"Nerudov\u00E1, Danu\u0161e" . "From 1st January 2005 there is obligation for publicly traded companies to complete the financial reports under IFRS in the EU. This can be considered as the first step in the efforts to create the unified rules for common consolidated tax base construction for the enterprises in the EU. The aim of the paper is to refer to the basic principles which the system should respect and also to analyze the selected areas in which the common definition should be adopted to avoid the situation in which the enterprises with European activities are facing different systems of taxation."@en . "1"^^ . "V r\u00E1mci EU maj\u00ED ve\u0159ejn\u011B obchodovateln\u00E9 spole\u010Dnosti od 1.ledna 2005 povinnost sestavovat \u00FA\u010Detn\u00ED z\u00E1v\u011Brku dle IFRS. Tato skute\u010Dnost v oblasti harmonizace dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED otv\u00EDr\u00E1 mo\u017Enost definice jednotn\u00FDch pravidel pro konstrukci spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B spole\u010Dnost\u00ED v EU. C\u00EDlem p\u0159\u00EDsp\u011Bvku je jednak upozornit na z\u00E1kladn\u00ED principy, je\u017E by syst\u00E9m m\u011Bl respektovat a d\u00E1le analyzovat vybran\u00E9 oblasti, ve kter\u00FDch by bylo nutno p\u0159ijmout jednotn\u00E9 definice, tak aby se spole\u010Dnosti p\u016Fsob\u00EDc\u00ED na jednotn\u00E9m trhu EU nemusely setk\u00E1vat s odli\u0161n\u00FDmi syst\u00E9my zdan\u011Bn\u00ED." . "RIV/62156489:43110/07:00111164!RIV08-GA0-43110___" . "1"^^ . "435482" . "V r\u00E1mci EU maj\u00ED ve\u0159ejn\u011B obchodovateln\u00E9 spole\u010Dnosti od 1.ledna 2005 povinnost sestavovat \u00FA\u010Detn\u00ED z\u00E1v\u011Brku dle IFRS. Tato skute\u010Dnost v oblasti harmonizace dan\u011B z p\u0159\u00EDjm\u016F korporac\u00ED otv\u00EDr\u00E1 mo\u017Enost definice jednotn\u00FDch pravidel pro konstrukci spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B spole\u010Dnost\u00ED v EU. C\u00EDlem p\u0159\u00EDsp\u011Bvku je jednak upozornit na z\u00E1kladn\u00ED principy, je\u017E by syst\u00E9m m\u011Bl respektovat a d\u00E1le analyzovat vybran\u00E9 oblasti, ve kter\u00FDch by bylo nutno p\u0159ijmout jednotn\u00E9 definice, tak aby se spole\u010Dnosti p\u016Fsob\u00EDc\u00ED na jednotn\u00E9m trhu EU nemusely setk\u00E1vat s odli\u0161n\u00FDmi syst\u00E9my zdan\u011Bn\u00ED."@cs . "Mo\u017Enosti zaveden\u00ED spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B v EU"@cs . "RIV/62156489:43110/07:00111164" . . "2007-01-01+01:00"^^ . "Prague" . "SME; common consolidated tax base; IFRS; corporate income tax harmonization"@en . . . . . "43110" . . . "P(GA402/07/0547)" . . "7"^^ . . "University of Economics" . "The Possibilities of Common Consolidated Tax Base Introduction in the EU"@en . "Praha" . "1;7" . "The Possibilities of Common Consolidated Tax Base Introduction in the EU"@en . . . "Theoretical and Practical Aspects of Public Finance" . . . "978-80-245-1188-7" . . "Mo\u017Enosti zaveden\u00ED spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B v EU" . "[CCC945C5F151]" . . . "Mo\u017Enosti zaveden\u00ED spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B v EU" . "Mo\u017Enosti zaveden\u00ED spole\u010Dn\u00E9ho konsolidovan\u00E9ho z\u00E1kladu dan\u011B v EU"@cs . .