"RIV/61989100:27510/10:86076416" . "1211-9946" . "Rezervy na opravy hmotn\u00E9ho majetku" . "27510" . "Bulletin Komory da\u0148ov\u00FDch poradc\u016F \u010Cesk\u00E9 republiky" . "3/2010" . "Rylov\u00E1, Zuzana" . . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 legislativn\u00EDmi zm\u011Bnami v oblasti navrhov\u00E1n\u00ED a prov\u00E1d\u011Bn\u00ED pr\u00E1vn\u00EDch p\u0159edpis\u016F na opravy hmotn\u00E9ho majetku a jejich da\u0148ov\u00E9 dopady pro poplatn\u00EDky."@cs . "Rezervy na opravy hmotn\u00E9ho majetku" . . "RIV/61989100:27510/10:86076416!RIV11-MSM-27510___" . "The article deals with the legislative changes in the design and implementation of legal provisions for the repair of tangible assets and their tax implications for taxpayers."@en . . . "1"^^ . "1"^^ . . "reserves; a tax expenditure; income tax"@en . "Provision for repairs of tangible fixed assets"@en . "CZ - \u010Cesk\u00E1 republika" . . "285206" . . . "Rezervy na opravy hmotn\u00E9ho majetku"@cs . "Rezervy na opravy hmotn\u00E9ho majetku"@cs . "N" . "Provision for repairs of tangible fixed assets"@en . . . "4"^^ . . . . "[6D32E535D0BD]" . "1" . . "\u010Cl\u00E1nek se zab\u00FDv\u00E1 legislativn\u00EDmi zm\u011Bnami v oblasti navrhov\u00E1n\u00ED a prov\u00E1d\u011Bn\u00ED pr\u00E1vn\u00EDch p\u0159edpis\u016F na opravy hmotn\u00E9ho majetku a jejich da\u0148ov\u00E9 dopady pro poplatn\u00EDky." .