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Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

At the end of March 2024 in Borovany in South Bohemia in a garden pond in the vicinity of a private house a number of larvae (15 individuals per dm³ ) and some pupae were found which were later, based on hatched imagery, identified as the invasive mosquito species Aedes koreicus. Given the early finding of larvae, their number and age, we can conclude that this is the first record of the invasive genus Aedes overwintering in our area. [ABSTRACT FROM AUTHOR]

The aim of the work is to determine the genetic diversity, genetic differentiation and genetic structure of subpopulations of the specially protected common yew in the area of South Moravian Podyjí (Czech Republic), Thayatal (Austria) and in the Svitavy region (Czech Republic) using DNA analyses (nSSR-nuclear Simple Sequence Repeats). The subjects of the analyses were yews of 1) natural occurrences in the territory of the Podyjí National Park (NP), 2) cultural origin in the Podyjí NP, 3) natural occurrences in the Thayatal NP (Austria), 4) natural occurrences outside the Podyjí NP, and 5) cultural origin in the Podyjí region outside the NP. For the comparison and better interpretation of results there also were analysed geographically more distant subpopulations, 6) natural occurrences in the Hřebečský ridge (NW Moravia), 7) cultural yew occurrences in the Svitavy region (NE Bohemia & NW Moravia), 8) natural occurrences in the Jílovské yews (N Bohemia), and 9) natural occurrences in the Moravian Karst (S Moravia). We observed higher level of genetic diversity (Ho = 0.54; He = 0.77), the FST with ENA correction ranged from 0.007 to 0.123. According to a STRUCTURE analysis, high genetic similarity was observed between samples from the Podyjí NP and Hřebečský ridge. The impact of the analysis results on the conservation management of tested populations was outlined. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Comparative Politics is the property of Journal of Comparative Politics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pravnik is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Archaeological research into industrial heritage is a relatively recent field of study in the Czech Republic. During the past six years, several historical textile production facilities (including five dyeing workshops) have been uncovered as part of preparatory work for construction projects in areas traditionally associated with the textile industry. Following excavations, these facilities have been the subject of interdisciplinary research. This article presents a comprehensive account of its findings. The introductory part traces the historical development of the textile industry in what is now the Czech Republic. The article then presents the results of research carried out at sites in Brno, Úštěk and Krnov, documenting the possibilities of rescue archaeology and non-destructive surveys as well as tracing this type of workshop's heating units evolution, providing a comprehensive overview of industrial dyeing in the territory of the present-day Czech Republic during the 18th and 19th centuries. [ABSTRACT FROM AUTHOR]

Copyright of Pravnik is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Hudební Výchova is the property of Charles University Prague, Faculty of Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Croatian Journal of Education / Hrvatski Časopis za Odgoj i Obrazovanje is the property of Uciteljski Fakultet u Zagrebu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Botanica Serbica is the property of University of Belgrade, Institute of Botany & Botanical Garden Jevremovac and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Urban Exploration (URBEX) is a relatively recent leisure activity that is directly related to the exploration of abandoned and unused objects and areas, collectively referred to as brown- fields. This survey of modern ruins is conducted for private purposes only, for the purpose of photo-documentation or video-visualization and their sharing within the community or presentation to the public. Due to the fact that the properties visited in this way are owned by other entities and there is often a real risk of damage to property and health, it is necessary to identify those legal aspects of URBEX that normatively regulate the relationship of both parties concerned. The aim of this paper is to define, within the framework of Czech legal standards, the rights and obligations of the property owner, which flow for them in connection with the realization of URBEX on real estate that is his property. [ABSTRACT FROM AUTHOR]

Th e paper contains the evaluation of 9 European black pine provenances on the research trial No. 41 – Roblín (Czech Republic) at the age of 51 years. Th e tested provenances originated from Bosnia and Herzegovina, Serbia, Croatia, Bulgaria, Greece, France and Slovakia. Th e evaluation is based on an assessment of following factors: total height, dbh, stem form, health state, defoliation, diameter of main branches, stem damage, crown density, twisted growth, stem nature pruning, cross-section, and taper. Obtained data sets were statistically analysed. Th e best growth both in quantitative and qualitative traits was recognised for the provenance 9 – Les Barres, Oise (France), which was excellent in height growth, health status and stem shape, and also for the Serbian provenance 2 – Crni Vrh, Titovo Užice, which excelled not only in growth rate, stem shape and health status, but also in diameter of main branches. Less suitable provenance seem to be 3 – Prušačka Rjeka, Banja Luka from Bosnia and Herzegovina (worse growth, stem nature pruning, cross-section and taper) and Croatian 5 – Južna Kandija, Osijek (worse growth, stem shape, and health). Th e most important for explaining the diff erences between provenances were the diameter at the breast height, crown density and defoliation. [ABSTRACT FROM AUTHOR]

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pravnik is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of KONTAKT - Journal of Nursing & Social Sciences related to Health & Illness is the property of University of South Bohemia in Ceske Budejovice, Faculty of Health & Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Waste Forum is the property of Czech Environment Management Center (CEMC) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Intellectual Property / Dusevne Vlastnictvo is the property of Industrial Property Office of the Slovak Republic and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Defense & Strategy / Obrana a strategie is the property of Institute for Strategic Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studia Pneumologica et Phthiseologica is the property of TRIOS, spol. sr.o. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zdravotnicke listy is the property of Alexander Dubcek University in Trencin, Faculty of Nursing and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of KONTAKT - Journal of Nursing & Social Sciences related to Health & Illness is the property of University of South Bohemia in Ceske Budejovice, Faculty of Health & Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Czech & Slovak Social Work / Sociální Práce / Sociálna Práca is the property of Czech & Slovak Social Work and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper summarizes records of Barefoot Amanita (Amanita vittadinii), known also as Vittadini‘s lepidella, a protected basidiomycete, in two Moravian towns, Olomouc and Uherské Hradiště. While the occurrence of Barefoot Amanita in Olomouc has been known since 2009, the first locality for Uherské Hradiště was found in 2017. The ecology of the species, its habitat and vegetation preferences, as well as the pitfalls of practical conservation of rare synanthropic macromycete species are commented herein. [ABSTRACT FROM AUTHOR]

The paper publishes the first records of the occurrence of a native species Sonchus palustris and three alien species Eryngium giganteum, Inula ensifolia and Medicago orbicularis in South Bohemia. New localities of rare native or rare alien taxa and threatened or otherwise important taxa of the South Bohemian flora are reported and described: Carex otrubae, Ceratophyllum submersum, Cynodon dactylon, Dipsacus laciniatus, Erysimum cheiri, Erucastrum gallicum, Geranium macrorrhizum, Hieracium bifidum, Lathyrus nissolia subsp. pubescens, Rubus centrobohemicus, Sisymbrium orientale subsp. orientale, Sorghum bicolor, Thelypteris palustris and Trifolium fragiferum. For some of the species mentioned above, regional distribution or known localities are only updated or supplemented here. Particularly, the record of Verbena offi- cinalis near the village of Ratiborova Lhota in the Chvalšinské Předšumaví phytogeographical district was found to be wrong. [ABSTRACT FROM AUTHOR]

Emanuel Bořický (*11 December 1840 Milín, +27 January 1881 Prague) was a prominent Czech petrologist and mineralogist, professor at Charles University in Prague and custodian of the mineralogical collections of the National Museum in Prague. Ha was the first in Bohemia who systematically used a petrological microscope in his work. He was the first in the world to introduce the methods of microchemistry into petrology. He published about 100 scientific articles, short communications and monographs. As a mineralogist, he mainly devoted his career to chemical analyzes of minerals. He recognized then new minerals as zepharovichite (today wavellite), uranotile (today uranophane), přílepite (fossil resin) and parankerite (Fe-dolomite). In 1868, James Dwight Dana named the mineral borickite (bořickýite, now delvauxite) in his honor. He published four extensive studies: on Czech basalts (1873), phonolites (1874), melaphyres (1876) and porphyrites (1881). He published his method of microchemical determination of rock-forming minerals in 1877. [ABSTRACT FROM AUTHOR]

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Památky Archeologické is the property of Academy of Sciences of the Czech Republic, Institute of Archaeology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Studies of Socio-Economics & Humanities / Socioekonomické a Humanitní Studie is the property of College of Banking, Banking Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Military Medical Science Letters / Vojenské zdravotnické Listy is the property of University of Defence, Faculty of Military Health Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Orbis Scholae is the property of Charles University Prague, Faculty of Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Orbis Scholae is the property of Charles University Prague, Faculty of Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Comparative Politics is the property of Journal of Comparative Politics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public Health Service of the Czech Republic was established in 1952 as a network for supervision of healthy living conditions. It gradually developed and was of considerable importance notwithstanding the limits of a socialist state. In November 1989 the Velvet Revolution took place; a dramatic but nonviolent overthrow that eliminated the communist regime. For Public Health Service it meant a start of a period of discussions about the further focus on the work and about new activities especially in primary disease prevention and health promotion and maintenance of the existing state health supervision. At the same time, changes in the network of public health facilities took place to ensure compatibility with the reorganized state system. Works were in progress on new legislation and on programmes of primary prevention and health promotion. Public health authorities at the same time solved many problems which disturbed people and were a remnant of the past regime. The years after the Velvet Revolution were an unrepeatable period of social and professional activity in exemplary democratic process. [ABSTRACT FROM AUTHOR]

This article aims to compare Czech and Bulgarian Biology textbooks for primary and secondary schools with a special focus on parasitic organisms. The goal was to determine the differences in the creation of textbooks and whether the topic of parasitology is comprehended in a fundamentally different way. The evaluation was performed as a qualitative analysis as the textbooks were scored according to pre-set criteria. Furthermore, in the quantitative part of the research, the occurrence of mentioned individual parasites in the examined textbooks was monitored. The analysis also focused on the comparison of educational systems and educational programs taking parasitic organisms into consideration. In the article, a conclusion was made that both regions have modern textbooks of a high standard but in Bulgaria there is a better integration of health education in textbooks than in the Czech Republic. Last but not least, the article describes significant differences in the secondary school curricula. [ABSTRACT FROM AUTHOR]

Copyright of Czech & Slovak Social Work / Sociální Práce / Sociálna Práca is the property of Czech & Slovak Social Work and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Medunarodni Problemi is the property of Institute of International Politics & Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Listy Cukrovarnicke a Reparske is the property of VUC Praha a.s. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Social Work Forum / Fórum Sociální Práce is the property of Charles University Prague, Faculty of Arts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Th e aim of this study was to investigate the eff ect of selective logging on species richness, composition, and conservation value of epigeic spider community. We studied an initial stage of abandoned coppice restoration in the Děvín National Nature Reserve (Czech Republic). We sampled experimental plots in forest stands with three canopy thinning intensities: strong, moderate, and nonintervention as a control. Altogether, we collected 3,683 adult spiders representing 21 families, 70 genera, and 116 species including 23 red-listed and threatened species. Th e species richness and degree of rareness signifi cantly increased with the intensity of canopy thinning. Ordination analyses showed that species of conservation concern inclined towards plots with strong canopy thinning. However, some conservation-valuable species tended to be associated with non-intervention plots. Our results suggest that the best silviculture practice for spider diversity conservation is a combination of various thinning intensities on a small scale. Such management would support high species richness with the presence of rare and threatened species. Accordingly, we argue that using selective logging and a partial return to traditional coppicing management can be an appropriate strategy for biodiversity conservation in lowland woodlands. [ABSTRACT FROM AUTHOR]

At similar site conditions, eff ects of two young stands on the topsoil water regime was investigated below Douglas-fi r (DF) with European beech (EB) understory and below Norway spruce (NS) stand mixed with European larch (EL) and Scots pine (SP). During 2013–2019 water years the topsoil water volumetric contents (%), the topsoil water volumetric content decrements (in percent points) and the same element (in millimetres of a water column) were studied. Higher topsoil moisture values were indicated below the NS than below the DF. During dormant periods, the greater water quantity percolated below the NS than below the DF (264 mm vs. 110 mm). During growing season, the NS stand consumed more water mainly for evapotranspiration (284 mm) than the DF stand (198 mm). Th is should be attributable to diff erent water regimes of both tree species and also to south-facing aspect of a steep slope in the NS stand versus northwest-facing aspect of moderate slope in the DF stand. [ABSTRACT FROM AUTHOR]

In order to contribute to the optimization of forest management in the interest of biodiversity protection, we performed an analysis of the list of plant species specially protected by Czech legislation. Th e main goal of the study was to evaluate the importance of the forest for protected plant species, assess their environmental requirements, compare forest and non-forest species in the examined parameters and defi ne the main needs of forest-related taxa in relation to forest management. Th e values of the analyzed variables were extracted mainly from the database of the Czech fl ora PLADIAS. Th e study showed that forest ecosystems are an important type of environment for specially protected plant species, although there are about twice as many non-forest protected species. Protected forest species are generally more common than non-forest species, they belong to lower categories of protection, and are less demanding on moisture and more demanding on nutrients (i.e. they are less oligotrophic) compared to ecological requirements of non-forest protected species. However, they are also sensitive to the eutrophication of the environment, which threatens especially during intensive management or overpreservation. Forest taxa are logically more shade-tolerant than non-forest taxa, but they show considerable variability in their shade tolerance. Most (almost 77%) forest protected plant species show a link to the forest environment without a closed tree layer. Protected plant species in the Czech Republic (forest and non-forest) are more associated with the lowlands (thermophytic), but for non-forest species, a group of species associated with the alpine stage is also apparent. Th e fi ndings show the need for management to strive for greater diversity and variability of the forest environment, especially in terms of variability of light conditions, the existence of open forests and fi ner transitions between forest and open land, primarily in the lowlands. It is therefore appropriate to pay more attention to lowland forests, even from the perspective of territorial nature protection. Forest management should avoid intensive interventions in forest ecosystems (unnatural wood composition, clear-cutting with subsequent planting of dense stands etc.). Th e analysis of the frequency of occurrence of protected species, as well as their endangered categories according to the Red List, showed the continuing relevance of the current list of specially protected species because protected species are indeed mostly endangered and rare. It is appropriate to supplement the list rather than revise it completely. [ABSTRACT FROM AUTHOR]

Copyright of World Leisure Journal is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Pravnik is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tento příspěvek je zaměřen na analýzu a syntézu závěrů judikatury Nejvyššího správního soudu, které váznou k otázce zachování nároku na odpočet DPH ve spojení s daňovým podvodem. V tomto ohledu bezesporu sehrává velmi důležitou (ne-li přímo klíčovou) roli judikatura Soudního dvora EU. Je však na místě podotknout, že i přes nastavené mantinely a etablovaná pravidla zůstává členským státům nemalá míra diskrece, a dále pak to, že v rámci konkrétních kauz je zapotřebí zohledňovat specifika jednotlivých případů, na což ostatně upozorňuje i samotný Nejvyšší správní soud. Záměrem tohoto příspěvku bylo zmapování recentní judikatury Nejvyšší správního soudu ve vztahu k pojmovým znakům existence podvodu. Provedené zkoumání bylo cíleno na následující pojmové znaky podvodu na DPH: subjektivní stránka účasti na podvodu a opatření přijatá daňovým subjektem; definiční znaky chybějící daně a definiční znaky subjektu, kterému lze v řetězci odepřít nárok na odpočet. Úhrnem lze obecně konstatovat, že závěry uvedené ve vybraných rozsudcích Nejvyššího správního soudu lze považovat za konzistentní a logické a zároveň ty, které prochází určitým vývojem (spojeným mimo jiné s reflexí nové judikatury Soudního dvora EU). Judikatura v aktuální době již podává rozsáhlý, ale pochopitelně stále jen demonstrativní, výčet základních faktorů, které lze v rámci nesení důkazního břemene považovat za ty, které jdou subjektu k tíži. V tomto ohledu judikatura bezesporu poskytuje daňovým subjektům určité vodítko. Zároveň lze uzavřít, že judikatura Nejvyššího správního soudu vymezila mantinely i pro správce daně, a to i ve smyslu vymezení (specifikace) toho, co není jeho povinností v rámci prokazování účasti daňového subjektu na podvodu na DPH. Z pohledu teorie a praxe je pak velmi zajímavou, komplexní a problematickou otázkou vymezení subjektu, který je možné postihnout v rámci řetězce. Zde doznala judikatura Nejvyššího správního soudu v posledních třech letech určitého vývoje, který spíše svědčí ve prospěch správce daně.

Copyright of Studia Pneumologica et Phthiseologica is the property of TRIOS, spol. sr.o. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper presents the first record of the occurrence of Pilosella ×iserana, a new taxon for South Bohemia. New localities of rare native or rare alien taxa and threatened or otherwise important taxa of the South Bohemian flora are reported and described: Aphanes arvensis, Cardamine chelidonia, Crepis foetida subsp. rhoeadifolia, Corydalis solida, Dianthus superbus, Diphasiastrum ×zeilleri, Equisetum hyemale, Hibiscus trionum, Hieracium levicaule, Nicandra physalodes, Ornithopus perpusillus, Pilosella floribunda, Polystichum aculeatum, Potamogeton nodosus, Rubus capricollensis, Silene baccifera, Veronica vindobonensis and Vulpia myuros. For some of the above species, regional distribution or known localities are only updated or supplemented here. [ABSTRACT FROM AUTHOR]