"P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F v \u010Cesk\u00E9 republice. Vymezuje obecn\u00E9 a sou\u010Dasn\u011B specifick\u00E9 podm\u00EDnky p\u0159i zapo\u010D\u00EDt\u00E1v\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty do z\u00E1kladu dan\u011B podniku. Analyzuje probl\u00E9my vypl\u00FDvaj\u00EDc\u00ED z ustanoven\u00ED \u00A7 38na z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F a interpretuje postup aplikace dan\u00E9ho ustanoven\u00ED v praxi. Problematika je vysv\u011Btlov\u00E1na na n\u00E1zorn\u00FDch p\u0159\u00EDkladech." . . . "Uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty v \u010CR z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F" . . . "1"^^ . "Use of the tax loss in the Czech Republic from the income tax law perspective"@en . "1"^^ . . . "Brno" . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 problematikou uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F v \u010Cesk\u00E9 republice. Vymezuje obecn\u00E9 a sou\u010Dasn\u011B specifick\u00E9 podm\u00EDnky p\u0159i zapo\u010D\u00EDt\u00E1v\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty do z\u00E1kladu dan\u011B podniku. Analyzuje probl\u00E9my vypl\u00FDvaj\u00EDc\u00ED z ustanoven\u00ED \u00A7 38na z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F a interpretuje postup aplikace dan\u00E9ho ustanoven\u00ED v praxi. Problematika je vysv\u011Btlov\u00E1na na n\u00E1zorn\u00FDch p\u0159\u00EDkladech."@cs . "Brno" . . "Uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty v \u010CR z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F" . "Uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty v \u010CR z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F"@cs . "The paper deals with the problems of the use of the tax loss from income tax law perspective in the Czech Republic. It defines the generally and the specifically conditions applicable to inclusion of the tax loss to the tax base. It analyzes the regulation \u00A7 38na of the income tax law and it explicates the application of the regulation in praxis. The problem is interpreted on the examples."@en . "Use of the tax loss in the Czech Republic from the income tax law perspective"@en . "Z(MSM6215648904)" . "7"^^ . . "RIV/62156489:43110/10:00155422!RIV10-MSM-43110___" . . "[5659ABDE3AC4]" . "Sobotkov\u00E1, Veronika" . "2010-03-11+01:00"^^ . . "978-80-7375-385-6" . . . "deductible item; change in structure profits; significant change in structure partner; tax loss; tax relief"@en . . "Provozn\u011B ekonomick\u00E1 fakulta, Mendelova univerzita v Brn\u011B" . . "Uplat\u0148ov\u00E1n\u00ED da\u0148ov\u00E9 ztr\u00E1ty v \u010CR z hlediska z\u00E1kona o dan\u00EDch z p\u0159\u00EDjm\u016F"@cs . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2010" . "43110" . . . "294466" . "RIV/62156489:43110/10:00155422" . . .