. "40/12" . "12" . . . . "Da\u0148ov\u00FD subjekt je povinen v da\u0148ov\u00E9m p\u0159izn\u00E1n\u00ED nebo hl\u00E1\u0161en\u00ED da\u0148 si s\u00E1m vypo\u010D\u00EDtat a uv\u00E9st t\u00E9\u017E p\u0159\u00EDpadn\u00E9 v\u00FDjimky, osvobozen\u00ED, zv\u00FDhodn\u011Bn\u00ED, slevy, odpo\u010Dty a vy\u010D\u00EDslit jejich v\u00FD\u0161i." .