade za c\u00EDl upozornit na n\u011Bkter\u00E9 aspekty dan\u011B z nemovitost\u00ED v ohledu na jejich vztah k benefici\u00E1\u0159i. Sna\u017E\u00ED se akcentovat probl\u00E9m vznikaj\u00EDc\u00ED v p\u0159\u00EDpad\u011B, kdy v\u00FDb\u011Brem dan\u011B je pov\u011B\u0159en jin\u00FD subjekt, ne\u017E ten, kter\u00FD z n\u00ED m\u00E1 u\u017Eitek a zd\u016Fraznit tak v\u00FDznam principu prosp\u011Bchu, kter\u00FD \u010Cesk\u00E1 republika ve sv\u00E9 \u00FAprav\u011B nereflektuje. Autorka se zab\u00FDv\u00E1 vybran\u00FDmi konstruk\u010Dn\u00EDmi prvky dan\u011B, jako jsou sazba, da\u0148ov\u00FD z\u00E1klad a osvobozen\u00ED od dan\u011B, s ohledem na individu\u00E1ln\u00ED pot\u0159eby jednotliv\u00FDch obc\u00ED. Ve sv\u011Btle t\u011Bchto v\u0161ech skute\u010Dnost\u00ED vyt\u00FDk\u00E1 nedokonalosti \u010Desk\u00E9 \u00FApravy dan\u011B z nemovitost\u00ED, kter\u00E9 se prom\u00EDtaj\u00ED pr\u00E1v\u011B do praxe spr\u00E1vy dan\u011B. Pr\u00E1ce srovn\u00E1v\u00E1 situaci v \u010Cesk\u00E9 republice s jin\u00FDmi zem\u011Bmi Evropsk\u00E9 unie. V r\u00E1mci vybran\u00FDch zem\u00ED ukazuje jednotliv\u00E9 odli\u0161nosti \u00FAprav dan\u011B z nemovitost\u00ED a sna\u017E\u00ED se tyto odli\u0161nosti od\u016Fvodnit a ur\u010Dit, zda jsou s principem prosp\u011Bchu v souladu, \u010Di nikoli." . . "tax; tax of the real estate; structural elements; rate; tax base"@en . "M\u00FCllerov\u00E1, Krist\u00FDna" . . "Beneficiary of Tax on Real Estate with Regard to Selected Constructional Elements of Tax. Comparison of Czech Republic with the Selected Countries of European Union"@en . . "9"^^ . . "RIV/00216224:14220/10:00047431!RIV11-MSM-14220___" . . . "Brno" . "Benefici\u00E1\u0159 dan\u011B z nemovitost\u00ED z pohledu vybran\u00FDch konstruk\u010Dn\u00EDch prvk\u016F dan\u011B. Komparace \u010CR s vybran\u00FDmi st\u00E1ty EU" . "Brno" . "[D0AE6B4C732D]" . . "Benefici\u00E1\u0159 dan\u011B z nemovitost\u00ED z pohledu vybran\u00FDch konstruk\u010Dn\u00EDch prvk\u016F dan\u011B. Komparace \u010CR s vybran\u00FDmi st\u00E1ty EU"@cs . . . "Benefici\u00E1\u0159 dan\u011B z nemovitost\u00ED z pohledu vybran\u00FDch konstruk\u010Dn\u00EDch prvk\u016F dan\u011B. Komparace \u010CR s vybran\u00FDmi st\u00E1ty EU"@cs .