"\u0160irok\u00FD, Jan" . . "Dan\u011B v Evropsk\u00E9 unii" . "53"^^ . "The second part of the book (chapters 2 to 4) deals with concrete results of the coordination and harmonization of taxes in the field of direct taxes, the value added tax and excise duties. The structure is chosen because of the different level of the harmonization at particular type of taxes: while the harmonization process stagnates at the direct taxes, it is in the phase of the expressive unification of legislative rules including the interval of tax rates at the value added tax and there are set minimal tax rates at excise duties."@en . . "Praha" . "RIV/61989100:27510/10:86077596" . . "Harmonizace a koordinace v oblasti p\u0159\u00EDm\u00FDch dan\u00ED" . "261236" . "Harmonization and coordination in the field of direct taxes"@en . . "1"^^ . "978-80-7201-799-7" . "RIV/61989100:27510/10:86077596!RIV11-MSM-27510___" . "1"^^ . "neuveden" . . "27510" . "Druh\u00E1 \u010D\u00E1st knihy (kapitola 2-4)se v\u011Bnuje konkr\u00E9tn\u00EDm v\u00FDsledk\u016Fm koordinace a harmonizace dan\u00ED v oblastech p\u0159\u00EDm\u00FDch dan\u00ED, dan\u011B z p\u0159idan\u00E9 hodnoty a akc\u00EDz\u016F. \u010Clen\u011Bn\u00ED je zvoleno z d\u016Fvod\u016F rozd\u00EDln\u00E9ho stupn\u011B harmonizace u jednotliv\u00FDch typ\u016F dan\u00ED: zat\u00EDmco u p\u0159\u00EDm\u00FDch dan\u00ED harmoniza\u010Dn\u00ED proces stagnuje, u dan\u011B z p\u0159idan\u00E9 hodnoty je ve f\u00E1zi v\u00FDrazn\u00E9ho sjednocov\u00E1n\u00ED legislativn\u00EDch p\u0159edpis\u016F v\u010Detn\u011B intervalu da\u0148ov\u00FDch sazeb a u akc\u00EDz\u016F jsou stanoveny minim\u00E1ln\u00ED sazby dan\u00ED." . "[31BCB19E0400]" . . . "Harmonizace a koordinace v oblasti p\u0159\u00EDm\u00FDch dan\u00ED"@cs . "Harmonization and coordination in the field of direct taxes"@en . "Harmonizace a koordinace v oblasti p\u0159\u00EDm\u00FDch dan\u00ED"@cs . "Druh\u00E1 \u010D\u00E1st knihy (kapitola 2-4)se v\u011Bnuje konkr\u00E9tn\u00EDm v\u00FDsledk\u016Fm koordinace a harmonizace dan\u00ED v oblastech p\u0159\u00EDm\u00FDch dan\u00ED, dan\u011B z p\u0159idan\u00E9 hodnoty a akc\u00EDz\u016F. \u010Clen\u011Bn\u00ED je zvoleno z d\u016Fvod\u016F rozd\u00EDln\u00E9ho stupn\u011B harmonizace u jednotliv\u00FDch typ\u016F dan\u00ED: zat\u00EDmco u p\u0159\u00EDm\u00FDch dan\u00ED harmoniza\u010Dn\u00ED proces stagnuje, u dan\u011B z p\u0159idan\u00E9 hodnoty je ve f\u00E1zi v\u00FDrazn\u00E9ho sjednocov\u00E1n\u00ED legislativn\u00EDch p\u0159edpis\u016F v\u010Detn\u011B intervalu da\u0148ov\u00FDch sazeb a u akc\u00EDz\u016F jsou stanoveny minim\u00E1ln\u00ED sazby dan\u00ED."@cs . "Harmonizace a koordinace v oblasti p\u0159\u00EDm\u00FDch dan\u00ED" . . . . . . "S" . "direct taxes; coordination; harmonization"@en . . . "352"^^ . "Linde nakladatelstv\u00ED s.r.o.,Praha" .