. "53a" . . "53a" . . . "Platnost mezin\u00E1rodn\u00EDch smluv" . "Ustanoven\u00ED tohoto z\u00E1kona se pou\u017Eije, jen pokud mezin\u00E1rodn\u00ED smlouva, kterou je \u010Cesk\u00E1 republika v\u00E1z\u00E1na, nestanov\u00ED jinak. Subjekty, kter\u00E9 maj\u00ED podle t\u011Bchto smluv n\u00E1rok na vr\u00E1cen\u00ED nep\u0159\u00EDm\u00FDch dan\u00ED, mohou po\u017E\u00E1dat p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED org\u00E1n o vr\u00E1cen\u00ED zaplacen\u00E9 dan\u011B. Ministerstvo financ\u00ED stanov\u00ED vyhl\u00E1\u0161kou podm\u00EDnky vracen\u00ED dan\u011B." .