{"id":1398,"date":"2021-10-25T10:16:05","date_gmt":"2021-10-25T08:16:05","guid":{"rendered":"https:\/\/boomandsmart.com\/namietat-porusenie-precedencnej-zasady-v-danovom-konani-sa-vyplaca\/"},"modified":"2021-10-25T10:16:05","modified_gmt":"2021-10-25T08:16:05","slug":"namietat-porusenie-precedencnej-zasady-v-danovom-konani-sa-vyplaca","status":"publish","type":"post","link":"https:\/\/boomandsmart.com\/sk\/namietat-porusenie-precedencnej-zasady-v-danovom-konani-sa-vyplaca\/","title":{"rendered":"Namieta\u0165 poru\u0161enie preceden\u010dnej z\u00e1sady v\u00a0da\u0148ovom konan\u00ed sa vypl\u00e1ca!"},"content":{"rendered":"<h5>Preceden\u010dn\u00e1 z\u00e1sada sa prejavuje po\u017eiadavkou rovnak\u00e9ho metra. \u010co v\u0161ak v\u00a0pr\u00edpade, ke\u010f \u00a0spr\u00e1vca dane pri svojom rozhodovan\u00ed uplat\u0148uje na toto\u017en\u00fa situ\u00e1ciu dvojak\u00fd meter?<\/h5>\n<p>&nbsp;<\/p>\n<p>Z\u00e1kladn\u00e9 z\u00e1sady spr\u00e1vy dan\u00ed s\u00fa nevyhnutn\u00fdmi interpreta\u010dn\u00fdmi n\u00e1vodmi, z ktor\u00fdch je potrebn\u00e9 vych\u00e1dza\u0165 pri realiz\u00e1cii a aplik\u00e1cii jednotliv\u00fdch ustanoven\u00ed pr\u00e1vnych predpisov v oblasti da\u0148ov\u00e9ho pr\u00e1va. Ka\u017ed\u00fd, kto sa akoko\u013evek na spr\u00e1ve dan\u00ed z\u00fa\u010dastnil, je povinn\u00fd ich re\u0161pektova\u0165 a dodr\u017eiava\u0165. Ich pr\u00edpadn\u00e9 nere\u0161pektovanie by mohlo by\u0165 d\u00f4vodom pre zmenu alebo zru\u0161enie rozhodnutia da\u0148ov\u00e9ho org\u00e1nu.<\/p>\n<p>Medzi z\u00e1kladn\u00e9 z\u00e1sady spr\u00e1vy dan\u00ed patr\u00ed aj preceden\u010dn\u00e1 z\u00e1sada, ktorej pozit\u00edvno pr\u00e1vne vymedzenie znie: \u201e<em>Spr\u00e1vca dane db\u00e1 na to, aby pri rozhodovan\u00ed v skutkovo zhodn\u00fdch pr\u00edpadoch nevznikali neod\u00f4vodnen\u00e9 rozdiely<\/em>.\u201c<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> Predmetn\u00e1 z\u00e1sada je v\u00fdznamn\u00e1 pr\u00e1ve z\u00a0toho d\u00f4vodu, aby v\u00a0t\u00fdch ist\u00fdch, resp. podobn\u00fdch pr\u00edpadoch, spr\u00e1vny org\u00e1n nedospel k\u00a0in\u00e9mu zisteniu skutkov\u00e9ho stavu veci, ke\u010f\u017ee uveden\u00e9 by neviedlo k\u00a0posil\u0148ovaniu pr\u00e1vnej istoty \u00fa\u010dastn\u00edkov konania. Pri inkorporovan\u00ed predmetnej z\u00e1sady do da\u0148ov\u00e9ho poriadku bolo tak cie\u013eom z\u00e1konodarcu dosiahnu\u0165 zjednotenie rozhodovac\u00edch procesov spr\u00e1vcu dane, \u010do mo\u017eno hodnoti\u0165 ako pozit\u00edvnu snahu o dosiahnutie jednak presved\u010divosti a jednak univerz\u00e1lnosti hodnotenia d\u00f4kazov pri spr\u00e1ve dan\u00ed. Identickos\u0165\/podobnos\u0165 rozhodovacej praxe spr\u00e1vnych org\u00e1nov je toti\u017eto n\u00e1strojom, ktor\u00fdm sa implementuje do individu\u00e1lneho rozhodovacieho procesu princ\u00edp pr\u00e1vnej istoty tak, ako t\u00e1to vypl\u00fdva zo z\u00e1kladn\u00fdch \u00fastavnopr\u00e1vnych prem\u00eds. Zjednodu\u0161ene mo\u017eno uvies\u0165, \u017ee <strong>preceden\u010dn\u00e1 z\u00e1sada sa prejavuje po\u017eiadavkou rovnak\u00e9ho metra. \u010co v\u0161ak v\u00a0pr\u00edpade, ke\u010f spr\u00e1vny org\u00e1n pri svojom rozhodovan\u00ed uplat\u0148uje dvojak\u00fd meter? Predstavuje uveden\u00e9 k\u013e\u00fa\u010dov\u00fd determinant opodstat\u0148uj\u00faci s\u00fadny prieskum a\u00a0mo\u017en\u00e9 zru\u0161enie nez\u00e1konn\u00e9ho rozhodnutia spr\u00e1vneho org\u00e1nu? <\/strong><\/p>\n<p>Na uveden\u00e9 ot\u00e1zky d\u00e1vame odpovede v\u00a0kontexte konkr\u00e9tneho pr\u00edpadu, ktor\u00fd sa n\u00e1m v\u00a0r\u00e1mci poskytovania pr\u00e1vneho poradenstva dostal do r\u00fak a\u00a0v ktorom sme namietali pr\u00e1ve neod\u00f4vodnen\u00e9 uplat\u0148ovanie dvojak\u00e9ho metra spr\u00e1vneho org\u00e1nu \u2013 Finan\u010dn\u00e9ho riadite\u013estva Slovenskej republiky (\u010falej aj ako \u201eFRSR\u201c), ke\u010f tento v\u00a0r\u00e1mci svojho skor\u0161ieho rozhodnutia, predmetom ktor\u00e9ho bol nadmern\u00fd odpo\u010det na DPH a\u00a0jeho \u010fal\u0161ieho rozhodnutia, predmetom ktor\u00e9ho bola da\u0148 z\u00a0pr\u00edjmu pr\u00e1vnickej osoby, <u>pri\u010dom v obidvoch konaniach bola predmetom preverovania toto\u017en\u00e1 fakt\u00fara,<\/u> dospel k\u00a0diametr\u00e1lne odli\u0161n\u00fdm skutkov\u00fdm z\u00e1verom, \u010do u\u017e na tomto mieste vzbudzuje v\u00e1\u017ene pochybnosti o\u00a0z\u00e1konnosti postupu FR SR, toti\u017eto:<\/p>\n<ul>\n<li>Zatia\u013e, \u010do FRSR ako odvolac\u00ed org\u00e1n n\u00e1m dal vo veci nadmern\u00e9ho odpo\u010dtu na DPH za pravdu, \u017ee nami predlo\u017een\u00e9 dokumenty\/d\u00f4kazy odr\u00e1\u017eaj\u00fa re\u00e1lne plnenie uveden\u00e9 na preverovanej fakt\u00fare osobou uvedenou na fakt\u00fare, ktor\u00e9 zakladaj\u00fa da\u0148ov\u00e9mu subjektu n\u00e1rok na odpo\u010det na DPH,<\/li>\n<li>u\u017e v\u00a0jeho \u010fal\u0161om neskor\u0161om rozhodnut\u00ed FRSR ako odvolac\u00ed org\u00e1n vo veci dane z\u00a0pr\u00edjmov pr\u00e1vnickej osoby zrazu prich\u00e1dza s\u00a0protichodn\u00fdm n\u00e1zorom, \u017ee nebolo preuk\u00e1zan\u00e9 re\u00e1lne vykonanie fakturovan\u00fdch pr\u00e1c uveden\u00fdch na preverovanej fakt\u00fare osobou uvedenou na fakt\u00fare, aj ke\u010f, ako sme u\u017e poznamenali vy\u0161\u0161ie, predmetom presk\u00famania bola toto\u017en\u00e1 fakt\u00fara, ako v\u00a0pr\u00edpade dane z\u00a0pridanej hodnoty.<\/li>\n<\/ul>\n<p>Uveden\u00e9 prijatie rozporupln\u00fdch skutkov\u00fdch z\u00e1verov FRSR, napriek tomu, \u017ee pri zis\u0165ovan\u00ed vych\u00e1dzal z\u00a0toto\u017en\u00fdch skutkov\u00fdch skuto\u010dnost\u00ed, nemo\u017eno pova\u017eova\u0165 za ni\u010d in\u00e9, ako ne\u017eiad\u00faci jav spo\u010d\u00edvaj\u00faci v\u00a0ned\u00f4vodnom \u201euplat\u0148ovan\u00ed dvojak\u00e9ho metra\u201c pri hodnoten\u00ed d\u00f4kazov pri spr\u00e1ve dan\u00ed a\u00a0z\u00a0toho plyn\u00facich odli\u0161n\u00fdch skutkov\u00fdch z\u00e1verov, hoc by mal dba\u0165 na to, aby v\u00a0skutkovo zhodn\u00fdch pr\u00edpadoch nevznikali neod\u00f4vodnen\u00e9 rozdiely.<\/p>\n<p>FRSR svoju rozdielnos\u0165 v\u00a0prijat\u00ed odli\u0161n\u00fdch z\u00e1verov od\u00f4vod\u0148oval lakonicky len t\u00fdm, \u017ee konanie vo veci dane z\u00a0pridanej hodnoty a\u00a0konanie vo veci dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b s\u00fa\u00a0 \u201e<em>samostatn\u00e9 konania<\/em>\u201c a\u00a0<em>\u201e\u010do sa t\u00fdka <\/em><em>rozhodnutia FRSR na dani z\u00a0pridanej hodnoty bolo rozhodovan\u00e9 na z\u00e1klade z\u00e1kona o dani z pridanej hodnoty ako nepriamej dane, pri\u010dom sa jedn\u00e1 o in\u00fd pr\u00e1vny predpis, ktor\u00fd vych\u00e1dza z in\u00fdch princ\u00edpov, ako je re\u017eim dane z pr\u00edjmov, a preto nemo\u017eno v\u00fdsledok rozhodovania na dani z pridanej hodnoty v\u0161eobecne pren\u00e1\u0161a\u0165 na da\u0148 z pr\u00edjmov ako priamu da\u0148\u201c<\/em><em>; <\/em>s\u00fa\u010dasne FRSR dalo do pozornosti aj <em>\u201eRozsudok Najvy\u0161\u0161ieho s\u00fadu SR, sp. zn. 1 S\u017ef\/80\/2016 zo d\u0148a 25. apr\u00edla 2017, kde Najvy\u0161\u0161\u00ed s\u00fad SR zd\u00f4raz\u0148uje, \u017ee re\u017eim dane z\u00a0pridanej hodnoty ako dane patriacej do skupiny nepriamych dan\u00ed vr\u00e1tane judikat\u00fary s\u00fadov rozhoduj\u00facich v\u00a0tejto pr\u00e1vnej oblasti vych\u00e1dza celkom z\u00a0odli\u0161n\u00fdch princ\u00edpov ako je re\u017eim dane z\u00a0pr\u00edjmov. Navy\u0161e v\u00a0oblasti harmoniz\u00e1cie priamych dan\u00ed je Eur\u00f3pska \u00fania ve\u013emi zdr\u017eanliv\u00e1, a\u00a0samotn\u00fa pr\u00e1vnu \u00fapravu prenech\u00e1va najm\u00e4 jednotliv\u00fdm \u010dlensk\u00fdm \u0161t\u00e1tom. Preto nemo\u017eno v\u00fdsledky aplika\u010dnej praxe pri rozhodovan\u00ed o\u00a0sporoch z\u00a0oblasti nepriamych dan\u00ed v\u0161eobecne pren\u00e1\u0161a\u0165 na priame dane\u201c.<\/em><\/p>\n<p>Od\u00f4vodnenie prijatia rozdielnosti z\u00e1verov FRSR sme pova\u017eovali v\u00a0danej veci za striktne formalistick\u00e9, spo\u010d\u00edvaj\u00face v\u00a0snahe vymani\u0165 sa z\u00a0povinnosti aplikova\u0165 preceden\u010dn\u00fa z\u00e1sadu. Nemo\u017eno toti\u017eto opomen\u00fa\u0165 fakt, \u017ee FRSR svoju odli\u0161nos\u0165 prijat\u00e9ho z\u00e1veru postavil na odli\u0161nostiach pr\u00e1vneho re\u017eimu dane z\u00a0pridanej hodnoty a\u00a0dane z\u00a0pr\u00edjmov pr\u00e1vnickej osoby, teda na \u201epr\u00e1vnej ot\u00e1zke\u201c, av\u0161ak my sme namietali \u201ediametr\u00e1lnu odli\u0161nos\u0165 skutkov\u00fdch z\u00e1verov\u201c.<\/p>\n<p>Sme toho n\u00e1zoru, \u017ee spom\u00ednan\u00fa nami namietan\u00fa diametr\u00e1lnu odli\u0161nos\u0165, podot\u00fdkame skutkov\u00fdch z\u00e1verov, nemo\u017eno tak ospravedl\u0148ova\u0165 rozdielnos\u0165ou pr\u00e1vneho re\u017eimu dane z\u00a0pr\u00edjmu a\u00a0dane z\u00a0pridanej hodnoty a\u00a0aplika\u010dnej praxe vz\u0165ahuj\u00facej sa k\u00a0posudzovaniu pr\u00e1vnych ot\u00e1zok, ako sa to sna\u017eilo navodi\u0165 v\u00a0danej veci FRSR. Pre \u00faplnos\u0165 dod\u00e1vame, \u017ee argument\u00e1cia FRSR, aj s\u00a0poukazom na n\u00edm uv\u00e1dzan\u00e9 rozhodnutie NS SR<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>, by mala opodstatnenie napr\u00edklad vtedy, ak by:<\/p>\n<ul>\n<li>V r\u00e1mci dane z pridanej hodnoty, kde je predmetom sk\u00famania toto\u017en\u00e1 fakt\u00fara ako pri dani z pr\u00edjmov, by spr\u00e1vca dane dospel k skutkov\u00e9mu z\u00e1veru, \u017ee v r\u00e1mci konania s\u00edce niet poch\u00fdb o tom, \u017ee materi\u00e1lne plnenie \u2013 t.j. pr\u00e1ce v rozsahu uvedenom na preverovanej fakt\u00fare boli vykonan\u00e9, av\u0161ak s\u00fa pochybnosti o toto\u017enosti skuto\u010dn\u00e9ho dod\u00e1vate\u013ea pr\u00e1c. Uveden\u00fd skutkov\u00fd z\u00e1ver by v\u0161ak pri posudzovan\u00ed pr\u00e1vnej ot\u00e1zky splnenia\/nesplnenia hmotnopr\u00e1vnych podmienok na priznanie nadmern\u00e9ho odpo\u010dtu na DPH v kontexte v\u00fdsledkov aplika\u010dnej praxe pri rozhodovan\u00ed vo veciach dane z pridanej hodnoty nemusel nevyhnutne znamena\u0165 automaticky nepriznanie nadmern\u00e9ho odpo\u010dtu na DPH z preverovanej fakt\u00fary (touto ot\u00e1zkou sme sa zaoberali <a href=\"\/?p=638\">v na\u0161om \u010dl\u00e1nku TU<\/a>).<\/li>\n<li>In\u00e1 situ\u00e1cia by nastala pr\u00e1ve v\u00a0oblasti dane z\u00a0pr\u00edjmu, ke\u010f by \u2013 zd\u00f4raz\u0148ujeme &#8211; spr\u00e1vca dane na z\u00e1klade toto\u017en\u00fdch skutkov\u00fdch okolnost\u00ed dospel k\u00a0rovnak\u00e9mu skutkov\u00e9mu z\u00e1veru, \u017ee hoc materi\u00e1lne plnenie v\u00a0plnom rozsahu existuje, av\u0161ak existuje spornos\u0165 oh\u013eadne toto\u017enosti skuto\u010dn\u00e9ho dod\u00e1vate\u013ea pr\u00e1c. Uveden\u00fd skutkov\u00fd z\u00e1ver by mal dopad na pos\u00fadenie pr\u00e1ve nesplnenia hmotnopr\u00e1vnych podmienok v\u00a0oblasti dane z\u00a0pr\u00edjmu, ke\u010f\u017ee v\u00a0r\u00e1mci aplika\u010dnej praxe pre t\u00fato oblas\u0165 neexistuje judikat\u00fara SDE\u00da, ktor\u00e1 by judikovala odklon od \u201cosobn\u00e9ho plnenia\u201c aj pre re\u017eim dane z\u00a0pr\u00edjmu, ako je tomu v\u00a0r\u00e1mci DPH, kde nie je aplika\u010dn\u00e1 prax E\u00da zdr\u017eanliv\u00e1.<\/li>\n<\/ul>\n<p>Ako sme v\u0161ak u\u017e vy\u0161\u0161ie uviedli, pre spr\u00e1vne nazeranie na sk\u00faman\u00fa vec bolo rozhodn\u00e9 uvedomi\u0165 si, \u017ee sme namietali pos\u00fadenie \u201eskutkovej ot\u00e1zky\u201c, ktor\u00e1 spo\u010d\u00edvala v\u00a0tom, \u017ee pri toto\u017enom skutkovom z\u00e1klade dospelo FRSR k\u00a0odli\u0161n\u00fdm skutkov\u00fdm z\u00e1verom, \u010d\u00edm poru\u0161ilo preceden\u010dn\u00fa z\u00e1sadu s\u00a0t\u00fdm, \u017ee obrana FRSR \u00a0zalo\u017een\u00e1\u00a0 na rozdielnosti hmotnopr\u00e1vnych podmienok na priznanie tej &#8211; ktorej, \u010di u\u017e priamej dane (dane z\u00a0pr\u00edjmu) alebo nepriamej dane (DPH), zalo\u017een\u00e1 na \u201epr\u00e1vnej ot\u00e1zke\u201c, nie je relevantnou.<\/p>\n<p><strong>Konaj\u00faci spr\u00e1vny s\u00fad n\u00e1s v\u00a0danej veci vypo\u010dul a <\/strong><strong>ako smerodajn\u00fa a\u00a0d\u00f4vodn\u00fa pre dan\u00fa vec vyhodnotil na\u0161u n\u00e1mietku poru\u0161enia preceden\u010dnej z\u00e1sady zo strany FRSR<\/strong>. Bolo n\u00e1m tak dan\u00e9 konaj\u00facim spr\u00e1vnym s\u00fadom za pravdu, ke\u010f sme namietali nez\u00e1konnos\u0165 rozhodnutia FRSR \u00a0spo\u010d\u00edvaj\u00facu v\u00a0poru\u0161en\u00ed preceden\u010dnej z\u00e1sady, ke\u010f v\u00a0skutkovo toto\u017enej veci (pri \u00a0dani z\u00a0pridanej hodnoty) v\u00a0r\u00e1mci sk\u00famania skutkovej ot\u00e1zky vyslovil n\u00e1zor o\u00a0re\u00e1lnosti fakturovan\u00e9ho plnenia a\u00a0v\u00a0pr\u00edpade dane z\u00a0pr\u00edjmu u\u017e t\u00fato skutkov\u00fa okolnos\u0165 rozporuje s\u00a0t\u00fdm, \u017ee uveden\u00e9 odklonenie ani n\u00e1le\u017eite neod\u00f4vod\u0148uje.<\/p>\n<p><strong>V\u00a0danej veci bolo konaj\u00facim spr\u00e1vnym s\u00fadom rozhodnutie FRSR zru\u0161en\u00e9 a\u00a0vr\u00e1ten\u00e9 FRSR na \u010fal\u0161ie konanie s\u00a0t\u00fdm, \u017ee konaj\u00faci spr\u00e1vny s\u00fad vyslovil pr\u00e1vny n\u00e1zor, aby FRSR <\/strong><strong>po vr\u00e1ten\u00ed veci na \u010fal\u0161ie konanie vzhliadal a\u00a0aplikoval preceden\u010dn\u00fa z\u00e1sadu, pr\u00edpadne, ak by sa chcel odch\u00fdli\u0165 od skutkov\u00fdch z\u00e1verov, ktor\u00e9 prijal v\u00a0inej, av\u0161ak skutkovo toto\u017enej veci (spom\u00ednanej dane z\u00a0pridanej hodnoty), musel by toto odch\u00fdlenie aj n\u00e1le\u017eit\u00fdm a\u00a0vy\u010derp\u00e1vaj\u00facim sp\u00f4sobom od\u00f4vodni\u0165, a\u00a0nie len \u010disto formalisticky uvies\u0165, \u017ee sa jedn\u00e1 o\u00a0in\u00e9 samostatn\u00e9 da\u0148ov\u00e9 konania. <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> \u00a7 3 ods. 9 DP<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> v\u00a0ozna\u010denom pr\u00edpade \u017ealobca vo veci, ktorej predmetom bola da\u0148 z\u00a0pr\u00edjmov, \u00a0namietal \u017ee z\u00a0judikat\u00fary SDE\u00da vo veci dane z\u00a0pridanej hodnoty vypl\u00fdva zjavn\u00fd odklon od koncepcie \u201eosobn\u00e9ho plnenia\u201c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Preceden\u010dn\u00e1 z\u00e1sada sa prejavuje po\u017eiadavkou rovnak\u00e9ho metra. \u010co v\u0161ak v\u00a0pr\u00edpade, ke\u010f \u00a0spr\u00e1vca dane pri svojom rozhodovan\u00ed uplat\u0148uje na toto\u017en\u00fa situ\u00e1ciu dvojak\u00fd meter? &nbsp; Z\u00e1kladn\u00e9 z\u00e1sady spr\u00e1vy dan\u00ed s\u00fa nevyhnutn\u00fdmi interpreta\u010dn\u00fdmi n\u00e1vodmi, z ktor\u00fdch je potrebn\u00e9 vych\u00e1dza\u0165 pri realiz\u00e1cii a aplik\u00e1cii jednotliv\u00fdch ustanoven\u00ed pr\u00e1vnych predpisov v oblasti da\u0148ov\u00e9ho pr\u00e1va. Ka\u017ed\u00fd, kto sa akoko\u013evek na spr\u00e1ve dan\u00ed&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1401,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1398","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk"],"yoast_head":"<title>Namieta\u0165 poru\u0161enie preceden\u010dnej z\u00e1sady v\u00a0da\u0148ovom konan\u00ed sa vypl\u00e1ca! - BOOM &amp; SMART<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/boomandsmart.com\/namietat-porusenie-precedencnej-zasady-v-danovom-konani-sa-vyplaca\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Namieta\u0165 poru\u0161enie preceden\u010dnej z\u00e1sady v\u00a0da\u0148ovom konan\u00ed sa vypl\u00e1ca! - BOOM &amp; SMART\" \/>\n<meta property=\"og:description\" content=\"Preceden\u010dn\u00e1 z\u00e1sada sa prejavuje po\u017eiadavkou rovnak\u00e9ho metra. \u010co v\u0161ak v\u00a0pr\u00edpade, ke\u010f \u00a0spr\u00e1vca dane pri svojom rozhodovan\u00ed uplat\u0148uje na toto\u017en\u00fa situ\u00e1ciu dvojak\u00fd meter? &nbsp; Z\u00e1kladn\u00e9 z\u00e1sady spr\u00e1vy dan\u00ed s\u00fa nevyhnutn\u00fdmi interpreta\u010dn\u00fdmi n\u00e1vodmi, z ktor\u00fdch je potrebn\u00e9 vych\u00e1dza\u0165 pri realiz\u00e1cii a aplik\u00e1cii jednotliv\u00fdch ustanoven\u00ed pr\u00e1vnych predpisov v oblasti da\u0148ov\u00e9ho pr\u00e1va. 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