. "Aktu\u00E1ln\u00ED ot\u00E1zky finan\u010Dn\u00EDho pr\u00E1va ve st\u0159edoevropsk\u00E9m prostoru" . "financial law.; tax system in the Czech Republic; luxury tax; tax law; Tax"@en . . "RIV/49777513:23320/13:43921672!RIV15-MSM-23320___" . "Olomouc" . . . "J\u00E1no\u0161\u00EDkov\u00E1, Petra" . "354"^^ . "Iuridicum Olomoucense" . . "I" . . . . . . "8"^^ . "23320" . "P\u0159epychov\u00E1 da\u0148 - v\u010Dera a dnes?" . . "[600C80BA8370]" . "The luxury tax - yesterday and today? The luxury tax - yesterday and today? The Luxury Tax - yesterday and today?"@en . . "P\u0159epychov\u00E1 da\u0148 - v\u010Dera a dnes?" . . "P\u0159epychov\u00E1 da\u0148 je dnes ji\u017E skoro zapomenut\u00FDm institutem finan\u010Dn\u00EDho pr\u00E1va. V historii \u010Ceskoslovenska byla zavedena pouze t\u0159ikr\u00E1t, a to v\u017Edy tehdy, kdy bylo pot\u0159eba pos\u00EDlit p\u0159\u00EDjmovou str\u00E1nku ve\u0159ejn\u00FDch rozpo\u010Dt\u016F v souvislosti s hospod\u00E1\u0159sk\u00FDmi (finan\u010Dn\u00EDmi) krizemi nebo obnovit finan\u010Dn\u00ED stabilitu st\u00E1tu. C\u00EDlem autorky je anal\u00FDza institutu p\u0159epychov\u00E9 dan\u011B na z\u00E1klad\u011B rozboru dobov\u00FDch pr\u00E1vn\u00EDch pramen\u016F a ot\u00E1zky zaveden\u00ED t\u00E9to dan\u011B dnes. V\u00FDzkum se zam\u011B\u0159uje na \u00FAzem\u00ED \u010Cesk\u00E9 republiky." . "P\u0159epychov\u00E1 da\u0148 - v\u010Dera a dnes?"@cs . . "The luxury tax - yesterday and today? The luxury tax - yesterday and today? The Luxury Tax - yesterday and today?"@en . "978-80-87382-43-1" . "1"^^ . . "The luxury tax is now almost forgotten Institute of Financial Law. In the history of the Czechoslovakia was introduced only three times, each time when it was necessary to strengthen the revenue side of public budgets in the context of economic (financial) crisis or restore the financial stability of the country. The aim of the author is to institute a luxury tax analysis based on an analysis of historical sources of law and issues of introducing this tax today. The research focuses on the Czech Republic."@en . "RIV/49777513:23320/13:43921672" . "1"^^ . "P\u0159epychov\u00E1 da\u0148 - v\u010Dera a dnes?"@cs . "P\u0159epychov\u00E1 da\u0148 je dnes ji\u017E skoro zapomenut\u00FDm institutem finan\u010Dn\u00EDho pr\u00E1va. V historii \u010Ceskoslovenska byla zavedena pouze t\u0159ikr\u00E1t, a to v\u017Edy tehdy, kdy bylo pot\u0159eba pos\u00EDlit p\u0159\u00EDjmovou str\u00E1nku ve\u0159ejn\u00FDch rozpo\u010Dt\u016F v souvislosti s hospod\u00E1\u0159sk\u00FDmi (finan\u010Dn\u00EDmi) krizemi nebo obnovit finan\u010Dn\u00ED stabilitu st\u00E1tu. C\u00EDlem autorky je anal\u00FDza institutu p\u0159epychov\u00E9 dan\u011B na z\u00E1klad\u011B rozboru dobov\u00FDch pr\u00E1vn\u00EDch pramen\u016F a ot\u00E1zky zaveden\u00ED t\u00E9to dan\u011B dnes. V\u00FDzkum se zam\u011B\u0159uje na \u00FAzem\u00ED \u010Cesk\u00E9 republiky."@cs . . "Acta iuridica olomoucensia. Monografie a studie" . "99028" .