. . "46/1" . . . "Podle v\u00FDsledk\u016F vym\u011B\u0159ovac\u00EDho \u0159\u00EDzen\u00ED stanov\u00ED spr\u00E1vce dan\u011B z\u00E1klad dan\u011B a jej\u00ED v\u00FD\u0161i, kter\u00E1 m\u00E1 b\u00FDt da\u0148ov\u00E9mu subjektu vym\u011B\u0159ena a p\u0159edeps\u00E1na." . "1" .