. . "Zda\u0148ov\u00E1n\u00ED cigaret v \u010Cesk\u00E9 republice v kontextu harmonizace sazeb dan\u00E9ho akc\u00EDzu v Evropsk\u00E9 unii" . "1802-2200" . . "352862" . "Taxation of cigarettes in the Czech Republic in context of harmonization of given excise duty rates in the European Union"@en . "Zda\u0148ov\u00E1n\u00ED cigaret v \u010Cesk\u00E9 republice v kontextu harmonizace sazeb dan\u00E9ho akc\u00EDzu v Evropsk\u00E9 unii"@cs . "43110" . "RIV/62156489:43110/09:00152332" . "1"^^ . . "cigarettes; excise duty; harmonization"@en . . "1"^^ . "4" . . "\u010Cesk\u00FD finan\u010Dn\u00ED a \u00FA\u010Detn\u00ED \u010Dasopis" . "Z(MSM6215648904)" . "Akc\u00EDz uvalen\u00FD na cigarety je p\u0159edm\u011Btem harmoniza\u010Dn\u00EDch snah v r\u00E1mci Evropsk\u00E9 unie. V\u00FDznamn\u00FDm prvkem t\u011Bchto snah je sjednocov\u00E1n\u00ED v\u00FD\u0161e sazby, pom\u011Br\u016F jednotliv\u00FDch \u010D\u00E1st\u00ED sazeb a tak\u00E9 absolutn\u00ED v\u00FD\u0161e \u010D\u00E1stky dan\u011B z cigaret. Po\u017Eadavky na zda\u0148ov\u00E1n\u00ED cigaret z hlediska uveden\u00FDch kriteri\u00ED se v \u010Dase m\u011Bn\u00ED a \u010Dlensk\u00E9 zem\u011B Evropsk\u00E9 unie mus\u00ED na tyto zm\u011Bny reagovat \u00FApravou n\u00E1rodn\u00ED legislativy. Stejn\u011B tak tomu je v \u010Cesk\u00E9 republice, kter\u00E1 do Evropsk\u00E9 unie vstoupila v roce 2004. P\u0159es vyjednan\u00E9 v\u00FDjimky v r\u00E1mci p\u0159\u00EDstupov\u00E9ho procesu se zde stalo, \u017Ee jedno z kriteri\u00ED zda\u0148ov\u00E1n\u00ED cigaret nebylo napln\u011Bno ani po uplynut\u00ED p\u0159echodn\u00E9ho obdob\u00ED. V sou\u010Dasn\u00E9 dob\u011B v\u0161ak ji\u017E \u010Cesk\u00E1 republika pln\u00ED v\u0161echny uveden\u00E9 po\u017Eadavky t\u00FDkaj\u00EDc\u00ED se zda\u0148ov\u00E1n\u00ED cigaret. V roce 2010 a 2014 maj\u00ED prob\u011Bhnout dle aktu\u00E1ln\u00EDho n\u00E1vrhu sm\u011Brnice t\u00FDkaj\u00EDc\u00ED se zda\u0148ov\u00E1n\u00ED tab\u00E1kov\u00FDch v\u00FDrobk\u016F dal\u0161\u00ED harmoniza\u010Dn\u00ED kroky, na kter\u00E9 bude muset \u010Cesk\u00E1 republika odpov\u00EDdaj\u00EDc\u00EDm zp\u016Fsobem reagovat." . "Akc\u00EDz uvalen\u00FD na cigarety je p\u0159edm\u011Btem harmoniza\u010Dn\u00EDch snah v r\u00E1mci Evropsk\u00E9 unie. V\u00FDznamn\u00FDm prvkem t\u011Bchto snah je sjednocov\u00E1n\u00ED v\u00FD\u0161e sazby, pom\u011Br\u016F jednotliv\u00FDch \u010D\u00E1st\u00ED sazeb a tak\u00E9 absolutn\u00ED v\u00FD\u0161e \u010D\u00E1stky dan\u011B z cigaret. Po\u017Eadavky na zda\u0148ov\u00E1n\u00ED cigaret z hlediska uveden\u00FDch kriteri\u00ED se v \u010Dase m\u011Bn\u00ED a \u010Dlensk\u00E9 zem\u011B Evropsk\u00E9 unie mus\u00ED na tyto zm\u011Bny reagovat \u00FApravou n\u00E1rodn\u00ED legislativy. Stejn\u011B tak tomu je v \u010Cesk\u00E9 republice, kter\u00E1 do Evropsk\u00E9 unie vstoupila v roce 2004. P\u0159es vyjednan\u00E9 v\u00FDjimky v r\u00E1mci p\u0159\u00EDstupov\u00E9ho procesu se zde stalo, \u017Ee jedno z kriteri\u00ED zda\u0148ov\u00E1n\u00ED cigaret nebylo napln\u011Bno ani po uplynut\u00ED p\u0159echodn\u00E9ho obdob\u00ED. V sou\u010Dasn\u00E9 dob\u011B v\u0161ak ji\u017E \u010Cesk\u00E1 republika pln\u00ED v\u0161echny uveden\u00E9 po\u017Eadavky t\u00FDkaj\u00EDc\u00ED se zda\u0148ov\u00E1n\u00ED cigaret. V roce 2010 a 2014 maj\u00ED prob\u011Bhnout dle aktu\u00E1ln\u00EDho n\u00E1vrhu sm\u011Brnice t\u00FDkaj\u00EDc\u00ED se zda\u0148ov\u00E1n\u00ED tab\u00E1kov\u00FDch v\u00FDrobk\u016F dal\u0161\u00ED harmoniza\u010Dn\u00ED kroky, na kter\u00E9 bude muset \u010Cesk\u00E1 republika odpov\u00EDdaj\u00EDc\u00EDm zp\u016Fsobem reagovat."@cs . "4" . . "Taxation of cigarettes in the Czech Republic in context of harmonization of given excise duty rates in the European Union"@en . "David, Petr" . . "[4FAB95BC8C68]" . . . "16"^^ . "Excise duty imposed on cigarettes is a subject of tax harmonization effort in the European Union. Important element of this effort is the unification of tax rates, harmonization of proportions of individual parts of tax rates and harmonization of total amount of tax imposed on cigarettes. Cigarette taxation requirements referring to mentioned criteria vary, therefore the European Union member states, including Czech Republic, member since 2004 - must adapt their national legislation according to these changes. Despite of several exceptions negotiated during the entry procedure and even after expiration of the transitional period term, one of these criteria stayed unfulfilled. However, today the Czech Republic is fulfilling all requirements concerning the cigarette taxation. According to actual proposal to a directive regarding the taxation of tobacco taxation other harmonization steps are assumed in 2010 and 2014 and the Czech Republic is urged to respond them."@en . "CZ - \u010Cesk\u00E1 republika" . "RIV/62156489:43110/09:00152332!RIV10-MSM-43110___" . . . . "Zda\u0148ov\u00E1n\u00ED cigaret v \u010Cesk\u00E9 republice v kontextu harmonizace sazeb dan\u00E9ho akc\u00EDzu v Evropsk\u00E9 unii"@cs . . "Zda\u0148ov\u00E1n\u00ED cigaret v \u010Cesk\u00E9 republice v kontextu harmonizace sazeb dan\u00E9ho akc\u00EDzu v Evropsk\u00E9 unii" . .