Zastosowanie zasady nadużycia prawa z perspektywy konstytucyjnego ograniczenia nakładania podatku w Republice Czeskiej

The principle of abuse of law is expressly regulated in the Czech Republic as one of the basic legal principles in the field of tax law and tax administration. However, its application is not unlimited and is restricted by the constitutional limits of tax imposition. The article aims to define the limits of its application from the perspective of constitutional conformity. The paper points out the very anchoring of the principle in the legal system, including relevant case law, and analyses possible situations of its application from the perspective of the actions of tax subjects. An integral part of the article is the presentation of specific tax law issues where the principle of the prohibition of abuse of law has been applied across the board in the Czech Republic. In the conclusion, the conflict of the principle of prohibition of abuse of law with the principles of in dubio pro fisco and in dubio pro lebertate is pointed out.Zasada nadużycia prawa jest wyraźnie uregulowana w Republice Czeskiej jako jedna z podstawowych reguł prawnych w dziedzinie prawa podatkowego oraz w administracji podatkowej. Jej stosowanie nie jest jednak nieograniczone, a granice te wyznacza konstytucyjny limit nakładania podatków. Celem artykułu jest określenie granic stosowania tej zasady z perspektywy zgodności z Konstytucją. W artykule opisano podstawy powyższej zasady w ramach systemu prawnego, w tym w odpowiednim orzecznictwie, oraz przeanalizowano sytuacje, w jakich może zostać zastosowana z perspektywy działań podmiotów podatkowych. Integralną częścią artykułu jest przedstawienie konkretnych problemów z zakresu prawa podatkowego, w odniesieniu do których zasada zakazu nadużywania prawa była stosowana w całej Republice Czeskiej. W podsumowaniu wskazano nakonflikt zakazu nadużywania prawa z zasadami in dubio pro fisco oraz in dubio pro libertate

Expropriation from the administrative law and financial law point of view in the Czech Republic

Niniejsze opracowanie dotyczy instytucji wywłaszczenia nieruchomości: teoretycznych podstaw wywłaszczenia, prawnych uwarunkowań stosowania tej instytucji. Autorzy przedstawiają procedurę wywłaszczania (w tym – organy prowadzące postępowanie i strony tego postępowania), poruszają również zagadnienie sposobu definiowania interesu publicznego (cel wywłaszczenia), metod wyceny nieruchomości oraz orzekania o należnym odszkodowaniu. Zwrócono również uwagę na aspekt podatkowy wywłaszczenia, tj. obowiązki podatkowe po stronie wywłaszczonego i wywłaszczającego.Petr Průcha - Masaryk UniversityJan Neckář - Masaryk Universit

Synestetické asociace a psychopatologické symptomy.

1 Synestetické asociace a psychopatologické symptomy Marcel Necká Abstrakt Synestézie v obecném smyslu p edstavuje jev intersenzorického a intrasenzorického propojení, které m že být pozorováno za r zných fyziologických a patologických okolností, nap íklad jako kreativita v um ní nebo v ípad n kterých mozkových dysfunkcí. Synestézie jako jev je p edevším formována prost ednictvím transmodálních asociativních spojení, které mohou tvo it kontinuum od tzv. "silných" synestetických jev až k jejím mírným formám, které pravd podobn umož ují tvorbu synestetických metaphor a imaginace. Tato studie je zam ena na projektivní analýzu slovn barevných asociací a jejich vztahu k psychoaptologickým m ením reflektujícím stres, depresi, disociaci a dalších psychometrických m ení u 154 ú astník vybraných z obecné populace. Výsledky této studie jsou v souladu s dosavadními publikovanými poznatky, které dokládají, že sv tlejší barvy jsou mnohem ast ji asociovány s pozitivními emocionálními významy ve srovnání s tmavšími barvami. Navíc výsledky této studie ukazují vztahy t chto barevn -slovních asociací k psychopatologickým symptom m a to prost ednictvím vztahu n kterých specifických slov k symptom m deprese, úzkosti, alexithymie a n kterým symptom m traumatického stresu. Tyto výsledky jsou v souladu s existujícími poznatky...1 Synesthetic associations and psychopathological symptoms Marcel Necká Abstract Synesthesia in general is a phenomenon of intersensory and intrasensory linkage that may be observed in various conditions including artistic creativity and also manifests in conditions of various brain dysfunctions and injuries. Synesthesia is a phenomenon represented by transmodal associative connections that may represent a continuum from strong synesthetic phenomena to its mild forms that may enable creation of "synesthetic" metaphors. This study is focused on projective assessments of word-color association and their relationship to psychopathological measures reflecting stress, depression, dissociation and other psychometric measures in 154 participants selected from general population. The results are in agreement with previous reported studies suggesting that lighter colors are more frequently associated with positive emotional meanings. In addition the results indicate significant relationships of color- word associations to some specific words with depression, anxiety, alexithymia and symptoms of traumatic stress. These results are in ac-cordance with existing findings in context of the so-called metaphorical synesthesia where significant role might be attributed to color intensity. In this context, results of this...Psychiatrická klinika 1. LF a VFN v PrazeDepartment of Psychiatry First Faculty of Medicine and General University Hospital in PragueFirst Faculty of Medicine1. lékařská fakult

The influence of the pupil self-government on the decisions of the elementary school director

Katedra andragogiky a managementu vzděláváníFaculty of EducationPedagogická fakult

Daňové úroky a zásada zákazu anatocismu

Článek je věnován problematice daňových úroků, jejich vztahů a řeší otázku, zda je v daňovém právu dodržena zásada zákazu anatocismu. Podrobně jsou vymezeny jednotlivé druhy platebních deliktů v oblasti daní, související sankce a návazně pak analyzován jejich vzájemný vztah s ohledem na posouzení otázky přípustnosti úročení úroků

THE FORAGE UTILIZATION OF WINTER PEA-CEREAL MIXTURE IN AGRICULTURE LOW-INPUT SYSTEM

Abstract HAKL, J., BRANT, V., MÁŠKOVÁ, K., NECKÁŘ, K., PIVEC, J.: The forage utilization of winter pea-cereal mixture in agriculture low-input system. Acta univ. agric. et silvic. Mendel. Brun., 2011, LIX, No. 5, pp. 47-52 The aim of this paper is to evaluate the forage utilization of winter catch crop in relation to yield and mixture composition. In 2006-2009, the plot experiment with winter pea in mixtures with rye and triticale was conducted under completely randomized design with four replicates. The productivity of mixture was above 10 t.ha −1 whilst the signifi cantly lowest value was observed for pea monoculture. The rye represented the most productive component in mixture but it achieved lower forage quality in comparison with triticale. The ratio of pea varied from 7 to 38 % in dependence on year and companion cereal. The triticale mixture provided higher ratio in comparison with rye and signifi cant diff erences between rye varieties were also detected. The quality of mixture was depended mainly on ratio of crops in the mixture. The ratio of pea signifi cantly increased crude protein content in mixture according to linear regression where crude protein = 9.56 + 0.11* weight percentage pea ratio (P < 0.000, R 2 = 0.89). Quality of pea forage was also infl uenced by companion crop where pea in mixture with rye achieved signifi cantly lower quality. The amount of weeds was highest in the pea monoculture and lowest in mixture with rye

N-acetylcysteine treatment prevents the up-regulation of MnSOD in chronically hypoxic rat hearts

Summary Chronic intermittent hypoxia (CIH) is associated with increased production of reactive oxygen species that contributes to the adaptive mechanism underlying the improved myocardial ischemic tolerance. The aim was to find out whether the antioxidative enzyme manganese superoxide dismutase (MnSOD) can play a role in CIH-induced cardioprotection. Adult male Wistar rats were exposed to intermittent hypobaric hypoxi

Epoxyeicosatrienoic Acid-Based Therapy Attenuates the Progression of Postischemic Heart Failure in Normotensive Sprague-Dawley but Not in Hypertensive Ren-2 Transgenic Rats

Epoxyeicosatrienoic acids (EETs) and their analogs have been identified as potent antihypertensive compounds with cardio- and renoprotective actions. Here, we examined the effect of EET-A, an orally active EET analog, and c-AUCB, an inhibitor of the EETs degrading enzyme soluble epoxide hydrolase, on the progression of post-myocardial infarction (MI) heart failure (HF) in normotensive Hannover Sprague-Dawley (HanSD) and in heterozygous Ren-2 transgenic rats (TGR) with angiotensin II-dependent hypertension. Adult male rats (12 weeks old) were subjected to 60-min left anterior descending (LAD) coronary artery occlusion or sham (non-MI) operation. Animals were treated with EET-A and c-AUCB (10 and 1 mg/kg/day, respectively) in drinking water, given alone or combined for 5 weeks starting 24 h after MI induction. Left ventricle (LV) function and geometry were assessed by echocardiography before MI and during the progression of HF. At the end of the study, LV function was determined by catheterization and tissue samples were collected. Ischemic mortality due to the incidence of sustained ventricular fibrillation was significantly higher in TGR than in HanSD rats (35.4 and 17.7%, respectively). MI-induced HF markedly increased LV end-diastolic pressure (Ped) and reduced fractional shortening (FS) and the peak rate of pressure development [+(dP/dt)max] in untreated HanSD compared to sham (non-MI) group [Ped: 30.5 ± 3.3 vs. 9.7 ± 1.3 mmHg; FS: 11.1 ± 1.0 vs. 40.8 ± 0.5%; +(dP/dt)max: 3890 ± 291 vs. 5947 ± 309 mmHg/s]. EET-A and c-AUCB, given alone, tended to improve LV function parameters in HanSD rats. Their combination amplified the cardioprotective effect of single therapy and reached significant differences compared to untreated HanSD controls [Ped: 19.4 ± 2.2 mmHg; FS: 14.9 ± 1.0%; +(dP/dt)max: 5278 ± 255 mmHg/s]. In TGR, MI resulted in the impairment of LV function like HanSD rats. All treatments reduced the increased level of albuminuria in TGR compared to untreated MI group, but neither single nor combined EET-based therapy improved LV function. Our results indicate that EET-based therapy attenuates the progression of post-MI HF in HanSD, but not in TGR, even though they exhibited renoprotective action in TGR hypertensive rats