[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.sedmvlku.cz\/melo-by-dojit-k-harmonizaci-danovych-soustav-v-ramci-eu\/#Article","mainEntityOfPage":"https:\/\/www.sedmvlku.cz\/melo-by-dojit-k-harmonizaci-danovych-soustav-v-ramci-eu\/","headline":"M\u011blo by doj\u00edt k harmonizaci da\u0148ov\u00fdch soustav v r\u00e1mci EU?","name":"M\u011blo by doj\u00edt k harmonizaci da\u0148ov\u00fdch soustav v r\u00e1mci EU?","description":"V \u010dlensk\u00fdch zem\u00edch Evropsk\u00e9 unie se da\u0148ov\u00e9 syst\u00e9my v dne\u0161n\u00edm sv\u011bt\u011b pot\u00fdkaj\u00ed s velkou spoustou probl\u00e9m\u016f. T\u00edm, \u017ee jsou da\u0148ov\u00e9 syst\u00e9my p\u0159\u00edli\u0161 slo\u017eit\u00e9, zat\u011b\u017euj\u00ed p\u0159\u00edm\u00e9 vl\u00e1dn\u00ed v\u00fddaje, kter\u00e9 jsou ur\u010den\u00e9 […]","datePublished":"2018-08-22","dateModified":"2023-05-31","author":{"@type":"Person","@id":"https:\/\/www.sedmvlku.cz\/author\/#Person","name":"","url":"https:\/\/www.sedmvlku.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/d6cba3ab97c30e0df0e32548954cb6b1550f4672bd3a4687bf1118b122d757e8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d6cba3ab97c30e0df0e32548954cb6b1550f4672bd3a4687bf1118b122d757e8?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"sedmvlku.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.sedmvlku.cz\/wp-content\/uploads\/img_a323486_w2272_t1535138305.jpg","url":"https:\/\/www.sedmvlku.cz\/wp-content\/uploads\/img_a323486_w2272_t1535138305.jpg","height":0,"width":0},"url":"https:\/\/www.sedmvlku.cz\/melo-by-dojit-k-harmonizaci-danovych-soustav-v-ramci-eu\/","wordCount":473,"articleBody":"V \u010dlensk\u00fdch zem\u00edch Evropsk\u00e9 unie se da\u0148ov\u00e9 syst\u00e9my v dne\u0161n\u00edm sv\u011bt\u011b pot\u00fdkaj\u00ed s velkou spoustou probl\u00e9m\u016f. T\u00edm, \u017ee jsou da\u0148ov\u00e9 syst\u00e9my p\u0159\u00edli\u0161 slo\u017eit\u00e9, zat\u011b\u017euj\u00ed p\u0159\u00edm\u00e9 vl\u00e1dn\u00ed v\u00fddaje, kter\u00e9 jsou ur\u010den\u00e9 pro fungov\u00e1n\u00ed da\u0148ov\u00e9 spr\u00e1vy. Zat\u011b\u017euj\u00ed tak\u00e9 poplatn\u00edky n\u00e1klady a vytv\u00e1\u0159ej\u00ed mo\u017enost se leg\u00e1ln\u011b t\u00e9to da\u0148ov\u00e9 povinnosti vyhnout. Za\u010d\u00edn\u00e1 se dost projevovat i da\u0148ov\u00e1 preference v\u00fdp\u016fj\u010dek p\u0159ed dom\u00e1c\u00edmi \u00fasporami, vzhledem k tomu, \u017ee je umo\u017en\u011bno ode\u010d\u00edtat \u00faroky z dan\u00ed. Je v \u010d\u00edm d\u00e1l t\u00edm v\u011bt\u0161\u00ed m\u00ed\u0159e kladen tlak na zaveden\u00ed ekologick\u00fdch dan\u00ed a mnoho dal\u0161\u00edho. Da\u0148ov\u00e1 politika v r\u00e1mci EU se nejv\u00edce zam\u011b\u0159uje na 3 oblasti, mezi kter\u00e9 pat\u0159\u00ed stabilita da\u0148ov\u00e9 kapacity (p\u0159edev\u0161\u00edm tedy \u010dlensk\u00fdch zem\u00ed), co nejhlad\u0161\u00ed fungov\u00e1n\u00ed jednotn\u00e9ho st\u00e1tu a podpora ekonomick\u00e9ho r\u016fstu a zam\u011bstnanosti ve v\u0161ech st\u00e1tech. V r\u00e1mci globalizace nav\u00edc doch\u00e1z\u00ed ke st\u0159edu odli\u0161n\u00fdch da\u0148ov\u00fdch syst\u00e9mu zem\u00ed. Je nutn\u00e9 se proto zam\u011b\u0159it na mo\u017en\u00e9 typy mezin\u00e1rodn\u00ed da\u0148ov\u00e9 spolupr\u00e1ce. Sly\u0161eli jste u\u017e n\u011bkdy o da\u0148ov\u00e9 koordinaci? Jedn\u00e1 se o prvn\u00ed stupe\u0148 sbl\u00ed\u017een\u00ed da\u0148ov\u00fdch syst\u00e9m\u016f. P\u0159edev\u0161\u00edm tedy o tvorbu bilater\u00e1ln\u00edch a multilater\u00e1ln\u00edch smluv, jej\u00edm\u017e \u00fa\u010delem je omezen\u00ed arbitr\u00e1\u017en\u00edch obchod\u016f. Jsou zde tak\u00e9 vyd\u00e1v\u00e1na doporu\u010den\u00ed, kter\u00e9 se t\u00fdkaj\u00ed \u0161kodliv\u00e9 konkurence a doporu\u010den\u00ed pro tvorbu smluvn\u00edch vztah\u016f. T\u00edm nejhlavn\u011bj\u0161\u00edm c\u00edlem je dokonal\u00e1 v\u00fdm\u011bna informac\u00ed v da\u0148ov\u00e9 oblasti. Rozli\u0161uj\u00ed se dva typy koordinace. Jeden z nich je smluvn\u00ed, co\u017e je vyjedn\u00e1v\u00e1n\u00ed st\u00e1tu, z \u010deho\u017e pot\u00e9 vznikne nap\u0159\u00edklad takov\u00e1 mezin\u00e1rodn\u00ed smlouva. Druh\u00fdm typem je typ spont\u00e1nn\u00ed, kter\u00fd se t\u00fdk\u00e1 hlavn\u011b jednostrann\u00fdch z\u00e1le\u017eitost\u00ed. Pat\u0159\u00ed zde nap\u0159\u00edklad to, kdy dojde ke zm\u011bn\u011b v ur\u010dit\u00e9 da\u0148ov\u00e9 oblasti apod. Existuj\u00ed ale i dva dal\u0161\u00ed pojmy, kter\u00e9 jsou velmi d\u016fle\u017eit\u00e9. Jedn\u00e1 se o da\u0148ovou aproximaci nebo da\u0148ovou harmonizaci. Aproximace je vlastn\u011b spolupr\u00e1ce mezi st\u00e1ty, kter\u00e1 nemus\u00ed \u00fapln\u011b znamenat slad\u011bnost da\u0148ov\u00fdch soustav, ale znamen\u00e1 jejich p\u0159ibl\u00ed\u017een\u00ed. Co se t\u00fdk\u00e1 harmonizace, tady se jedn\u00e1 o sbli\u017eov\u00e1n\u00ed da\u0148ov\u00fdch soustav na z\u00e1klad\u011b spole\u010dn\u00fdch pravidel. M\u016f\u017ee se jednat o harmonizaci celkovou nebo d\u00edl\u010d\u00ed. V r\u00e1mci jednotn\u00e9ho trhu je harmonizace v\u0161ech da\u0148ov\u00fdch soustav nevyhnutelnou z\u00e1le\u017eitost\u00ed. N\u011bkter\u00e9 zem\u011b jsou ale v ur\u010dit\u00fdch oblastech proti.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"M\u011blo by doj\u00edt k harmonizaci da\u0148ov\u00fdch soustav v r\u00e1mci EU?","item":"https:\/\/www.sedmvlku.cz\/melo-by-dojit-k-harmonizaci-danovych-soustav-v-ramci-eu\/#breadcrumbitem"}]}]