"Value Added Tax; VAT Act; Amendment; Harmonization; Directive; Incompatibilities; Legislation; European Union; Deduction; Tax Base; Passenger Car"@en . . "EkF, V\u0160B - TU Ostrava" . "V souvislosti se vstupem \u010Cesk\u00E9 republiky do Evropsk\u00E9 unie a nezbytnost\u00ED harmonizace \u010Desk\u00E9 legislativy v oblasti dan\u00ED s komunit\u00E1rn\u00EDm pr\u00E1vem byl p\u0159ijat z\u00E1kon \u010D. 235/2004 Sb., o dani z p\u0159idan\u00E9 hodnoty. Tento z\u00E1kon byl mnohokr\u00E1t m\u011Bn\u011Bn a novelizov\u00E1n. Z obsahu posledn\u00ED novely mezi nejd\u016Fle\u017Eit\u011Bj\u0161\u00ED zm\u011Bny pat\u0159\u00ED mo\u017Enost uplatn\u011Bn\u00ED n\u00E1roku na odpo\u010Det dan\u011B p\u0159i po\u0159\u00EDzen\u00ED osobn\u00EDho automobilu a za pov\u0161imnut\u00ED ve vztahu k osobn\u00EDm automobil\u016Fm stoj\u00ED tak\u00E9 mo\u017En\u00E9 dopady nesouladu ustanoven\u00ED z\u00E1kona o DPH vymezuj\u00EDc\u00ED z\u00E1klad dan\u011B v p\u0159\u00EDpad\u011B bez\u00FAplatn\u00E9ho poskytnut\u00ED zbo\u017E\u00ED se Sm\u011Brnic\u00ED o spole\u010Dn\u00E9m syst\u00E9mu DPH." . "Aspekty zm\u011Bn z\u00E1kona o DPH v roce 2009 ve vztahu k osobn\u00EDm automobil\u016Fm v podnik\u00E1n\u00ED" . . "1"^^ . "Aspekty zm\u011Bn z\u00E1kona o DPH v roce 2009 ve vztahu k osobn\u00EDm automobil\u016Fm v podnik\u00E1n\u00ED"@cs . "Aspekty zm\u011Bn z\u00E1kona o DPH v roce 2009 ve vztahu k osobn\u00EDm automobil\u016Fm v podnik\u00E1n\u00ED" . "304155" . "RIV/61989100:27510/09:00020737!RIV10-MSM-27510___" . "7"^^ . . "V souvislosti se vstupem \u010Cesk\u00E9 republiky do Evropsk\u00E9 unie a nezbytnost\u00ED harmonizace \u010Desk\u00E9 legislativy v oblasti dan\u00ED s komunit\u00E1rn\u00EDm pr\u00E1vem byl p\u0159ijat z\u00E1kon \u010D. 235/2004 Sb., o dani z p\u0159idan\u00E9 hodnoty. Tento z\u00E1kon byl mnohokr\u00E1t m\u011Bn\u011Bn a novelizov\u00E1n. Z obsahu posledn\u00ED novely mezi nejd\u016Fle\u017Eit\u011Bj\u0161\u00ED zm\u011Bny pat\u0159\u00ED mo\u017Enost uplatn\u011Bn\u00ED n\u00E1roku na odpo\u010Det dan\u011B p\u0159i po\u0159\u00EDzen\u00ED osobn\u00EDho automobilu a za pov\u0161imnut\u00ED ve vztahu k osobn\u00EDm automobil\u016Fm stoj\u00ED tak\u00E9 mo\u017En\u00E9 dopady nesouladu ustanoven\u00ED z\u00E1kona o DPH vymezuj\u00EDc\u00ED z\u00E1klad dan\u011B v p\u0159\u00EDpad\u011B bez\u00FAplatn\u00E9ho poskytnut\u00ED zbo\u017E\u00ED se Sm\u011Brnic\u00ED o spole\u010Dn\u00E9m syst\u00E9mu DPH."@cs . . "RIV/61989100:27510/09:00020737" . "1"^^ . . "V\u0160B - TU Ostrava, Ekonomick\u00E1 fakulta" . . . . . "11th International Conference MEKON 2009" . "27510" . . . "Aspects of Amendments to the VAT Act in 2009 in Relation with Passanger Cars Used in Business"@en . . "Aspects of Amendments to the VAT Act in 2009 in Relation with Passanger Cars Used in Business"@en . "S" . . . . . "Randov\u00E1, Kate\u0159ina" . "Ostrava" . . . "2009-05-20+02:00"^^ . . "[D7C4D6B14C97]" . "In connection with the entrance of the Czech republic to the European Union and the necessity to harmonize legislation in the field of taxes with Community law was adopted the Value Added Tax Act, No. 235/2004 Coll. This act was changed and amended many times. Among the most important changes from the latest amendment we can include the right of deduction for the purchase of a passenger car and in connection with passenger cars is also noteworthy the potential impact of incompatibilities to the provisions of the VAT act defining the tax base in case of their disposal free of charge goods with the Directive on the common system of value added tax."@en . . . "978-80-248-2013-2" . "Aspekty zm\u011Bn z\u00E1kona o DPH v roce 2009 ve vztahu k osobn\u00EDm automobil\u016Fm v podnik\u00E1n\u00ED"@cs . . .