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TEXT-ALIGN: = justify } P.C14Marge2avecretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } LI.C14Marge2avecretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } DIV.C14Marge2avecretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } P.C17Marge3avecretrait { MARGIN: 0cm 0cm 12pt 141.75pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } LI.C17Marge3avecretrait { MARGIN: 0cm 0cm 12pt 141.75pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } DIV.C17Marge3avecretrait { MARGIN: 0cm 0cm 12pt 141.75pt; TEXT-INDENT: -28.35pt; TEXT-ALIGN: = justify } P.C21Titre1 { MARGIN-TOP: 24pt; FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: = 28.35pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify } LI.C21Titre1 { MARGIN-TOP: 24pt; FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: = 28.35pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify } DIV.C21Titre1 { MARGIN-TOP: 24pt; FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: = 28.35pt; TEXT-INDENT: 0pt; TEXT-ALIGN: justify } P.C22Titre2 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = FONT-STYLE: italic; TEXT-ALIGN: justify } LI.C22Titre2 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = FONT-STYLE: italic; TEXT-ALIGN: justify } DIV.C22Titre2 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = FONT-STYLE: italic; TEXT-ALIGN: justify } P.C23Titre3 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } LI.C23Titre3 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } DIV.C23Titre3 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } P.C24Titre4 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } LI.C24Titre4 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } DIV.C24Titre4 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } P.C25Titre5 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } LI.C25Titre5 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } DIV.C25Titre5 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } P.C26Titre6 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } LI.C26Titre6 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } DIV.C26Titre6 { MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 28.35pt; TEXT-INDENT: 0pt; = TEXT-ALIGN: justify } P.C29Marge0doubleretrait { MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } LI.C29Marge0doubleretrait { MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } DIV.C29Marge0doubleretrait { MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } P.C28Pointnumerotemanuel { MARGIN: 0cm 0cm 12pt 1cm; TEXT-INDENT: -26.95pt; TEXT-ALIGN: justify } LI.C28Pointnumerotemanuel { MARGIN: 0cm 0cm 12pt 1cm; 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TEXT-ALIGN: justify } P.C31Dispositiftiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 56.7pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } LI.C31Dispositiftiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 56.7pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } DIV.C31Dispositiftiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 56.7pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } P.C32Dispositifmarge1 { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-ALIGN: justify } LI.C32Dispositifmarge1 { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-ALIGN: justify } DIV.C32Dispositifmarge1 { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-ALIGN: justify } P.C33Dispositifmarge1avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } LI.C33Dispositifmarge1avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } DIV.C33Dispositifmarge1avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } P.C34Dispositifmarge1avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 85.05pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } LI.C34Dispositifmarge1avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 85.05pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } DIV.C34Dispositifmarge1avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 85.05pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } P.C35Dispositifmarge2avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } LI.C35Dispositifmarge2avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } DIV.C35Dispositifmarge2avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } P.C36Dispositifmarge2avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 113.4pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } LI.C36Dispositifmarge2avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 113.4pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } DIV.C36Dispositifmarge2avectiretlong { FONT-WEIGHT: bold; MARGIN-BOTTOM: 12pt; MARGIN-LEFT: 113.4pt; = TEXT-INDENT: -28.35pt; TEXT-ALIGN: justify } P.C37Dispositifmarge0doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } LI.C37Dispositifmarge0doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } DIV.C37Dispositifmarge0doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 85.05pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } P.C38Marge1doubleretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } LI.C38Marge1doubleretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } DIV.C38Marge1doubleretrait { MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; TEXT-ALIGN: justify } P.C39Dispositifmarge1doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } LI.C39Dispositifmarge1doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } DIV.C39Dispositifmarge1doubleretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 113.4pt; TEXT-INDENT: -56.7pt; = TEXT-ALIGN: justify } P.C40Dispositifmarge0avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } LI.C40Dispositifmarge0avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } DIV.C40Dispositifmarge0avecretrait { FONT-WEIGHT: bold; MARGIN: 0cm 0cm 12pt 56.7pt; TEXT-INDENT: -28.35pt; = TEXT-ALIGN: justify } P.CBalloonText { FONT-SIZE: 8pt; MARGIN: 0cm 0cm 0cm 1cm } LI.CBalloonText { FONT-SIZE: 8pt; MARGIN: 0cm 0cm 0cm 1cm } DIV.CBalloonText { FONT-SIZE: 8pt; MARGIN: 0cm 0cm 0cm 1cm } P.CCaption { FONT-WEIGHT: bold; 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ROZSUDEK SOUDN=C3=8DHO DVORA (velk=C3=A9ho = sen=C3=A1tu)

13. prosince 2005 (*)

=E2=80=9E=C4=8Cl=C3=A1nky 43 ES a 48 ES = =E2=80=93 Da=C5=88 z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD = =E2=80=93=20 Skupiny spole=C4=8Dnost=C3=AD =E2=80=93 Sn=C3=AD=C5=BEen=C3=AD dan=C3=AD = =E2=80=93 Zisky mate=C5=99sk=C3=BDch spole=C4=8Dnost=C3=AD =E2=80=93 = Odpo=C4=8Det=20 ztr=C3=A1t vznikl=C3=BDch v dce=C5=99in=C3=A9 = spole=C4=8Dnosti=E2=80=91rezidentu =E2=80=93 Povolen=C3=AD =E2=80=93 = Odpo=C4=8Det ztr=C3=A1t=20 vznikl=C3=BDch v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B = v dce=C5=99in=C3=A9 spole=C4=8Dnosti=E2=80=91nerezidentu =E2=80=93=20 Vylou=C4=8Den=C3=AD=E2=80=9C

Ve v=C4=9Bci C=E2=80=91446/03,

jej=C3=ADm=C5=BE p=C5=99edm=C4=9Btem je = =C5=BE=C3=A1dost o rozhodnut=C3=AD=20 o p=C5=99edb=C4=9B=C5=BEn=C3=A9 ot=C3=A1zce na z=C3=A1klad=C4=9B = =C4=8Dl=C3=A1nku 234 ES, podan=C3=A1 rozhodnut=C3=ADm High Court=20 of Justice (England & Wales), Chancery Division (Spojen=C3=A9 = kr=C3=A1lovstv=C3=AD) ze dne=20 16. =C4=8Dervence 2003, do=C5=A1l=C3=BDm Soudn=C3=ADmu dvoru dne 22. = =C5=99=C3=ADjna 2003, v =C5=99=C3=ADzen=C3=AD

Marks & Spencer plc

proti

Davidovi Halseymu (Her Majesty=E2=80=99s = Inspector of=20 Taxes),

SOUDN=C3=8D DV=C5=AER (velk=C3=BD sen=C3=A1t),

ve slo=C5=BEen=C3=AD V. Skouris, p=C5=99edseda, = P. Jann, C. W. A.=20 Timmermans a A. Rosas, p=C5=99edsedov=C3=A9 sen=C3=A1t=C5=AF, = C. Gulmann (zpravodaj), A.=20 La Pergola, J.=E2=80=91P. Puissochet, R. Schintgen, N. = Colneric, J. Klu=C4=8Dka, U.=20 L=C3=B5hmus, E. Levits a A. =C3=93 Caoimh, soudci,

gener=C3=A1ln=C3=AD advok=C3=A1t: M. Poiares = Maduro,

vedouc=C3=AD soudn=C3=AD kancel=C3=A1=C5=99e: = K. Sztranc, rada,

s p=C5=99ihl=C3=A9dnut=C3=ADm = k p=C3=ADsemn=C3=A9 =C4=8D=C3=A1sti =C5=99=C3=ADzen=C3=AD a po = jedn=C3=A1n=C3=AD konan=C3=A9m dne 1. =C3=BAnora 2005,

s ohledem na vyj=C3=A1d=C5=99en=C3=AD = p=C5=99edlo=C5=BEen=C3=A1:

=E2=80=93       z= a Marks &=20 Spencer plc G. Aaronsonem, QC, a P. Farmerem, barrister,

=E2=80=93       z= a vl=C3=A1du=20 Spojen=C3=A9ho kr=C3=A1lovstv=C3=AD M. Bethellem, jako zmocn=C4=9Bncem, = ve spolupr=C3=A1ci s R.=20 Plenderem, QC, a D. Ewartem, barrister,

=E2=80=93       z= a n=C4=9Bmeckou=20 vl=C3=A1du W.-D. Plessingem a A. Tiemann, jako zmocn=C4=9Bnci,

=E2=80=93       z= a =C5=99eckou vl=C3=A1du=20 K. Boskovitsem a V. Kyriazopoulosem, jako=C5=BE i I. Pouli=20 a S. Trekli, jako zmocn=C4=9Bnci,

=E2=80=93       z= a francouzskou=20 vl=C3=A1du G. de Bergues a C. Jurgensen=E2=80=91Mercier, jako = zmocn=C4=9Bnci,

=E2=80=93       z= a Irsko D. J.=20 O=E2=80=99Haganem, jako zmocn=C4=9Bncem, ve spolupr=C3=A1ci = s E. Fitzsimonsem, SC,=20 a G. Clohessy, BL,

=E2=80=93       z= a nizozemskou=20 vl=C3=A1du H. G. Sevenster, S. Terstal a J. van Bakel, = jako=20 zmocn=C4=9Bnkyn=C4=9Bmi,

=E2=80=93       z= a finskou=20 vl=C3=A1du A. Guimaraes-Purokoski, jako zmocn=C4=9Bnkyn=C3=AD,

=E2=80=93       z= a =C5=A1v=C3=A9dskou=20 vl=C3=A1du A. Krusem, jako zmocn=C4=9Bncem,

=E2=80=93       z= a Komisi=20 Evropsk=C3=BDch spole=C4=8Denstv=C3=AD R. Lyalem, jako = zmocn=C4=9Bncem,

po vyslechnut=C3=AD stanoviska = gener=C3=A1ln=C3=ADho advok=C3=A1ta na jedn=C3=A1n=C3=AD=20 konan=C3=A9m dne 7. dubna 2005,

vyd=C3=A1v=C3=A1 tento

Rozsudek

1       =C5= =BD=C3=A1dost=20 o rozhodnut=C3=AD o p=C5=99edb=C4=9B=C5=BEn=C3=A9 ot=C3=A1zce = se t=C3=BDk=C3=A1 v=C3=BDkladu =C4=8Dl=C3=A1nk=C5=AF 43 ES a 48=20 ES.

2       T= ato=20 =C5=BE=C3=A1dost byla p=C5=99edlo=C5=BEena v r=C3=A1mci sporu mezi = Marks & Spencer plc (d=C3=A1le jen=20 =E2=80=9EMarks & Spencer=E2=80=9C) a britsk=C3=BDm = da=C5=88ov=C3=BDm =C3=BA=C5=99adem ve v=C4=9Bci, v n=C3=AD=C5=BE = tento=20 =C3=BA=C5=99ad zam=C3=ADtl =C5=BE=C3=A1dost = o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD podanou Marks & Spencer za = =C3=BA=C4=8Delem=20 odpo=C4=8Dtu ztr=C3=A1t vznikl=C3=BDch v jej=C3=ADch = dce=C5=99in=C3=BDch spole=C4=8Dnostech se s=C3=ADdlem=20 v Belgii, N=C4=9Bmecku a Francii z jej=C3=ADho zisku = zdaniteln=C3=A9ho ve Spojen=C3=A9m=20 kr=C3=A1lovstv=C3=AD.

 Vnitrost=C3=A1tn=C3=AD pr=C3=A1vn=C3=AD = r=C3=A1mec

3       U= stanoven=C3=AD=20 vnitrost=C3=A1tn=C3=ADho pr=C3=A1va pou=C5=BEiteln=C3=A1 ve v=C4=9Bci = v p=C5=AFvodn=C3=ADm =C5=99=C3=ADzen=C3=AD jsou obsa=C5=BEena=20 v z=C3=A1kon=C4=9B o dan=C3=ADch z p=C5=99=C3=ADjm=C5=AF a = o dan=C3=ADch z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD z roku=20 1988 (Income and Corporation Tax Act 1988, d=C3=A1le jen = =E2=80=9EICTA=E2=80=9C). Tato ustanoven=C3=AD=20 jsou vylo=C5=BEena n=C3=AD=C5=BEe s ohledem na informace = uveden=C3=A9 v p=C5=99edkl=C3=A1dac=C3=ADm=20 rozhodnut=C3=AD.

 Povinnost k dani z = p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD

4       V= =20 souladu s =C4=8Dl. 6 odst. 1 a =C4=8Dl. 11 odst. 1 ICTA dani z = p=C5=99=C3=ADjm=C5=AF=20 spole=C4=8Dnost=C3=AD podl=C3=A9haj=C3=AD zisky spole=C4=8Dnost=C3=AD, = kter=C3=A9 bu=C4=8F maj=C3=AD ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD=20 s=C3=ADdlo, nebo v n=C4=9Bm vykon=C3=A1vaj=C3=AD obchodn=C3=AD = =C4=8Dinnost prost=C5=99ednictv=C3=ADm pobo=C4=8Dky nebo=20 zastoupen=C3=AD.

5       =C4= =8Cl=C3=A1nek=20 8 odst. 1 ICTA stanov=C3=AD, =C5=BEe dani z p=C5=99=C3=ADjm=C5=AF = spole=C4=8Dnost=C3=AD podl=C3=A9haj=C3=AD=20 spole=C4=8Dnosti=E2=80=91rezidenti z jejich celosv=C4=9Btov=C3=BDch = zisk=C5=AF. =C4=8Cl=C3=A1nek 11 odst. 1 stanov=C3=AD,=20 =C5=BEe dani z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD = podl=C3=A9haj=C3=AD spole=C4=8Dnosti=E2=80=91nerezidenti pouze ze = zisk=C5=AF=20 sv=C3=BDch pobo=C4=8Dek nebo zastoupen=C3=AD se s=C3=ADdlem ve = Spojen=C3=A9m kr=C3=A1lovstv=C3=AD.

6       N= a=20 z=C3=A1klad=C4=9B da=C5=88ov=C3=BDch =C3=BAmluv uzav=C5=99en=C3=BDch = Spojen=C3=BDm kr=C3=A1lovstv=C3=ADm Velk=C3=A9 Brit=C3=A1nie=20 a Severn=C3=ADho Irska zejm=C3=A9na s Belgick=C3=BDm = kr=C3=A1lovstv=C3=ADm, Spolkovou=20 republikou N=C4=9Bmecko a Francouzskou republikou jsou = zahrani=C4=8Dn=C3=AD dce=C5=99in=C3=A9=20 spole=C4=8Dnosti spole=C4=8Dnost=C3=AD-rezident=C5=AF, jako=C5=BEto = spole=C4=8Dnosti=E2=80=91nerezidenti, osobami=20 povinn=C3=BDmi k dani z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD = ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD pouze=20 v r=C3=A1mci obchodn=C3=ADch =C4=8Dinnost=C3=AD = vykon=C3=A1van=C3=BDch v tomto =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B=20 prost=C5=99ednictv=C3=ADm st=C3=A1l=C3=A9 provozovny ve smyslu = uveden=C3=BDch =C3=BAmluv.

7       S= yst=C3=A9m=20 slevy na dani stanovilo Spojen=C3=A9 kr=C3=A1lovstv=C3=AD pro = =C3=BA=C4=8Dely zabr=C3=A1n=C4=9Bn=C3=AD dvoj=C3=ADho=20 zdan=C4=9Bn=C3=AD.

8       T= ento=20 syst=C3=A9m p=C5=99edstavuje zejm=C3=A9na dva n=C3=A1sleduj=C3=ADc=C3=AD = aspekty.

9       Z= aprv=C3=A9=20 spole=C4=8Dnost se s=C3=ADdlem ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD, = kter=C3=A1 vykon=C3=A1v=C3=A1 obchodn=C3=AD =C4=8Dinnost=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B = prost=C5=99ednictv=C3=ADm pobo=C4=8Dky se s=C3=ADdlem v tomto = jin=C3=A9m=20 =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B podl=C3=A9h=C3=A1 bu=C4=8F ve = Spojen=C3=A9m kr=C3=A1lovstv=C3=AD dani ze zisk=C5=AF t=C3=A9to = pobo=C4=8Dky=20 a ode=C4=8Dte z dlu=C5=BEn=C3=A9 dan=C4=9B da=C5=88 uhrazenou = v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B, nebo je=20 j=C3=AD povoleno ode=C4=8D=C3=ADst tuto da=C5=88 uhrazenou = v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B v r=C3=A1mci=20 stanoven=C3=AD da=C5=88ov=C3=A9ho v=C3=BDsledku pobo=C4=8Dky ve = Spojen=C3=A9m kr=C3=A1lovstv=C3=AD. Provozn=C3=AD zisk=20 pobo=C4=8Dky je stanoven podle da=C5=88ov=C3=BDch pravidel = Spojen=C3=A9ho kr=C3=A1lovstv=C3=AD. Provozn=C3=AD=20 ztr=C3=A1ta m=C5=AF=C5=BEe b=C3=BDt zapo=C4=8D=C3=ADt=C3=A1na na zisky = spole=C4=8Dnosti se s=C3=ADdlem ve Spojen=C3=A9m=20 kr=C3=A1lovstv=C3=AD. Nezapo=C4=8D=C3=ADtan=C3=A9 ztr=C3=A1ty mohou = b=C3=BDt p=C5=99evedeny do n=C3=A1sleduj=C3=ADc=C3=ADch = zda=C5=88ovac=C3=ADch=20 obdob=C3=AD. Okolnost, =C5=BEe ztr=C3=A1ta m=C5=AF=C5=BEe b=C3=BDt = zapo=C4=8D=C3=ADt=C3=A1na v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B na=20 budouc=C3=AD zisky pobo=C4=8Dky, nebr=C3=A1n=C3=AD jej=C3=ADmu = zapo=C4=8Dten=C3=AD na zisky ve Spojen=C3=A9m=20 kr=C3=A1lovstv=C3=AD.

10     D=C3=A1le = pak=20 spole=C4=8Dnost se s=C3=ADdlem ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD, = kter=C3=A1 vykon=C3=A1v=C3=A1 obchodn=C3=AD =C4=8Dinnost=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B = prost=C5=99ednictv=C3=ADm dce=C5=99in=C3=A9 spole=C4=8Dnosti se = s=C3=ADdlem=20 v tomto jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B, = podl=C3=A9h=C3=A1 ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD dani z=20 dividend vyplacen=C3=BDch touto dce=C5=99inou spole=C4=8Dnost=C3=AD = a je j=C3=AD poskytnuta sleva na=20 dani odpov=C3=ADdaj=C3=ADc=C3=AD dani uhrazen=C3=A9 v jin=C3=A9m = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B ze zisk=C5=AF, ze kter=C3=BDch=20 jsou dividendy rozd=C4=9Blov=C3=A1ny, jako=C5=BE i = p=C5=99=C3=ADpadn=C4=9B jak=C3=A9koli sr=C3=A1=C5=BEkov=C3=A9 dani u = zdroje.=20 Nejsou-li pou=C5=BEiteln=C3=A9 pr=C3=A1vn=C3=AD p=C5=99edpisy = o kontrolovan=C3=BDch zahrani=C4=8Dn=C3=ADch=20 spole=C4=8Dnostech, nen=C3=AD mate=C5=99sk=C3=A1 spole=C4=8Dnost = zdan=C4=9Bna ze zisk=C5=AF sv=C3=A9 dce=C5=99in=C3=A9=20 spole=C4=8Dnosti=E2=80=91nerezidenta a nem=C5=AF=C5=BEe = zapo=C4=8D=C3=ADtat ztr=C3=A1ty t=C3=A9to dce=C5=99in=C3=A9 = spole=C4=8Dnosti=20 na sv=C3=A9 zisky.

11     Podle = =C4=8Dl=C3=A1nku 208=20 ICTA nejsou na rozd=C3=ADl od dividend vyplacen=C3=BDch dce=C5=99inou = spole=C4=8Dnost=C3=AD se s=C3=ADdlem=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B zdan=C4=9Bny = dividendy vyplacen=C3=A9 mate=C5=99sk=C3=A9 spole=C4=8Dnosti se=20 s=C3=ADdlem ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD dce=C5=99inou = spole=C4=8Dnost=C3=AD rovn=C4=9B=C5=BE se s=C3=ADdlem v tomto=20 =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B.

 Zvl=C3=A1=C5=A1tn=C3=AD re=C5=BEim = ztr=C3=A1t v r=C3=A1mci skupin spole=C4=8Dnost=C3=AD=20 (sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny)

12     Ve = Spojen=C3=A9m=20 kr=C3=A1lovstv=C3=AD re=C5=BEim sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny = umo=C5=BE=C5=88uje spole=C4=8Dnostem-rezident=C5=AFm skupiny=20 mezi sebou prov=C3=A1d=C4=9Bt vyrovn=C3=A1v=C3=A1n=C3=AD jejich = zisk=C5=AF a ztr=C3=A1t.

13     =C4=8Cl=C3=A1= nek 402 ICTA=20 stanov=C3=AD:

=E2=80=9E1.      S = v=C3=BDhradou=20 ustanoven=C3=AD t=C3=A9to =C4=8D=C3=A1sti a =C4=8Dl. 492 odst. 8 = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD v d=C5=AFsledku=20 obchodn=C3=ADch ztr=C3=A1t a jin=C3=BDch odpo=C4=8Ditateln=C3=BDch = =C4=8D=C3=A1stek z dan=C4=9B z p=C5=99=C3=ADjm=C5=AF=20 spole=C4=8Dnost=C3=AD mohou b=C3=BDt v p=C5=99=C3=ADpadech = up=C5=99esn=C4=9Bn=C3=BDch v odstavc=C3=ADch 2 a 3=20 [...] p=C5=99evedena spole=C4=8Dnost=C3=AD (nazvan=C3=A1 = ,p=C5=99ev=C3=A1d=C4=9Bj=C3=ADc=C3=AD spole=C4=8Dnost=E2=80=98), = kter=C3=A1 je=20 sou=C4=8D=C3=A1st=C3=AD skupiny spole=C4=8Dnost=C3=AD, a na = =C5=BE=C3=A1dost jin=C3=A9 spole=C4=8Dnosti (nazvan=C3=A1=20 ,=C5=BE=C3=A1daj=C3=ADc=C3=AD spole=C4=8Dnost=E2=80=98), =C4=8Dlena = t=C3=A9=C5=BEe skupiny, mohou b=C3=BDt =C5=BE=C3=A1daj=C3=ADc=C3=AD = spole=C4=8Dnosti=20 poskytnuta sn=C3=AD=C5=BEen=C3=AD dan=C3=AD formou = sn=C3=AD=C5=BEen=C3=AD nazvan=C3=A9ho ,skupinov=C3=A9=E2=80=98 = p=C5=99iznan=C3=A9ho=20 v r=C3=A1mci dan=C3=AD z p=C5=99=C3=ADjm=C5=AF = spole=C4=8Dnost=C3=AD.

2.      Sn=C3=AD=C5=BE= en=C3=AD dan=C3=AD=20 skupiny m=C5=AF=C5=BEe b=C3=BDt p=C5=99izn=C3=A1no, jsou-li = p=C5=99ev=C3=A1d=C4=9Bj=C3=ADc=C3=AD spole=C4=8Dnost = a =C5=BE=C3=A1daj=C3=ADc=C3=AD=20 spole=C4=8Dnost sou=C4=8D=C3=A1st=C3=AD t=C3=A9=C5=BEe skupiny = spole=C4=8Dnost=C3=AD [...]=E2=80=9C

14     =C4=8Cl=C3=A1= nek 403 ICTA=20 uv=C3=A1d=C3=AD:

=E2=80=9E1.      Poku= d b=C4=9Bhem=20 =C3=BA=C4=8Detn=C3=ADho obdob=C3=AD (,referen=C4=8Dn=C3=AD = obdob=C3=AD=E2=80=98) vzniknou p=C5=99ev=C3=A1d=C4=9Bj=C3=ADc=C3=AD = spole=C4=8Dnosti:

a)      provoz= n=C3=AD=20 ztr=C3=A1ty [...], m=C5=AF=C5=BEe b=C3=BDt v=C3=BD=C5=A1e ztr=C3=A1ty = pro =C3=BA=C4=8Dely dan=C4=9B z p=C5=99=C3=ADjm=C5=AF = spole=C4=8Dnost=C3=AD ode=C4=8Dtena=20 z celkov=C3=BDch zisk=C5=AF =C5=BE=C3=A1daj=C3=ADc=C3=AD = spole=C4=8Dnosti v r=C3=A1mci jej=C3=ADho = p=C5=99=C3=ADslu=C5=A1n=C3=A9ho =C3=BA=C4=8Detn=C3=ADho=20 obdob=C3=AD s v=C3=BDhradou ustanoven=C3=AD t=C3=A9to = =C4=8D=C3=A1sti.=E2=80=9C

15     Co se = t=C3=BD=C4=8De=20 =C3=BA=C4=8Detn=C3=ADch obdob=C3=AD uzav=C5=99en=C3=BDch p=C5=99ed 1. = dubnem 2000, =C4=8Dl. 413 odst. 5 ICTA=20 up=C5=99es=C5=88uje:

=E2=80=9EV t=C3=A9to =C4=8D=C3=A1sti se slovo = ,spole=C4=8Dnost=E2=80=98 vztahuje pouze na=20 pr=C3=A1vnick=C3=A9 osoby se s=C3=ADdlem ve Spojen=C3=A9m = kr=C3=A1lovstv=C3=AD [...]=E2=80=9C

16     Po = zm=C4=9Bn=C4=9B pr=C3=A1vn=C3=ADch=20 p=C5=99edpis=C5=AF v n=C3=A1vaznosti na rozsudek Soudn=C3=ADho = dvora ze dne 16. =C4=8Dervence=20 1998, ICI (C=E2=80=91264/96, Recueil, s. I=E2=80=914695) je re=C5=BEim = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny od=20 =C3=BA=C4=8Detn=C3=ADho obdob=C3=AD 2000 pou=C5=BEiteln=C3=BD na zisky = a na ztr=C3=A1ty, kter=C3=A9 spadaj=C3=AD do=20 p=C5=AFsobnosti da=C5=88ov=C3=A9ho pr=C3=A1va Spojen=C3=A9ho = kr=C3=A1lovstv=C3=AD.

17     V = d=C5=AFsledku t=C3=A9to=20 zm=C4=9Bny pr=C3=A1vn=C3=ADch p=C5=99edpis=C5=AF:

=E2=80=93       m= ohou b=C3=BDt=20 ztr=C3=A1ty pobo=C4=8Dky se s=C3=ADdlem ve Spojen=C3=A9m = kr=C3=A1lovstv=C3=AD spole=C4=8Dnosti=E2=80=91nerezidenta=20 p=C5=99evedeny na jinou spole=C4=8Dnost skupiny za =C3=BA=C4=8Delem = odpo=C4=8Dtu ze zisk=C5=AF t=C3=A9to=20 spole=C4=8Dnosti zdaniteln=C3=BDch ve Spojen=C3=A9m = kr=C3=A1lovstv=C3=AD;

=E2=80=93       m= ohou b=C3=BDt=20 ztr=C3=A1ty spole=C4=8Dnosti skupiny se s=C3=ADdlem ve Spojen=C3=A9m = kr=C3=A1lovstv=C3=AD p=C5=99evedeny na pobo=C4=8Dku=20 za =C3=BA=C4=8Delem jejich odpo=C4=8Dtu ze zisk=C5=AF t=C3=A9to = pobo=C4=8Dky ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD.

 Spor v p=C5=AFvodn=C3=ADm = =C5=99=C3=ADzen=C3=AD a p=C5=99edb=C4=9B=C5=BEn=C3=A9=20 ot=C3=A1zky

18     Marks = &=20 Spencer je spole=C4=8Dnost=C3=AD zalo=C5=BEenou a zapsanou = v Anglii a ve Walesu.=20 Je mate=C5=99skou spole=C4=8Dnost=C3=AD spole=C4=8Dnost=C3=AD se = s=C3=ADdlem ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD a=20 v jin=C3=BDch st=C3=A1tech. Je jedn=C3=ADm z = nejv=C3=BDznamn=C4=9Bj=C5=A1=C3=ADch maloobchodn=C3=ADch prodejc=C5=AF=20 Spojen=C3=A9ho kr=C3=A1lovstv=C3=AD v oblasti konfekce, potravin, = zbo=C5=BE=C3=AD pro dom=C3=A1cnost=20 a finan=C4=8Dn=C3=ADch slu=C5=BEeb.

19     Od roku = 1975 se=20 za=C4=8Dala usazovat v jin=C3=BDch st=C3=A1tech otev=C5=99en=C3=ADm = obchodu ve Francii. Na konci 90.=20 let disponovala prodejn=C3=ADmi m=C3=ADsty ve v=C3=ADce ne=C5=BE 36 = zem=C3=ADch v r=C3=A1mci s=C3=ADt=C4=9B=20 dce=C5=99in=C3=BDch spole=C4=8Dnost=C3=AD a syst=C3=A9mu = fran=C4=8D=C3=ADz.

20     V = polovin=C4=9B 90. let=20 se objevila tendence ke vzr=C5=AFstaj=C3=ADc=C3=ADm = ztr=C3=A1t=C3=A1m.

21     B=C4=9Bhem = m=C4=9Bs=C3=ADce=20 b=C5=99ezna 2001 Marks & Spencer ozn=C3=A1mila ukon=C4=8Den=C3=AD = sv=C3=BDch =C4=8Dinnost=C3=AD na evropsk=C3=A9m=20 kontinentu. Dce=C5=99in=C3=A1 spole=C4=8Dnost se s=C3=ADdlem ve Francii = byla=20 k 31. prosinci 2001 p=C5=99evedena na t=C5=99et=C3=AD osoby, = zat=C3=ADmco ostatn=C3=AD dce=C5=99in=C3=A9=20 spole=C4=8Dnosti, v=C4=8Detn=C4=9B dce=C5=99in=C3=BDch = spole=C4=8Dnost=C3=AD se s=C3=ADdlem v Belgii a N=C4=9Bmecku,=20 ukon=C4=8Dily ve=C5=A1kerou obchodn=C3=AD =C4=8Dinnost.

22     Marks = &=20 Spencer ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD podle =C4=8Dl=C3=A1nku 6 = p=C5=99=C3=ADlohy 17A ICTA po=C5=BE=C3=A1dala=20 o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny v d=C5=AFsledku = ztr=C3=A1t vznikl=C3=BDch v jej=C3=ADch=20 dce=C5=99in=C3=BDch spole=C4=8Dnostech se s=C3=ADdlem v Belgii, = N=C4=9Bmecku a Francii b=C4=9Bhem=20 =C4=8Dty=C5=99 =C3=BA=C4=8Detn=C3=ADch obdob=C3=AD uzav=C5=99en=C3=BDch = dne 31. b=C5=99ezna 1998, 31. b=C5=99ezna 1999, 31. b=C5=99ezna=20 2000 a 31. b=C5=99ezna 2001. Ze spisu p=C5=99edlo=C5=BEen=C3=A9ho = Soudn=C3=ADmu dvoru vypl=C3=BDv=C3=A1, =C5=BEe se=20 =C3=BA=C4=8Dastn=C3=ADci p=C5=AFvodn=C3=ADho =C5=99=C3=ADzen=C3=AD = shodli na skute=C4=8Dnosti, =C5=BEe ztr=C3=A1ty mus=C3=AD b=C3=BDt = stanoveny=20 podle da=C5=88ov=C3=BDch pravidel Spojen=C3=A9ho kr=C3=A1lovstv=C3=AD. = Na =C5=BE=C3=A1dost da=C5=88ov=C3=A9ho =C3=BA=C5=99adu tedy=20 Marks & Spencer znovu vy=C4=8D=C3=ADslila ztr=C3=A1ty na tomto = z=C3=A1klad=C4=9B.

23     Uveden=C3=A9= dce=C5=99in=C3=A9=20 spole=C4=8Dnosti vykon=C3=A1valy sv=C3=A9 hospod=C3=A1=C5=99sk=C3=A9 = =C4=8Dinnosti v =C4=8Dlensk=C3=BDch st=C3=A1tech sv=C3=A9ho=20 s=C3=ADdla. Nem=C4=9Bly st=C3=A1lou provozovnu ve Spojen=C3=A9m = kr=C3=A1lovstv=C3=AD, ve kter=C3=A9m nevykon=C3=A1valy=20 =C5=BE=C3=A1dnou hospod=C3=A1=C5=99skou =C4=8Dinnost.

24     =C5=BD=C3=A1= dosti=20 o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD byly zam=C3=ADtnuty z = d=C5=AFvodu, =C5=BEe sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny = m=C5=AF=C5=BEe b=C3=BDt=20 p=C5=99izn=C3=A1no pouze pro ztr=C3=A1ty vyk=C3=A1zan=C3=A9 ve = Spojen=C3=A9m kr=C3=A1lovstv=C3=AD.

25     Marks = &=20 Spencer toto zam=C3=ADtnut=C3=AD napadla u Special Commissioners of = Income Tax, kte=C5=99=C3=AD=20 =C5=BEalobu zam=C3=ADtli.

26     Marks = &=20 Spencer podala proti tomuto rozhodnut=C3=AD odvol=C3=A1n=C3=AD u High = Court of Justice (England=20 & Wales), Chancery Division, kter=C3=BD se rozhodl = p=C5=99eru=C5=A1it =C5=99=C3=ADzen=C3=AD a polo=C5=BEit=20 Soudn=C3=ADmu dvoru n=C3=A1sleduj=C3=ADc=C3=AD = p=C5=99edb=C4=9B=C5=BEn=C3=A9 ot=C3=A1zky:

=E2=80=9E1)      V = p=C5=99=C3=ADpad=C4=9B, =C5=BEe:

=E2=80=93     &nb= sp; takov=C3=A9=20 pr=C3=A1vn=C3=AD p=C5=99edpisy =C4=8Dlensk=C3=A9ho st=C3=A1tu jako = pr=C3=A1vn=C3=AD p=C5=99edpisy Spojen=C3=A9ho kr=C3=A1lovstv=C3=AD=20 pou=C5=BEiteln=C3=A9 na skupiny spole=C4=8Dnost=C3=AD zakazuj=C3=AD = mate=C5=99sk=C3=A9 spole=C4=8Dnosti, da=C5=88ov=C3=A9mu=20 tuzemci v tomto =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B, = sn=C3=AD=C5=BEit sv=C5=AFj zisk zdaniteln=C3=BD v tomto=20 st=C3=A1t=C4=9B zapo=C4=8Dten=C3=ADm ztr=C3=A1t vznikl=C3=BDch = v dce=C5=99in=C3=BDch spole=C4=8Dnostech s da=C5=88ov=C3=BDm=20 s=C3=ADdlem v jin=C3=BDch =C4=8Dlensk=C3=BDch st=C3=A1tech, = zat=C3=ADmco by takov=C3=BD z=C3=A1po=C4=8Det byl mo=C5=BEn=C3=BD,=20 pokud by m=C4=9Bly da=C5=88ov=C3=A9 s=C3=ADdlo ve stejn=C3=A9m = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B jako mate=C5=99sk=C3=A1=20 spole=C4=8Dnost;

=E2=80=93     &nb= sp; =C4=8Dlensk=C3=BD=20 st=C3=A1t mate=C5=99sk=C3=A9 spole=C4=8Dnosti:

=E2=80=93     &nb= sp; stanov=C3=AD=20 povinnost k dani z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD = vztahuj=C3=ADc=C3=AD se na v=C5=A1echny jejich zisky=20 pro spole=C4=8Dnosti se s=C3=ADdlem na jeho =C3=BAzem=C3=AD, = v=C4=8Detn=C4=9B zisk=C5=AF pobo=C4=8Dek se s=C3=ADdlem=20 v jin=C3=BDch =C4=8Dlensk=C3=BDch st=C3=A1tech, = p=C5=99i=C4=8Dem=C5=BE up=C5=99es=C5=88uje, =C5=BEe = zvl=C3=A1=C5=A1tn=C3=AD ustanoven=C3=AD=20 umo=C5=BE=C5=88uj=C3=AD zabr=C3=A1nit dvoj=C3=ADmu zdan=C4=9Bn=C3=AD = t=C3=ADm, =C5=BEe je zohledn=C4=9Bna da=C5=88 zaplacen=C3=A1=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B a =C5=BEe jsou = zohledn=C4=9Bny ztr=C3=A1ty t=C4=9Bchto pobo=C4=8Dek p=C5=99i=20 stanoven=C3=AD zdaniteln=C3=BDch zisk=C5=AF t=C4=9Bchto = spole=C4=8Dnost=C3=AD;

=E2=80=93     &nb= sp; nestanov=C3=AD=20 povinnost k dani z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD, co = se t=C3=BD=C4=8De nerozd=C4=9Blen=C3=BDch zisk=C5=AF=20 dce=C5=99in=C3=BDch spole=C4=8Dnost=C3=AD se s=C3=ADdlem = v jin=C3=BDch =C4=8Dlensk=C3=BDch st=C3=A1tech;

=E2=80=93     &nb= sp; stanov=C3=AD=20 povinnost k dani z p=C5=99=C3=ADjm=C5=AF spole=C4=8Dnost=C3=AD pro = mate=C5=99skou spole=C4=8Dnost vztahuj=C3=ADc=C3=AD=20 se na v=C5=A1echny zisky, kter=C3=A9 jsou j=C3=AD rozd=C4=9Bleny formou = dividendy dce=C5=99in=C3=BDmi=20 spole=C4=8Dnostmi se s=C3=ADdlem v jin=C3=BDch =C4=8Dlensk=C3=BDch = st=C3=A1tech, zat=C3=ADmco t=C3=A9to dani=20 nepodl=C3=A9h=C3=A1, jedn=C3=A1-li se o zisky rozd=C4=9Blen=C3=A9 = formou dividendy jej=C3=ADmi dce=C5=99in=C3=BDmi=20 spole=C4=8Dnostmi se s=C3=ADdlem v t=C3=A9m=C5=BEe = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B;

=E2=80=93     &nb= sp; p=C5=99izn=C3=A1v=C3=A1=20 sn=C3=AD=C5=BEen=C3=AD dan=C3=AD mate=C5=99sk=C3=A9 spole=C4=8Dnosti = formou slevy na dani vztahuj=C3=ADc=C3=AD se na sr=C3=A1=C5=BEkov=C3=A9=20 dan=C4=9B u zdroje postihuj=C3=ADc=C3=AD dividendy a na = zahrani=C4=8Dn=C3=AD dan=C4=9B ze zisk=C5=AF, ze=20 kter=C3=BDch jsou vypl=C3=A1ceny dividendy dce=C5=99in=C3=BDmi = spole=C4=8Dnostmi se s=C3=ADdlem v jin=C3=BDch=20 =C4=8Dlensk=C3=BDch st=C3=A1tech;

existuje omezen=C3=AD ve smyslu =C4=8Dl=C3=A1nku 43 = ES vykl=C3=A1dan=C3=A9ho ve=20 vz=C3=A1jemn=C3=A9m spojen=C3=AD s =C4=8Dl=C3=A1nkem 48 ES? Je = v kladn=C3=A9m p=C5=99=C3=ADpad=C4=9B takov=C3=A9 omezen=C3=AD=20 v pr=C3=A1vu Spole=C4=8Denstv=C3=AD od=C5=AFvodn=C4=9Bn=C3=A9?

2)      a)=20      M=C3=A1 na odpov=C4=9B=C4=8F na prvn=C3=AD = ot=C3=A1zku vliv skute=C4=8Dnost, =C5=BEe=20 pr=C3=A1vn=C3=AD p=C5=99edpisy =C4=8Dlensk=C3=A9ho st=C3=A1tu, ve = kter=C3=A9m m=C3=A1 dce=C5=99in=C3=A1 spole=C4=8Dnost s=C3=ADdlo, = umo=C5=BE=C5=88uj=C3=AD=20 p=C5=99=C3=ADpadn=C4=9B za ur=C4=8Dit=C3=BDch podm=C3=ADnek = zapo=C4=8D=C3=ADtat v cel=C3=A9m rozsahu nebo = =C4=8D=C3=A1ste=C4=8Dn=C4=9B=20 ztr=C3=A1ty vznikl=C3=A9 v t=C3=A9to dce=C5=99in=C3=A9 = spole=C4=8Dnosti na zisky zdaniteln=C3=A9 v t=C3=A9m=C5=BEe=20 st=C3=A1t=C4=9B?

       =   b)=20      Jak=C3=BD v=C3=BDznam je t=C5=99eba = v kladn=C3=A9m p=C5=99=C3=ADpad=C4=9B=20 p=C5=99ikl=C3=A1dat n=C3=A1sleduj=C3=ADc=C3=ADm skute=C4=8Dnostem:

=E2=80=93     &nb= sp; dce=C5=99in=C3=A1=20 spole=C4=8Dnost se s=C3=ADdlem v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B ukon=C4=8Dila ve=C5=A1kerou obchodn=C3=AD=20 =C4=8Dinnost a, i kdy=C5=BE pr=C3=A1vn=C3=AD p=C5=99edpisy tohoto = st=C3=A1tu umo=C5=BE=C5=88uj=C3=AD za ur=C4=8Dit=C3=BDch=20 podm=C3=ADnek zapo=C4=8D=C3=ADtat ztr=C3=A1ty, nen=C3=AD = p=C5=99edlo=C5=BEen d=C5=AFkaz o tom, =C5=BEe bylo takov=C3=A9=20 zapo=C4=8Dten=C3=AD za t=C4=9Bchto okolnost=C3=AD = p=C5=99izn=C3=A1no;

=E2=80=93     &nb= sp; dce=C5=99in=C3=A1=20 spole=C4=8Dnost se s=C3=ADdlem v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B byla p=C5=99evedena na t=C5=99et=C3=AD osobu=20 a, i kdy=C5=BE pr=C3=A1vn=C3=AD p=C5=99edpisy tohoto = =C4=8Dlensk=C3=A9ho st=C3=A1tu umo=C5=BE=C5=88uj=C3=AD za = ur=C4=8Dit=C3=BDch=20 podm=C3=ADnek t=C5=99et=C3=ADm nabyvatel=C5=AFm mo=C5=BEnost = zapo=C4=8D=C3=ADtat ztr=C3=A1ty, okolnosti projedn=C3=A1van=C3=A9ho=20 p=C5=99=C3=ADpadu jasn=C4=9B neukazuj=C3=AD, zda tomu tak bylo;

=E2=80=93     &nb= sp; ustanoven=C3=AD,=20 na z=C3=A1klad=C4=9B kter=C3=BDch =C4=8Dlensk=C3=BD st=C3=A1t = mate=C5=99sk=C3=A9 spole=C4=8Dnosti zohledn=C3=AD ztr=C3=A1ty = spole=C4=8Dnost=C3=AD=20 se s=C3=ADdlem ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD, se = pou=C5=BEij=C3=AD nez=C3=A1visle na skute=C4=8Dnosti, =C5=BEe tyto=20 ztr=C3=A1ty jsou rovn=C4=9B=C5=BE p=C5=99edm=C4=9Btem = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B?

       =   c)     Byla=20 by odpov=C4=9B=C4=8F stejn=C3=A1, pokud by byl p=C5=99edlo=C5=BEen = d=C5=AFkaz o tom, =C5=BEe bylo=20 v d=C5=AFsledku ztr=C3=A1t p=C5=99izn=C3=A1no = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD v =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B, ve kter=C3=A9m m=C3=A1=20 dce=C5=99in=C3=A1 spole=C4=8Dnost s=C3=ADdlo, a v kladn=C3=A9m = p=C5=99=C3=ADpad=C4=9B, je podstatn=C3=A1 skute=C4=8Dnost, =C5=BEe=20 sn=C3=AD=C5=BEen=C3=AD dan=C3=AD bylo n=C3=A1sledn=C4=9B = p=C5=99izn=C3=A1no jin=C3=A9 skupin=C4=9B spole=C4=8Dnost=C3=AD, na = kterou byla=20 tato dce=C5=99in=C3=A1 spole=C4=8Dnost p=C5=99evedena?=E2=80=9C

 K prvn=C3=AD ot=C3=A1zce

27     Podstatou = prvn=C3=AD=20 p=C5=99edb=C4=9B=C5=BEn=C3=A9 ot=C3=A1zky = p=C5=99edkl=C3=A1daj=C3=ADc=C3=ADho soudu je, zda =C4=8Dl=C3=A1nky 43 ES = a 48 ES=20 br=C3=A1n=C3=AD pr=C3=A1vn=C3=ADm p=C5=99edpis=C5=AFm = =C4=8Dlensk=C3=A9ho st=C3=A1tu, kter=C3=A9 vylu=C4=8Duj=C3=AD = mo=C5=BEnost, aby mate=C5=99sk=C3=A1=20 spole=C4=8Dnost-rezident mohla ze sv=C3=A9ho zdaniteln=C3=A9ho zisku = ode=C4=8D=C3=ADst ztr=C3=A1ty vznikl=C3=A9=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B = v dce=C5=99in=C3=A9 spole=C4=8Dnosti se s=C3=ADdlem na = =C3=BAzem=C3=AD tohoto=20 jin=C3=A9ho =C4=8Dlensk=C3=A9ho st=C3=A1tu, zat=C3=ADmco tyto = pr=C3=A1vn=C3=AD p=C5=99edpisy takovou mo=C5=BEnost = p=C5=99izn=C3=A1vaj=C3=AD,=20 pokud se jedn=C3=A1 o ztr=C3=A1ty vznikl=C3=A9 = v dce=C5=99in=C3=A9 spole=C4=8Dnosti=E2=80=91rezidentu.

28     Jin=C3=BDmi = slovy se=20 klade ot=C3=A1zka, zda takov=C3=A9 pr=C3=A1vn=C3=AD p=C5=99edpisy = p=C5=99edstavuj=C3=AD omezen=C3=AD svobody usazov=C3=A1n=C3=AD=20 v rozporu s =C4=8Dl=C3=A1nky 43 ES a 48 ES.

29     V tomto = ohledu je=20 t=C5=99eba p=C5=99ipomenout, =C5=BEe podle ust=C3=A1len=C3=A9 = judikatury, i kdy=C5=BE p=C5=99=C3=ADm=C3=A9 dan=C4=9B spadaj=C3=AD do=20 pravomoci =C4=8Dlensk=C3=BDch st=C3=A1t=C5=AF, musej=C3=AD = nicm=C3=A9n=C4=9B tyto =C4=8Dlensk=C3=A9 st=C3=A1ty p=C5=99i v=C3=BDkonu = t=C3=A9to=20 pravomoci dodr=C5=BEovat pr=C3=A1vo Spole=C4=8Denstv=C3=AD (viz = zejm=C3=A9na rozsudek ze dne 8. b=C5=99ezna=20 2001, Metallgesellschaft a dal=C5=A1=C3=AD, C=E2=80=91397/98 = a C=E2=80=91410/98, Recueil,=20 s. I=E2=80=911727, bod 37 a uveden=C3=A1 judikatura).

30     Svoboda = usazov=C3=A1n=C3=AD,=20 kterou =C4=8Dl=C3=A1nek 43 ES p=C5=99izn=C3=A1v=C3=A1 st=C3=A1tn=C3=ADm = p=C5=99=C3=ADslu=C5=A1n=C3=ADk=C5=AFm Spole=C4=8Denstv=C3=AD = a kter=C3=A1 pro=20 n=C4=9B zahrnuje p=C5=99=C3=ADstup k samostatn=C4=9B = v=C3=BDd=C4=9Ble=C4=8Dn=C3=BDm =C4=8Dinnostem a jejich v=C3=BDkon,=20 jako=C5=BE i z=C5=99izov=C3=A1n=C3=AD a =C5=99=C3=ADzen=C3=AD = podnik=C5=AF za stejn=C3=BDch podm=C3=ADnek jako za podm=C3=ADnek=20 stanoven=C3=BDch pr=C3=A1vn=C3=ADmi p=C5=99edpisy =C4=8Dlensk=C3=A9ho = st=C3=A1tu usazen=C3=AD pro sv=C3=A9 vlastn=C3=AD st=C3=A1tn=C3=AD=20 p=C5=99=C3=ADslu=C5=A1n=C3=ADky, zahrnuje v souladu = s =C4=8Dl=C3=A1nkem 48 ES pro spole=C4=8Dnosti=20 zalo=C5=BEen=C3=A9 podle pr=C3=A1vn=C3=ADch p=C5=99edpis=C5=AF = n=C4=9Bkter=C3=A9ho =C4=8Dlensk=C3=A9ho st=C3=A1tu, je=C5=BE maj=C3=AD = sv=C3=A9 s=C3=ADdlo,=20 =C3=BAst=C5=99edn=C3=AD spr=C3=A1vu nebo hlavn=C3=AD provozovnu = uvnit=C5=99 Evropsk=C3=A9ho spole=C4=8Denstv=C3=AD, pr=C3=A1vo=20 vykon=C3=A1vat sv=C3=A9 =C4=8Dinnosti v doty=C4=8Dn=C3=A9m = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B prost=C5=99ednictv=C3=ADm = dce=C5=99in=C3=A9=20 spole=C4=8Dnosti, pobo=C4=8Dky nebo zastoupen=C3=AD (viz zejm=C3=A9na = rozsudek ze dne 21. z=C3=A1=C5=99=C3=AD 1999,=20 Saint-Gobain ZN, C=E2=80=91307/97, Recueil, s. I=E2=80=916161, bod = 35).

31     I = kdy=C5=BE podle sv=C3=A9ho=20 zn=C4=9Bn=C3=AD sm=C4=9B=C5=99uj=C3=AD ustanoven=C3=AD = t=C3=BDkaj=C3=ADc=C3=AD se svobody usazov=C3=A1n=C3=AD = k zaji=C5=A1t=C4=9Bn=C3=AD pr=C3=A1va na=20 vnitrost=C3=A1tn=C3=AD zach=C3=A1zen=C3=AD v hostitelsk=C3=A9m = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B, rovn=C4=9B=C5=BE br=C3=A1n=C3=AD = tomu,=20 aby st=C3=A1t p=C5=AFvodu br=C3=A1nil jednomu ze sv=C3=BDch = st=C3=A1tn=C3=ADch p=C5=99=C3=ADslu=C5=A1n=C3=ADk=C5=AF nebo = spole=C4=8Dnosti=20 zalo=C5=BEen=C3=A9 podle jeho pr=C3=A1vn=C3=ADch p=C5=99edpis=C5=AF = v usazen=C3=AD v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B = (viz zejm=C3=A9na v=C3=BD=C5=A1e uveden=C3=BD rozsudek ICI, bod 21).

32     Takov=C3=A9 = sn=C3=AD=C5=BEen=C3=AD=20 dan=C3=AD skupiny jako sn=C3=AD=C5=BEen=C3=AD dot=C4=8Den=C3=A9 ve = v=C4=9Bci v p=C5=AFvodn=C3=ADm =C5=99=C3=ADzen=C3=AD = p=C5=99edstavuje pro=20 doty=C4=8Dn=C3=A9 spole=C4=8Dnosti da=C5=88ov=C3=A9 = zv=C3=BDhodn=C4=9Bn=C3=AD. T=C3=ADm, =C5=BEe urychluje = odeps=C3=A1n=C3=AD ztr=C3=A1t=20 ztr=C3=A1tov=C3=BDch spole=C4=8Dnost=C3=AD prost=C5=99ednictv=C3=ADm = jejich bezprost=C5=99edn=C3=ADho zapo=C4=8Dten=C3=AD na zisky=20 jin=C3=BDch spole=C4=8Dnost=C3=AD skupiny, poskytuje skupin=C4=9B = zv=C3=BDhodn=C4=9Bn=C3=AD, pokud jde=20 o hotovostn=C3=AD tok.

33     Vylou=C4=8De= n=C3=AD takov=C3=A9ho=20 zv=C3=BDhodn=C4=9Bn=C3=AD, co se t=C3=BD=C4=8De ztr=C3=A1t = vznikl=C3=BDch v dce=C5=99in=C3=A9 spole=C4=8Dnosti se s=C3=ADdlem=20 v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B, kter=C3=A1 = v =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B mate=C5=99sk=C3=A9 = spole=C4=8Dnosti=20 nevykon=C3=A1v=C3=A1 =C5=BE=C3=A1dnou hospod=C3=A1=C5=99skou = =C4=8Dinnost, m=C5=AF=C5=BEe naru=C5=A1it v=C3=BDkon svobody = usazov=C3=A1n=C3=AD=20 mate=C5=99skou spole=C4=8Dnost=C3=AD t=C3=ADm, =C5=BEe ji odrad=C3=AD od = z=C5=99izov=C3=A1n=C3=AD dce=C5=99in=C3=BDch spole=C4=8Dnost=C3=AD=20 v jin=C3=BDch =C4=8Dlensk=C3=BDch st=C3=A1tech.

34     Toto = vylou=C4=8Den=C3=AD tak=20 p=C5=99edstavuje omezen=C3=AD svobody usazov=C3=A1n=C3=AD ve smyslu = =C4=8Dl=C3=A1nk=C5=AF 43 ES a 48 ES=20 t=C3=ADm, =C5=BEe zach=C3=A1z=C3=AD odli=C5=A1n=C4=9B da=C5=88ov=C4=9B = se ztr=C3=A1tami vznikl=C3=BDmi v dce=C5=99in=C3=A9=20 spole=C4=8Dnosti=E2=80=91rezidentu a se ztr=C3=A1tami = vznikl=C3=BDmi v dce=C5=99in=C3=A9=20 spole=C4=8Dnosti=E2=80=91nerezidentu.

35     Obdobn=C3=A9= omezen=C3=AD=20 lze p=C5=99ipustit pouze tehdy, sleduje-li legitimn=C3=AD c=C3=ADl = slu=C4=8Diteln=C3=BD se Smlouvou=20 a je-li od=C5=AFvodn=C4=9Bno nal=C3=A9hav=C3=BDmi d=C5=AFvody = obecn=C3=A9ho z=C3=A1jmu. V takov=C3=A9m p=C5=99=C3=ADpad=C4=9B=20 je je=C5=A1t=C4=9B t=C5=99eba, aby bylo zp=C5=AFsobil=C3=A9 zaru=C4=8Dit = uskute=C4=8Dn=C4=9Bn=C3=AD dot=C4=8Den=C3=A9ho c=C3=ADle a aby=20 nep=C5=99ekra=C4=8Dovalo meze toho, co je k dosa=C5=BEen=C3=AD = tohoto c=C3=ADle nezbytn=C3=A9 (viz=20 v tomto smyslu rozsudky ze dne 15. kv=C4=9Btna 1997, Futura = Participations=20 a Singer, C=E2=80=91250/95, Recueil, s. I=E2=80=912471, bod 26, = a ze dne 11. b=C5=99ezna=20 2004, De Lasteyrie du Saillant, C=E2=80=919/02, Recueil, s. = I=E2=80=912409, bod 49).

36     Spojen=C3=A9= kr=C3=A1lovstv=C3=AD=20 a ostatn=C3=AD =C4=8Dlensk=C3=A9 st=C3=A1ty, kter=C3=A9 = v r=C3=A1mci tohoto =C5=99=C3=ADzen=C3=AD p=C5=99edlo=C5=BEily=20 vyj=C3=A1d=C5=99en=C3=AD, uplat=C5=88uj=C3=AD, =C5=BEe dce=C5=99in=C3=A9 = spole=C4=8Dnosti=E2=80=91rezidenti a dce=C5=99in=C3=A9=20 spole=C4=8Dnosti-nerezidenti nejsou z hlediska takov=C3=A9ho re=C5=BEimu = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny=20 jako re=C5=BEimu dot=C4=8Den=C3=A9ho v p=C5=AFvodn=C3=ADm = =C5=99=C3=ADzen=C3=AD ve srovnateln=C3=BDch da=C5=88ov=C3=BDch=20 situac=C3=ADch. V souladu se z=C3=A1sadou teritoriality = pou=C5=BEitelnou z=C3=A1rove=C5=88=20 v mezin=C3=A1rodn=C3=ADm pr=C3=A1vu a v pr=C3=A1vu = Spole=C4=8Denstv=C3=AD nem=C3=A1 =C4=8Dlensk=C3=BD st=C3=A1t s=C3=ADdla=20 mate=C5=99sk=C3=A9 spole=C4=8Dnosti da=C5=88ovou pravomoc ve vztahu = k dce=C5=99in=C3=BDm=20 spole=C4=8Dnostem-nerezident=C5=AFm. Co se t=C3=BD=C4=8De t=C4=9Bchto = dce=C5=99in=C3=BDch spole=C4=8Dnost=C3=AD, p=C5=99=C3=ADslu=C5=A1=C3=AD=20 v z=C3=A1sad=C4=9B podle b=C4=9B=C5=BEn=C3=A9ho rozd=C4=9Blen=C3=AD = pravomoc=C3=AD v dan=C3=A9 oblasti da=C5=88ov=C3=A1=20 pravomoc st=C3=A1t=C5=AFm, na jejich=C5=BE =C3=BAzem=C3=AD maj=C3=AD = s=C3=ADdlo a vykon=C3=A1vaj=C3=AD hospod=C3=A1=C5=99sk=C3=A9=20 =C4=8Dinnosti.

37     V tomto = ohledu je=20 t=C5=99eba konstatovat, =C5=BEe v da=C5=88ov=C3=A9m pr=C3=A1vu = m=C5=AF=C5=BEe bydli=C5=A1t=C4=9B, s=C3=ADdlo =C4=8Di m=C3=ADsto=20 podnik=C3=A1n=C3=AD poplatn=C3=ADk=C5=AF p=C5=99edstavovat faktor, = kter=C3=BD m=C5=AF=C5=BEe od=C5=AFvodnit vnitrost=C3=A1tn=C3=AD=20 pravidla, kter=C3=A1 zakl=C3=A1daj=C3=AD rozd=C3=ADln=C3=A9 = zach=C3=A1zen=C3=AD mezi poplatn=C3=ADky-rezidenty=20 a poplatn=C3=ADky-nerezidenty. P=C5=99esto v=C5=A1ak = bydli=C5=A1t=C4=9B, s=C3=ADdlo nebo m=C3=ADsto podnik=C3=A1n=C3=AD=20 nen=C3=AD v=C5=BEdy d=C5=AFvodn=C3=BDm faktorem pro odli=C5=A1en=C3=AD. = P=C5=99ipu=C5=A1t=C4=9Bn=C3=AD toho, =C5=BEe by =C4=8Dlensk=C3=BD = st=C3=A1t=20 s=C3=ADdla mohl voln=C4=9B uplat=C5=88ovat rozd=C3=ADln=C3=A9 = zach=C3=A1zen=C3=AD z pouh=C3=A9ho d=C5=AFvodu, =C5=BEe se s=C3=ADdlo=20 spole=C4=8Dnosti nach=C3=A1z=C3=AD v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B, by toti=C5=BE zbavilo =C4=8Dl=C3=A1nek=20 43 ES jeho smyslu (viz rozsudek ze dne 28. ledna 1986, Komise v. = Francie,=20 270/83, Recueil, s. 273, bod 18).

38     V = ka=C5=BEd=C3=A9 konkr=C3=A9tn=C3=AD=20 situaci je t=C5=99eba zkoumat, zda omezen=C3=AD uplatn=C4=9Bn=C3=AD = da=C5=88ov=C3=A9ho zv=C3=BDhodn=C4=9Bn=C3=AD na=20 poplatn=C3=ADky-rezidenty je od=C5=AFvodn=C4=9Bno relevantn=C3=ADmi = objektivn=C3=ADmi skute=C4=8Dnostmi, kter=C3=A9=20 mohou od=C5=AFvodnit rozd=C3=ADln=C3=A9 zach=C3=A1zen=C3=AD.

39     V = takov=C3=A9 situaci=20 jako ve sporu v p=C5=AFvodn=C3=ADm =C5=99=C3=ADzen=C3=AD je = nam=C3=ADst=C4=9B p=C5=99ipustit, =C5=BEe =C4=8Dlensk=C3=BD st=C3=A1t = s=C3=ADdla=20 mate=C5=99sk=C3=A9 spole=C4=8Dnosti t=C3=ADm, =C5=BEe zda=C5=88uje = spole=C4=8Dnosti=E2=80=91rezidenty z jejich=20 celosv=C4=9Btov=C3=BDch zisk=C5=AF = a spole=C4=8Dnosti=E2=80=91nerezidenty v=C3=BDlu=C4=8Dn=C4=9B ze = zisk=C5=AF=20 poch=C3=A1zej=C3=ADc=C3=ADch z jejich =C4=8Dinnosti = v uveden=C3=A9m st=C3=A1t=C4=9B, postupuje=20 v souladu se z=C3=A1sadou teritoriality zakotvenou = mezin=C3=A1rodn=C3=ADm da=C5=88ov=C3=BDm pr=C3=A1vem=20 a uznanou pr=C3=A1vem Spole=C4=8Denstv=C3=AD (viz zejm=C3=A9na = v=C3=BD=C5=A1e uveden=C3=BD rozsudek Futura=20 Participations a Singer, bod 22).

40     Skute=C4=8Dn= ost, =C5=BEe=20 tento =C4=8Dlensk=C3=BD st=C3=A1t nezda=C5=88uje zisky = dce=C5=99in=C3=BDch spole=C4=8Dnost=C3=AD-nerezident=C5=AF = mate=C5=99sk=C3=A9=20 spole=C4=8Dnosti se s=C3=ADdlem na sv=C3=A9m =C3=BAzem=C3=AD, v=C5=A1ak = sama o sob=C4=9B neod=C5=AFvod=C5=88uje omezen=C3=AD=20 sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny na ztr=C3=A1ty vznikl=C3=A9 ve = spole=C4=8Dnostech-rezidentech.

41     Pro = posouzen=C3=AD, zda=20 je takov=C3=A9 omezen=C3=AD od=C5=AFvodn=C4=9Bn=C3=A9, je = nam=C3=ADst=C4=9B p=C5=99ezkoumat d=C5=AFsledky takov=C3=A9ho=20 bezpodm=C3=ADne=C4=8Dn=C3=A9ho roz=C5=A1=C3=AD=C5=99en=C3=AD = zv=C3=BDhodn=C4=9Bn=C3=AD jako zv=C3=BDhodn=C4=9Bn=C3=AD = dot=C4=8Den=C3=A9ho v p=C5=AFvodn=C3=ADm=20 =C5=99=C3=ADzen=C3=AD.

42     K tomuto = bodu=20 Spojen=C3=A9 kr=C3=A1lovstv=C3=AD a ostatn=C3=AD =C4=8Dlensk=C3=A9 = st=C3=A1ty, kter=C3=A9 p=C5=99edlo=C5=BEily vyj=C3=A1d=C5=99en=C3=AD,=20 uplat=C5=88uj=C3=AD t=C5=99i od=C5=AFvod=C5=88uj=C3=ADc=C3=AD = skute=C4=8Dnosti.

43     Zaprv=C3=A9,= zisky=20 a ztr=C3=A1ty jsou v da=C5=88ov=C3=A9 oblasti dv=C4=9Bma = stranami t=C3=A9=C5=BEe mince, se kter=C3=BDmi=20 mus=C3=AD b=C3=BDt zach=C3=A1zeno v r=C3=A1mci t=C3=A9ho=C5=BE = da=C5=88ov=C3=A9ho syst=C3=A9mu symetricky za =C3=BA=C4=8Delem=20 ochrany vyv=C3=A1=C5=BEen=C3=A9ho rozd=C4=9Blen=C3=AD = zda=C5=88ovac=C3=AD pravomoci mezi jednotliv=C3=BDmi = z=C3=BA=C4=8Dastn=C4=9Bn=C3=BDmi=20 =C4=8Dlensk=C3=BDmi st=C3=A1ty. Zadruh=C3=A9, kdyby byly ztr=C3=A1ty = zohledn=C4=9Bny v =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B=20 mate=C5=99sk=C3=A9 spole=C4=8Dnosti, existuje nebezpe=C4=8D=C3=AD, = =C5=BEe budou uplatn=C4=9Bny dvakr=C3=A1t. Kone=C4=8Dn=C4=9B=20 zat=C5=99et=C3=AD, kdyby nebyly ztr=C3=A1ty zohledn=C4=9Bny = v =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B s=C3=ADdla dce=C5=99in=C3=A9=20 spole=C4=8Dnosti, existuje nebezpe=C4=8D=C3=AD da=C5=88ov=C3=A9ho = =C3=BAniku.

44     Co se = t=C3=BD=C4=8De prvn=C3=AD=20 od=C5=AFvod=C5=88uj=C3=ADc=C3=AD skute=C4=8Dnosti, je nutn=C3=A9 = p=C5=99ipomenout, =C5=BEe sn=C3=AD=C5=BEen=C3=AD da=C5=88ov=C3=BDch = p=C5=99=C3=ADjm=C5=AF=20 nem=C5=AF=C5=BEe b=C3=BDt pova=C5=BEov=C3=A1no za nal=C3=A9hav=C3=BD = d=C5=AFvod obecn=C3=A9ho z=C3=A1jmu, kter=C3=A9ho by se bylo = mo=C5=BEn=C3=A9=20 dovol=C3=A1vat pro od=C5=AFvodn=C4=9Bn=C3=AD opat=C5=99en=C3=AD = v z=C3=A1sad=C4=9B odporuj=C3=ADc=C3=ADho z=C3=A1kladn=C3=AD = svobod=C4=9B=20 (viz zejm=C3=A9na rozsudek ze dne 7. z=C3=A1=C5=99=C3=AD 2004, Manninen, = C=E2=80=91319/02, Recueil, s.=20 I=E2=80=917477, bod 49 a uveden=C3=A1 judikatura).

45     Jak to = nicm=C3=A9n=C4=9B=20 spr=C3=A1vn=C4=9B zd=C5=AFraz=C5=88uje Spojen=C3=A9 = kr=C3=A1lovstv=C3=AD, zabezpe=C4=8Den=C3=AD rozd=C4=9Blen=C3=AD = zda=C5=88ovac=C3=AD pravomoci=20 mezi =C4=8Dlensk=C3=BDmi st=C3=A1ty m=C5=AF=C5=BEe zp=C5=AFsobit, = =C5=BEe na hospod=C3=A1=C5=99sk=C3=A9 =C4=8Dinnosti = spole=C4=8Dnost=C3=AD se=20 s=C3=ADdlem v jednom z t=C4=9Bchto st=C3=A1t=C5=AF bude = nezbytn=C3=A9 pou=C5=BE=C3=ADt pouze da=C5=88ov=C3=A1 pravidla=20 tohoto =C4=8Dlensk=C3=A9ho st=C3=A1tu, co se t=C3=BD=C4=8De jak = zisk=C5=AF, tak ztr=C3=A1t.

46     Poskytnout=20 spole=C4=8Dnostem mo=C5=BEnost volby zohlednit jejich ztr=C3=A1ty = v =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B jejich=20 s=C3=ADdla nebo v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B by = toti=C5=BE zna=C4=8Dn=C4=9B naru=C5=A1ilo vyv=C3=A1=C5=BEen=C3=A9=20 rozd=C4=9Blen=C3=AD zda=C5=88ovac=C3=AD pravomoci mezi = =C4=8Dlensk=C3=BDmi st=C3=A1ty vzhledem k tomu, =C5=BEe by=20 byl z=C3=A1klad dan=C4=9B zv=C3=BD=C5=A1en v prvn=C3=ADm = st=C3=A1t=C4=9B a sn=C3=AD=C5=BEen ve druh=C3=A9m st=C3=A1t=C4=9B = ve v=C3=BD=C5=A1i=20 p=C5=99eveden=C3=BDch ztr=C3=A1t.

47     Pokud = jde o druh=C3=A9=20 od=C5=AFvod=C5=88uj=C3=ADc=C3=AD skute=C4=8Dnosti = t=C3=BDkaj=C3=ADc=C3=AD se nebezpe=C4=8D=C3=AD dvoj=C3=ADho = uplatn=C4=9Bn=C3=AD ztr=C3=A1t, je t=C5=99eba=20 p=C5=99ipustit, =C5=BEe =C4=8Dlensk=C3=A9 st=C3=A1ty mus=C3=AD m=C3=ADt = mo=C5=BEnost tomuto zabr=C3=A1nit.

48     Takov=C3=A9 = nebezpe=C4=8D=C3=AD=20 skute=C4=8Dn=C4=9B existuje, je-li sn=C3=AD=C5=BEen=C3=AD dan=C3=AD = skupiny roz=C5=A1=C3=AD=C5=99eno na ztr=C3=A1ty dce=C5=99in=C3=BDch=20 spole=C4=8Dnost=C3=AD-nerezident=C5=AF. Toto nebezpe=C4=8D=C3=AD je = odstran=C4=9Bno pravidlem vylu=C4=8Duj=C3=ADc=C3=ADm=20 sn=C3=AD=C5=BEen=C3=AD dan=C3=AD, pokud se jedn=C3=A1 o tyto = ztr=C3=A1ty.

49     Pokud se = kone=C4=8Dn=C4=9B=20 jedn=C3=A1 o t=C5=99et=C3=AD od=C5=AFvod=C5=88uj=C3=ADc=C3=AD = skute=C4=8Dnost t=C3=BDkaj=C3=ADc=C3=AD se nebezpe=C4=8D=C3=AD = da=C5=88ov=C3=A9ho =C3=BAniku,=20 je nam=C3=ADst=C4=9B p=C5=99ipustit, =C5=BEe mo=C5=BEnost = p=C5=99ev=C3=A1d=C4=9Bt ztr=C3=A1ty dce=C5=99in=C3=A9 = spole=C4=8Dnosti=E2=80=91nerezidenta=20 na spole=C4=8Dnost-rezidenta zahrnuje nebezpe=C4=8D=C3=AD, =C5=BEe = ztr=C3=A1ty budou uvnit=C5=99 skupiny=20 spole=C4=8Dnost=C3=AD p=C5=99ev=C3=A1d=C4=9Bny na spole=C4=8Dnosti se = s=C3=ADdlem v =C4=8Dlensk=C3=BDch st=C3=A1tech, kter=C3=A9=20 uplat=C5=88uj=C3=AD nejvy=C5=A1=C5=A1=C3=AD da=C5=88ov=C3=A9 sazby, ve = kter=C3=BDch je v d=C5=AFsledku toho da=C5=88ov=C3=A1=20 hodnota ztr=C3=A1t nejvy=C5=A1=C5=A1=C3=AD.

50     Vylou=C4=8De= n=C3=AD ztr=C3=A1t=20 vznikl=C3=BDch v dce=C5=99in=C3=BDch = spole=C4=8Dnostech-nerezidentech ze sn=C3=AD=C5=BEen=C3=AD dan=C3=AD = skupiny=20 zabra=C5=88uje takov=C3=BDm praktik=C3=A1m, kter=C3=A9 mohou = vych=C3=A1zet ze zji=C5=A1t=C4=9Bn=C3=AD zna=C4=8Dn=C3=BDch = rozd=C3=ADl=C5=AF=20 mezi da=C5=88ov=C3=BDmi sazbami uplat=C5=88ovan=C3=BDmi = v jednotliv=C3=BDch =C4=8Dlensk=C3=BDch st=C3=A1tech.

51     S = ohledem na tyto=20 t=C5=99i od=C5=AFvod=C5=88uj=C3=ADc=C3=AD skute=C4=8Dnosti = posuzovan=C3=A9 spole=C4=8Dn=C4=9B je t=C5=99eba uv=C3=A9st, =C5=BEe = takov=C3=A1=20 omezuj=C3=ADc=C3=AD pr=C3=A1vn=C3=AD =C3=BAprava jako pr=C3=A1vn=C3=AD = =C3=BAprava dot=C4=8Den=C3=A1 v p=C5=AFvodn=C3=ADm = =C5=99=C3=ADzen=C3=AD jednak=20 sleduje legitimn=C3=AD c=C3=ADle slu=C4=8Diteln=C3=A9 se Smlouvou = a p=C5=99edstavuj=C3=ADc=C3=AD nal=C3=A9hav=C3=A9=20 d=C5=AFvody obecn=C3=A9ho z=C3=A1jmu a jednak je = zp=C5=AFsobil=C3=A1 zaru=C4=8Dit uskute=C4=8Dn=C4=9Bn=C3=AD = uveden=C3=BDch=20 c=C3=ADl=C5=AF.

52     Tento = rozbor nen=C3=AD=20 ovlivn=C4=9Bn =C3=BAdaji obsa=C5=BEen=C3=BDmi ve druh=C3=A9 = =C4=8D=C3=A1sti prvn=C3=AD ot=C3=A1zky t=C3=BDkaj=C3=ADc=C3=ADmi se = re=C5=BEim=C5=AF=20 pou=C5=BEiteln=C3=BDch ve Spojen=C3=A9m kr=C3=A1lovstv=C3=AD:

=E2=80=93       n= a zisky=20 a ztr=C3=A1ty zahrani=C4=8Dn=C3=AD pobo=C4=8Dky spole=C4=8Dnosti se = s=C3=ADdlem v tomto =C4=8Dlensk=C3=A9m=20 st=C3=A1t=C4=9B;

=E2=80=93       n= a dividendy=20 rozd=C4=9Blen=C3=A9 spole=C4=8Dnosti se s=C3=ADdlem v tomto = =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B dce=C5=99inou spole=C4=8Dnost=C3=AD=20 se s=C3=ADdlem v jin=C3=A9m =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B.

53     Je = t=C5=99eba nicm=C3=A9n=C4=9B=20 ov=C4=9B=C5=99it, zda omezuj=C3=ADc=C3=AD opat=C5=99en=C3=AD = nep=C5=99ekra=C4=8Duje meze toho, co je nezbytn=C3=A9=20 k dosa=C5=BEen=C3=AD sledovan=C3=BDch c=C3=ADl=C5=AF.

54     Marks = &=20 Spencer a Komise toti=C5=BE tvrdily, =C5=BEe v =C3=BAvahu = p=C5=99ipadaj=C3=AD m=C3=A9n=C4=9B omezuj=C3=ADc=C3=AD=20 opat=C5=99en=C3=AD ne=C5=BE obecn=C3=A9 vylou=C4=8Den=C3=AD pr=C3=A1va = na sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny. P=C5=99=C3=ADkladmo=20 odkazovaly na mo=C5=BEnost podm=C3=ADnit pr=C3=A1vo na = sn=C3=AD=C5=BEen=C3=AD dan=C3=AD t=C3=ADm, =C5=BEe zahrani=C4=8Dn=C3=AD = dce=C5=99in=C3=A1=20 spole=C4=8Dnost pln=C4=9B vyu=C5=BEila mo=C5=BEnost=C3=AD zohlednit = ztr=C3=A1ty p=C5=99iznan=C3=BDch ve sv=C3=A9m =C4=8Dlensk=C3=A9m=20 st=C3=A1t=C4=9B s=C3=ADdla. Rovn=C4=9B=C5=BE odkazovaly na mo=C5=BEnost = podm=C3=ADnit pr=C3=A1vo na sn=C3=AD=C5=BEen=C3=AD dan=C3=AD t=C3=ADm, = =C5=BEe=20 do zdaniteln=C3=BDch zisk=C5=AF spole=C4=8Dnosti, kter=C3=A9 bylo = p=C5=99izn=C3=A1no sn=C3=AD=C5=BEen=C3=AD dan=C3=AD skupiny,=20 budou za=C4=8Dlen=C4=9Bny budouc=C3=AD zisky dce=C5=99in=C3=A9 = spole=C4=8Dnosti=E2=80=91nerezidenta ve v=C3=BD=C5=A1i p=C5=99edt=C3=ADm = zapo=C4=8Dten=C3=BDch ztr=C3=A1t.

55     V tomto = ohledu=20 Soudn=C3=AD dv=C5=AFr usuzuje, =C5=BEe omezuj=C3=ADc=C3=AD = opat=C5=99en=C3=AD dot=C4=8Den=C3=A9 ve v=C4=9Bci = v p=C5=AFvodn=C3=ADm=20 =C5=99=C3=ADzen=C3=AD p=C5=99ekra=C4=8Duje meze toho, co je = nezbytn=C3=A9 k dosa=C5=BEen=C3=AD podstaty sledovan=C3=BDch=20 c=C3=ADl=C5=AF v situaci, kdy:

=E2=80=93       d= ce=C5=99in=C3=A1=20 spole=C4=8Dnost-nerezident vy=C4=8Derpala mo=C5=BEnosti zohlednit = ztr=C3=A1ty, kter=C3=A9 existuj=C3=AD=20 v jej=C3=ADm st=C3=A1t=C4=9B s=C3=ADdla v r=C3=A1mci = zda=C5=88ovac=C3=ADho obdob=C3=AD, kter=C3=A9ho se t=C3=BDkala=20 =C5=BE=C3=A1dost o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD, jako=C5=BE i = v r=C3=A1mci p=C5=99edch=C3=A1zej=C3=ADc=C3=ADch = zda=C5=88ovac=C3=ADch=20 obdob=C3=AD, p=C5=99=C3=ADpadn=C4=9B prost=C5=99ednictv=C3=ADm = p=C5=99evodu t=C4=9Bchto ztr=C3=A1t na t=C5=99et=C3=AD osobu nebo=20 zapo=C4=8Dten=C3=ADm uveden=C3=BDch ztr=C3=A1t na zisky realizovan=C3=A9 = dce=C5=99inou spole=C4=8Dnost=C3=AD b=C4=9Bhem=20 p=C5=99edch=C3=A1zej=C3=ADc=C3=ADch zda=C5=88ovac=C3=ADch obdob=C3=AD, = a

=E2=80=93       n= eexistuje=20 mo=C5=BEnost, aby mohly b=C3=BDt ztr=C3=A1ty zahrani=C4=8Dn=C3=AD = dce=C5=99in=C3=A9 spole=C4=8Dnosti zohledn=C4=9Bny=20 v jej=C3=ADm st=C3=A1t=C4=9B s=C3=ADdla v r=C3=A1mci = budouc=C3=ADch zda=C5=88ovac=C3=ADch obdob=C3=AD bu=C4=8F j=C3=AD=20 samotnou, nebo t=C5=99et=C3=AD osobou, zejm=C3=A9na = v p=C5=99=C3=ADpad=C4=9B p=C5=99evodu dce=C5=99in=C3=A9 = spole=C4=8Dnosti=20 na tuto t=C5=99et=C3=AD osobu.

56     Prok=C3=A1=C5= =BEe-li tedy=20 v =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B mate=C5=99sk=C3=A1 = spole=C4=8Dnost-rezident da=C5=88ov=C3=BDm org=C3=A1n=C5=AFm, =C5=BEe = jsou tyto=20 podm=C3=ADnky spln=C4=9Bny, je v rozporu s =C4=8Dl=C3=A1nkem = 43 ES a 48 ES, aby byla=20 vylou=C4=8Dena mo=C5=BEnost t=C3=A9to mate=C5=99sk=C3=A9 = spole=C4=8Dnosti ode=C4=8D=C3=ADst ztr=C3=A1ty vznikl=C3=A9 = v jej=C3=AD=20 dce=C5=99in=C3=A9 spole=C4=8Dnosti=E2=80=91nerezidentu z jej=C3=ADho = zisku zdaniteln=C3=A9ho v tomto=20 =C4=8Dlensk=C3=A9m st=C3=A1t=C4=9B.

57     V = t=C3=A9to souvislosti=20 je je=C5=A1t=C4=9B t=C5=99eba up=C5=99esnit, =C5=BEe =C4=8Dlensk=C3=A9 = st=C3=A1ty mohou voln=C4=9B p=C5=99ij=C3=ADmat nebo ponech=C3=A1vat=20 v platnosti pravidla, jejich=C5=BE zvl=C3=A1=C5=A1tn=C3=ADm = =C3=BA=C4=8Delem je vylou=C4=8Dit z da=C5=88ov=C3=A9ho=20 zv=C3=BDhodn=C4=9Bn=C3=AD =C4=8Dist=C4=9B vykonstruovan=C3=A9 operace, = jejich=C5=BE c=C3=ADlem je zneu=C5=BEit=C3=AD nebo =C3=BAnik=20 uplatn=C4=9Bn=C3=AD vnitrost=C3=A1tn=C3=ADho da=C5=88ov=C3=A9ho = z=C3=A1kona (viz v tomto smyslu v=C3=BD=C5=A1e uveden=C3=A9=20 rozsudky ICI, bod 26, a De Lasteyrie du Saillant, bod 50).

58     Krom = toho, je-li=20 mo=C5=BEn=C3=A9 identifikovat jin=C3=A1 m=C3=A9n=C4=9B = omezuj=C3=ADc=C3=AD opat=C5=99en=C3=AD, takov=C3=A1 opat=C5=99en=C3=AD = vy=C5=BEaduj=C3=AD=20 v ka=C5=BEd=C3=A9m p=C5=99=C3=ADpad=C4=9B p=C5=99ijet=C3=AD = harmoniza=C4=8Dn=C3=ADch pravidel z=C3=A1konod=C3=A1rcem=20 Spole=C4=8Denstv=C3=AD.

59     Je tedy = nam=C3=ADst=C4=9B=20 odpov=C4=9Bd=C4=9Bt na prvn=C3=AD ot=C3=A1zku tak, =C5=BEe = =C4=8Dl=C3=A1nky 43 ES a 48 ES p=C5=99i sou=C4=8Dasn=C3=A9m stavu=20 pr=C3=A1va Spole=C4=8Denstv=C3=AD nebr=C3=A1n=C3=AD pr=C3=A1vn=C3=ADm = p=C5=99edpis=C5=AFm =C4=8Dlensk=C3=A9ho st=C3=A1tu, kter=C3=A9 = obecn=C4=9B=20 vylu=C4=8Duj=C3=AD mo=C5=BEnost mate=C5=99sk=C3=A9 = spole=C4=8Dnosti=E2=80=91rezidenta ode=C4=8D=C3=ADst ze sv=C3=A9ho = zdaniteln=C3=A9ho=20 zisku ztr=C3=A1ty vznikl=C3=A9 v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B v dce=C5=99in=C3=A9 spole=C4=8Dnosti se=20 s=C3=ADdlem na =C3=BAzem=C3=AD tohoto jin=C3=A9ho =C4=8Dlensk=C3=A9ho = st=C3=A1tu, zat=C3=ADmco takovou mo=C5=BEnost=20 p=C5=99izn=C3=A1vaj=C3=AD, pokud se jedn=C3=A1 o ztr=C3=A1ty = vznikl=C3=A9 v dce=C5=99in=C3=A9=20 spole=C4=8Dnosti=E2=80=91rezidentu. Je nicm=C3=A9n=C4=9B v rozporu = s =C4=8Dl=C3=A1nky 43 ES a 48=20 ES, je-li takov=C3=A1 mo=C5=BEnost mate=C5=99sk=C3=A9 = spole=C4=8Dnosti=E2=80=91rezidenta vylou=C4=8Dena=20 v situaci, kdy jednak dce=C5=99in=C3=A1 spole=C4=8Dnost-nerezident = vy=C4=8Derpala mo=C5=BEnosti=20 zohlednit ztr=C3=A1ty, kter=C3=A9 existuj=C3=AD v jej=C3=ADm = st=C3=A1t=C4=9B s=C3=ADdla v r=C3=A1mci=20 zda=C5=88ovac=C3=ADho obdob=C3=AD, kter=C3=A9ho se t=C3=BDkala = =C5=BE=C3=A1dost o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD, jako=C5=BE=20 i v r=C3=A1mci p=C5=99edch=C3=A1zej=C3=ADc=C3=ADch = zda=C5=88ovac=C3=ADch obdob=C3=AD, a kdy jednak=20 neexistuj=C3=AD mo=C5=BEnosti, aby tyto ztr=C3=A1ty mohly b=C3=BDt = zohledn=C4=9Bny v jej=C3=ADm st=C3=A1t=C4=9B=20 s=C3=ADdla v r=C3=A1mci budouc=C3=ADch zda=C5=88ovac=C3=ADch = obdob=C3=AD bu=C4=8F j=C3=AD samotnou, nebo t=C5=99et=C3=AD=20 osobou, zejm=C3=A9na v p=C5=99=C3=ADpad=C4=9B p=C5=99evodu = dce=C5=99in=C3=A9 spole=C4=8Dnosti na tuto t=C5=99et=C3=AD=20 osobu.

 K druh=C3=A9 ot=C3=A1zce

60     S = ohledem na=20 odpov=C4=9B=C4=8F na prvn=C3=AD ot=C3=A1zku nen=C3=AD nam=C3=ADst=C4=9B = odpov=C3=ADdat na druhou ot=C3=A1zku.

 K n=C3=A1klad=C5=AFm = =C5=99=C3=ADzen=C3=AD

61     Vzhledem = k tomu, =C5=BEe =C5=99=C3=ADzen=C3=AD m=C3=A1, pokud jde = o =C3=BA=C4=8Dastn=C3=ADky p=C5=AFvodn=C3=ADho = =C5=99=C3=ADzen=C3=AD, povahu=20 inciden=C4=8Dn=C3=ADho =C5=99=C3=ADzen=C3=AD vzhledem ke sporu = prob=C3=ADhaj=C3=ADc=C3=ADmu p=C5=99ed = p=C5=99edkl=C3=A1daj=C3=ADc=C3=ADm soudem,=20 je k rozhodnut=C3=AD o n=C3=A1kladech =C5=99=C3=ADzen=C3=AD = p=C5=99=C3=ADslu=C5=A1n=C3=BD uveden=C3=BD soud. V=C3=BDdaje=20 vznikl=C3=A9 p=C5=99edlo=C5=BEen=C3=ADm jin=C3=BDch = vyj=C3=A1d=C5=99en=C3=AD Soudn=C3=ADmu dvoru ne=C5=BE = vyj=C3=A1d=C5=99en=C3=AD uveden=C3=BDch=20 =C3=BA=C4=8Dastn=C3=ADk=C5=AF =C5=99=C3=ADzen=C3=AD se = nenahrazuj=C3=AD.

Z t=C4=9Bchto d=C5=AFvod=C5=AF = Soudn=C3=AD dv=C5=AFr (velk=C3=BD sen=C3=A1t)=20 rozhodl takto:

=C4=8Cl=C3=A1nky 43 ES a 48 ES = p=C5=99i sou=C4=8Dasn=C3=A9m stavu=20 pr=C3=A1va Spole=C4=8Denstv=C3=AD nebr=C3=A1n=C3=AD pr=C3=A1vn=C3=ADm = p=C5=99edpis=C5=AFm =C4=8Dlensk=C3=A9ho st=C3=A1tu, kter=C3=A9 = obecn=C4=9B=20 vylu=C4=8Duj=C3=AD mo=C5=BEnost mate=C5=99sk=C3=A9 = spole=C4=8Dnosti=E2=80=91rezidenta ode=C4=8D=C3=ADst ze sv=C3=A9ho = zdaniteln=C3=A9ho=20 zisku ztr=C3=A1ty vznikl=C3=A9 v jin=C3=A9m =C4=8Dlensk=C3=A9m = st=C3=A1t=C4=9B v dce=C5=99in=C3=A9 spole=C4=8Dnosti se=20 s=C3=ADdlem na =C3=BAzem=C3=AD tohoto jin=C3=A9ho =C4=8Dlensk=C3=A9ho = st=C3=A1tu, zat=C3=ADmco takovou mo=C5=BEnost=20 p=C5=99izn=C3=A1vaj=C3=AD, pokud se jedn=C3=A1 o ztr=C3=A1ty = vznikl=C3=A9 v dce=C5=99in=C3=A9=20 spole=C4=8Dnosti=E2=80=91rezidentu. Je nicm=C3=A9n=C4=9B v rozporu = s =C4=8Dl=C3=A1nky 43 ES a 48=20 ES, je-li takov=C3=A1 mo=C5=BEnost mate=C5=99sk=C3=A9 = spole=C4=8Dnosti-rezidenta vylou=C4=8Dena=20 v situaci, kdy jednak dce=C5=99in=C3=A1 spole=C4=8Dnost-nerezident = vy=C4=8Derpala mo=C5=BEnosti=20 zohlednit ztr=C3=A1ty, kter=C3=A9 existuj=C3=AD v jej=C3=ADm = st=C3=A1t=C4=9B s=C3=ADdla v r=C3=A1mci=20 zda=C5=88ovac=C3=ADho obdob=C3=AD, kter=C3=A9ho se t=C3=BDkala = =C5=BE=C3=A1dost o sn=C3=AD=C5=BEen=C3=AD dan=C3=AD, jako=C5=BE i=20 v r=C3=A1mci p=C5=99edch=C3=A1zej=C3=ADc=C3=ADch = zda=C5=88ovac=C3=ADch obdob=C3=AD, a kdy jednak neexistuj=C3=AD=20 mo=C5=BEnosti, aby tyto ztr=C3=A1ty mohly b=C3=BDt zohledn=C4=9Bny = v jej=C3=ADm st=C3=A1t=C4=9B s=C3=ADdla=20 v r=C3=A1mci budouc=C3=ADch zda=C5=88ovac=C3=ADch obdob=C3=AD = bu=C4=8F j=C3=AD samotnou, nebo t=C5=99et=C3=AD osobou,=20 zejm=C3=A9na v p=C5=99=C3=ADpad=C4=9B p=C5=99evodu = dce=C5=99in=C3=A9 spole=C4=8Dnosti na tuto t=C5=99et=C3=AD = osobu.

Podpisy.

* Jednac=C3=AD jazyk: = angli=C4=8Dtina.

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