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. . Definice dane. Dan - platba do verejnho rozpoctu povinnnevratnzkonem urcennecelovneekvivalentnpouze peneit plnen . Konstrukcn prvky danovho systmu . subjekt daneobjekt danesazba dane zpusob vberu dane. Danov subjekt . osoba, kter je povinna strpet, platit nebo odv

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