"spr\u00E1vcem dan\u011B je p\u0159\u00EDslu\u0161n\u00FD finan\u010Dn\u00ED \u00FA\u0159ad; p\u0159i dovozu zbo\u017E\u00ED je spr\u00E1vcem dan\u011B p\u0159\u00EDslu\u0161n\u00FD celn\u00ED \u00FA\u0159ad s v\u00FDjimkou p\u0159\u00EDpad\u016F, kdy da\u0148ov\u00E1 povinnost p\u0159i dovozu zbo\u017E\u00ED vznik\u00E1 pl\u00E1tci podle \u00A7 23 odst. 3," . . . "4/1/r" . . . "r" .