Corporate income tax

TAX ADVICE / 11. 2. 2022
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The Law

Corporate income tax liability is governed by Act No. 586/1992 Coll., on Income Taxes, as amended for the relevant tax period (hereinafter referred to as the “Income Tax Act”).

Tax period

The tax period for corporate income tax is

  • calendar year,
  • the financial year,
  • the period from the operative date of a merger or division of a corporation or transfer of assets to a shareholder to the end of the calendar year or business year in which the conversion or transfer of assets became effective, or
  • the accounting period, if that accounting period is longer than 12 consecutive months

    Filing of the tax return

A corporate taxpayer is required to file a corporate income tax return.

He is not obliged to file a tax return

  • a public benefit taxpayer, if it has only income which is not subject to tax, income exempt from tax or income on which tax is levied by withholding under a special tax rate and it is not obliged to increase its economic result by the amount by which the tax base has been reduced pursuant to Section 20(7), in an amount which reflects the proportion of the unused tax saving, in the taxable period, or the period for which the tax return is filed, in which the conditions for the use of the tax saving were breached or the activity ceased
  • a unit-owners’ association if it has only income which is not subject to tax, income which is exempt from tax or income on which tax is levied by withholding at a special rate
  • a public company,
  • a dissolving or divided corporation for the period from the operative date of the conversion to the date of registration of the conversion in the commercial register, unless otherwise provided.

A public utility taxpayer and a community of unit owners that did not incur a corporate income tax liability in the taxable year are not required to disclose this fact to the tax administrator.

Time limits for filing tax returns

The corporate income tax return for the taxable period as defined in the Income Tax Act shall be submitted within the time limit specified in Section 136(1) of Act No 280/2009 Coll., the Tax Code, as amended (hereinafter referred to as the ‘Tax Code’), i.e. no later than 3 months after the end of the taxable period. This period shall be extended to 4 months after the end of the tax period if the tax return has not been submitted within the 3-month period and has subsequently been submitted electronically. The time limit shall be extended to 6 months after the end of the tax year if the taxable person is required by law to have its accounts audited or if the tax return has not been filed within the 3-month period and is subsequently filed by an adviser.

The taxpayer must also file a tax return for the period

  • preceding the record date of a merger or transfer of assets to a partner or division of a business corporation for which a tax return has not yet been filed, unless the record date is the first day of the calendar year or business year,
  • preceding the date of registration of a change in the legal form of a limited partnership to another business corporation and of a change in the legal form of a joint stock company or limited liability company or of a cooperative to a public partnership or limited partnership for which no tax return has yet been filed,
  • preceding a change in the taxable period from a calendar year to a business year or vice versa, or preceding a change in the definition of a business year if no tax return has yet been filed for that period,
  • preceding the date of transfer of the registered office of a European company or a European cooperative society entered in the Commercial Register from the territory of the Czech Republic,
    from the decisive date of the conversion until the date of registration of the conversion in the Commercial Register for the dissolving or divided corporation or for a part thereof, for which the legal successor is a corporate taxpayer who is a tax non-resident and who does not have a permanent establishment in the Czech Republic on the date of registration of the conversion in the Commercial Register,
  • preceding the date of registration of the conversion of the company in the Commercial Register by the acquiring shareholder for the terminating taxpayer which is a company, if the transfer of the assets of the company to a shareholder who is a natural person and if no tax return has yet been filed for that period,

within 3 months from the end of the month in which the day falling on the last day of the period for which the tax return is filed falls, unless another day is fixed, which in the case of a business corporation is the date of the decision of the highest body of the business corporation on the merger, transfer of assets to a partner or division of the business corporation, if that day is a day later than the record date of the merger, transfer of assets to a shareholder or division, unless the record date of the merger or transfer of assets to a shareholder or division of the corporation is the first day of the calendar year or business year.

The time limits for filing the tax return in the event of dissolution of a legal entity without liquidation, with liquidation and in insolvency proceedings are laid down in Sections 240a to 245 of the Tax Code.

Tax return form

The form of the corporate income tax return is set out in a decree of the Ministry of Finance. It can be picked up in printed form at the tax office – territorial office or searched and printed on the website of the tax administration. Information on any changes to the form is provided in the section Notices of the Ministry of Finance on the forms.

How to file a tax return

A tax return, which is regarded as a ‘form submission’ according to Section 72(1) of the Tax Code, can only be submitted on a form issued by the Ministry of Finance or on a printed output that has the same data, details and layout as this form or corresponds to the model form according to the Decree. The annexes shall form part of the tax return in accordance with Article 72(1) of the Tax Code.

In paper form, the tax return may be submitted in person at the tax office – territorial office or by post. The corporate income tax return may also be submitted by data message in the format and structure published by the tax administrator. To create a file in the prescribed format and structure, the Electronic Filing for the Tax Administration (EPO) application can be used, available at www.daneelektronicky.cz.

If the tax entity or its representative has access to a data box established by law or is obliged by law to have its financial statements certified by an auditor, it is obliged to file its corporate income tax return only electronically in accordance with Section 72(2)(c) of the Tax Code, i.e. using remote access in the format and structure published by the tax administrator, by means of a data message sent in the manner referred to in Section 71(1) of the Tax Code, i.e. a data message signed in a manner to which another legal regulation associates the effects of a handwritten signature, or with the verified identity of the filer in a manner by which it is possible to log in to its data box, or using access with a guaranteed identity, or through a tax information box.

Where the tax return is filed

The corporate income tax return shall be submitted to the tax office locally competent for the taxpayer at the territorial office where the taxpayer’s corporate income tax file is located.

Local jurisdiction

The local jurisdiction of the tax authorities, unless otherwise specified, shall be governed, in the case of a legal person, by its registered office, where, for the purposes of tax administration, the registered office of a legal person means the address under which the legal person is entered in the commercial register or a similar public register, or the address where the legal person is actually established, if the legal person is not entered in such registers
For the entities selected under Article 11(2) of the Act on the Financial Administration of the Czech Republic, the Specialised Financial Office is locally competent.

Daň z příjmů

Registration

A corporate taxpayer referred to in Section 17(3) of the Income Tax Act (resident) is obliged to file an application for registration for corporate income tax with the competent tax administrator within 15 days of its establishment.

Resident of the Czech Republic

A taxpayer, if it has its registered office or place of management in the Czech Republic, which means the address of the place from which the taxpayer is managed. A tax resident of the Czech Republic has a tax liability that applies to both income derived from a source in the Czech Republic and income derived from sources abroad. Where a taxpayer which is not a legal person is incorporated or established under the laws of the Czech Republic, it shall be deemed to have its registered office in the Czech Republic.

Non-resident of the Czech Republic

A taxpayer if it does not have its registered office in the Czech Republic or if international treaties provide for it. A tax resident has a tax liability that applies only to income from sources within the territory of the Czech Republic.

A non-resident who has established a permanent establishment in the Czech Republic is obliged to file an application for registration for corporate income tax with the competent tax administrator within 15 days of the establishment.
A non-resident shall be obliged to submit an application for registration for corporate income tax within 15 days of the date on which

  • he started to carry out an activity in the territory of the Czech Republic which is a source of income,
  • received income from sources within the territory of the Czech Republic,
  • received a permit or obtained an authorisation to carry out an activity which is a source of income issued by a domestic public authority.

A non-resident shall not be obliged to submit an application for registration if he receives only income which is not subject to tax, which is exempt from tax or on which tax is withheld at a special tax rate.

Tax liability

The tax calculated in the tax return is payable on the last day of the deadline for filing the tax return. The tax may be paid

  • by cashless payment by bank transfer order or internet banking,
  • in cash at the tax office – territorial office,
  • in cash by means of a type A postal order.

The tax is paid to the competent tax office in Czech currency to the account number, which is in the form of a prefix-matrix/bank code. The prefix for corporate income tax is 7704. The matrix depends on the local jurisdiction of the tax office (see Bank accounts of tax offices). The bank code must always be filled in with 0710 (CNB code). I.e. for corporate income tax 7704-matrix/0710. The taxpayer’s identification number is used as the variable symbol.

Exclusion of double taxation of income from abroad

The exclusion of double taxation of income derived by a tax resident from sources abroad is based on an international treaty. Exclusion or credit methods are applied. When the full exclusion method is applied, income from foreign sources is excluded from the tax base (tax loss) of residents before the application of deductible items. In the case of a full set-off, the tax liability may be reduced by the income tax paid abroad and in the case of a simple set-off method, the tax liability may be reduced by the income tax paid abroad up to a maximum of the amount of income tax calculated in accordance with the Income Tax Act attributable to income from foreign sources.
The tax paid abroad shall be evidenced by a certificate from the foreign tax authority. If the taxpayer derives income from several different states with which the Czech Republic has concluded an international treaty regulating the avoidance of double taxation of all types of income, which is implemented, the elimination of double taxation by the simple set-off method shall be carried out separately for each state. The tax paid abroad in the amount that could not be set off against the tax liability in the home country may be claimed as an expense (cost) incurred for the achievement, provision and maintenance of taxable income, provided that other conditions set out in the Income Tax Act are met.

Subject of corporate income tax

The subject of the tax is income from all activities and from the disposal of all assets, unless otherwise provided by the Income Tax Act.

Income not subject to tax is defined in Section 18(2) of the Income Tax Act. For public benefit taxpayers, it is also set out in Section 18a of the Income Tax Act. Exempt income is defined in Section 19(1) of the Income Tax Act and the exemption of gratuitous income is defined in Section 19b of the Income Tax Act.

Items reducing the tax base

The value of gratuitous benefits provided to municipalities, regions, organisational units of the state, legal persons established in the territory of the Czech Republic, as well as legal persons who are organisers of public collections pursuant to a special law, for science and education, research and development purposes, culture, education, police, may be deducted from the tax base reduced pursuant to Section 34, for fire protection, for the support and protection of youth, for the protection of animals and their health, for social, health, ecological, humanitarian, charitable, religious purposes for registered churches and religious societies, for physical education and sports, and for political parties and political movements for their activities, as well as natural persons residing in the territory of the Czech Republic, which are providers of health services or which operate schools and educational establishments and establishments for the protection of abandoned animals or endangered species of animals, for the financing of such establishments, and to natural persons residing in the territory of the Czech Republic who are recipients of an invalidity pension or were recipients of an invalidity pension on the date of granting an old-age pension or are minor children dependent on the care of another person pursuant to a special legal regulation, for medical devices up to a maximum amount not covered by health insurance companies or for special aids according to the law regulating the provision of benefits to persons with disabilities up to a maximum amount not covered by a contribution from the state budget, and for property facilitating the education and employment of such persons, if the value of the gratuitous benefit is at least CZK 2 000. A similar procedure applies to gratuitous benefits for the financing of the elimination of the consequences of a natural disaster occurring in the territory of a Member State of the European Union or a State forming the European Economic Area. In the case of tangible or intangible assets, the value of the gratuitous transaction shall be no more than the residual value of the tangible assets (Article 29(2)) or the value recorded in the accounts in accordance with a special legal regulation for other assets. In aggregate, no more than 10 % (for tax years ending between 1 March 2020 and 28 February 2022, no more than 30 %) of the tax base reduced in accordance with Section 34 may be deducted.

Items reducing the tax base

The value of gratuitous performance provided to municipalities, regions, organisational units of the state, legal persons with their registered office in the Czech Republic, as well as legal persons who are organisers of public collections according to a special law, for science and education, research and development purposes, culture, education, and the police, may be deducted from the tax base reduced in accordance with Section 34, for fire protection, for the support and protection of youth, for the protection of animals and their health, for social, health, ecological, humanitarian, charitable, religious purposes for registered churches and religious societies, for physical education and sports, and for political parties and political movements for their activities, as well as natural persons residing in the territory of the Czech Republic, which are providers of health services or which operate schools and educational establishments and establishments for the protection of abandoned animals or endangered species of animals, for the financing of such establishments, and to natural persons residing in the territory of the Czech Republic who are recipients of an invalidity pension or were recipients of an invalidity pension on the date of granting an old-age pension or are minor children dependent on the care of another person pursuant to a special legal regulation, for medical devices up to a maximum amount not covered by health insurance companies or for special aids according to the law regulating the provision of benefits to persons with disabilities up to a maximum amount not covered by a contribution from the state budget, and for property facilitating the education and employment of such persons, if the value of the gratuitous benefit is at least CZK 2 000. A similar procedure applies to gratuitous benefits for the financing of the elimination of the consequences of a natural disaster occurring in the territory of a Member State of the European Union or a State forming the European Economic Area. In the case of tangible or intangible assets, the value of the gratuitous transaction shall be no more than the residual value of the tangible assets (Article 29(2)) or the value recorded in the accounts in accordance with a special legal regulation for other assets. In aggregate, no more than 10 % (for tax years ending between 1 March 2020 and 28 February 2022, no more than 30 %) of the tax base reduced in accordance with Section 34 may be deducted.

Items deductible from the tax base

A tax loss incurred and determined for the preceding taxable period or part thereof may be deducted from the tax base in the 2 taxable periods immediately preceding the period or in the 5 taxable periods immediately following the period for which the tax loss is determined. In the tax periods preceding the period for which the tax loss is determined, the tax loss may be deducted from the tax base only up to an aggregate amount not exceeding CZK 30 000 0000. The taxpayer may waive the right to claim the tax loss for the tax period following the period for which the tax loss is determined by notifying the tax administrator within the time limit for filing the tax return for the period for which the tax loss is determined. The waiver shall have effect for all periods following the period for which the tax loss is determined. The waiver of the right to claim a tax loss may not be withdrawn and the period for giving such notice may not be restored to its previous state.

The deduction for research and development support provided for in Sections 34a to 34d of the Income Tax Act or the deduction for vocational training support provided for in Sections 34f to 34h of the Income Tax Act may be deducted from the tax base. If these deductions cannot be deducted because of a low tax base or a tax loss, they may be deducted no later than in the third period following the period in which they arose.

Tax rate

The tax rate is 19 %, unless otherwise provided in Section 21(2) and (3) of the Income Tax Act. The tax shall be calculated as the product of the tax base reduced by items reducing the tax base and by items deductible from the tax base rounded down to the nearest thousand and the tax rate, which shall be 19 % for a basic investment fund, 5 % for a fund of a pension company or a pension insurance institution other than a pension company or a similar company managing funds similar to pension insurance funds, 0 %.
The tax rate applicable for the determination of the tax shall be that in force on the first day of the tax period or period for which the tax return is submitted.

Sleva na dani

Poplatníkům daně z příjmů právnických osob se daň snižuje

  • o částku 18 000 Kč za každého zaměstnance se zdravotním postižením, s výjimkou zaměstnance s těžším zdravotním postižením, a poměrnou část z této částky, je-li výsledkem průměrného ročního přepočteného počtu těchto zaměstnanců podle § 35 odst. 2 desetinné číslo,
  • o částku 60 000 Kč za každého zaměstnance s těžším zdravotním postižením a poměrnou část z této částky, je-li výsledkem průměrného ročního přepočteného počtu těchto zaměstnanců podle § 35 odst. 2 desetinné číslo.

Poplatník daně z příjmů právnických osob, kterému byl poskytnut příslib investiční pobídky podle zákona č. 72/2000 Sb., o investičních pobídkách a splnil-li všeobecné podmínky stanovené zvláštním právním předpisem a zvláštní podmínky stanovené zákonem o daních z příjmů může uplatnit slevu na dani podle § 35a a § 35b zákona o daních z příjmů.

Samostatný základ daně

Do samostatného základu daně se zahrnují veškeré příjmy z podílů na zisku, vypořádacích podílů, podílů na likvidačním zůstatku nebo jim obdobná plnění, a to ve výši včetně daně sražené v zahraničí, plynoucí rezidentům ze zdrojů v zahraničí v příslušném zdaňovacím období, přitom se nezahrnují příjmy osvobozené od daně.

Jednotlivý příjem z vypořádacího podílu nebo podílu na likvidačním zůstatku anebo z obdobného plnění zahrnovaného do samostatného základu daně se snižuje o nabývací cenu podílu na obchodní korporaci. Obdobně se postupuje i u nerezidenta, pokud příjmy z podílů na zisku, vypořádacích podílů, podílů na likvidačním zůstatku nebo jim obdobná plnění plynoucí ze zahraničí se přičítají jeho stálé provozovně umístěné na území České republiky.

Samostatný základ daně se zdaňuje sazbou ve výši 15 %, přitom lze započíst daň zaplacenou v zahraničí na tuto daň. Uplatnění slev na dani na tuto daň zákon o daních z příjmů výslovně vylučuje. Daň je součástí výsledné daně vypočítané v daňovém přiznání k dani z příjmů právnických osob. Daň ze samostatného základu daně se však nezahrnuje do poslední známé daňové povinnosti pro účely stanovení záloh.

Zálohy

Zálohy na daň z příjmů se platí v průběhu zálohového období, kterým je období od prvního dne následujícího po uplynutí posledního dne lhůty pro podání daňového přiznání za minulé zdaňovací období do posledního dne lhůty pro podání daňového přiznání v následujícím zdaňovacím období. Při stanovení výše a periodicity záloh se vychází z poslední známé daňové povinnosti. Za poslední známou daňovou povinnost se považuje rovněž částka, kterou si poplatník sám vypočetl a uvedl v daňovém (dodatečném) přiznání za období bezprostředně předcházející zdaňovacímu období, s platností od následujícího dne po termínu pro podání daňového (dodatečného) přiznání, a bylo-li daňové (dodatečné) přiznání podáno opožděně, s platností od následujícího dne po dni jeho podání, do účinnosti další změny poslední známé daňové povinnosti podle tohoto ustanovení nebo zvláštního právního předpisu. Do poslední známé daňové povinnosti se nezahrnuje daň ze samostatného základu daně.

Jestliže se poslední známá daňová povinnost týkala zdaňovacího období kratšího či delšího než 12 měsíců, je poplatník povinen si pro placení záloh dopočítat poslední známou daňovou povinnost tak, jako by se týkala zdaňovacího období v délce 12 měsíců, a to tak, že poslední známá daňová povinnost, týkající se zdaňovacího období kratšího či delšího než 12 měsíců se vydělí počtem měsíců, za které poplatník pobíral příjmy, a násobí se 12

Zálohy neplatí poplatník, jehož poslední známá daňová povinnost nepřesáhla 30 000 Kč, obec nebo kraj.

Poplatníci, jejichž poslední známá daňová povinnost přesáhla 30 000 Kč, avšak nepřesáhla 150 000 Kč, platí zálohy na daň na zdaňovací období, a to ve výši 40 % poslední známé daňové povinnosti. Zálohy jsou splatné do 15. dne šestého a dvanáctého měsíce zdaňovacího období.

Poplatníci, jejichž poslední známá daňová povinnost přesáhla 150 000 Kč, platí zálohy na daň na zdaňovací období, a to ve výši ¼ poslední známé daňové povinnosti. Zálohy jsou splatné do 15. dne třetího, šestého, devátého a dvanáctého měsíce zdaňovacího období.

Na základě žádosti může v odůvodněných případech stanovit správce daně zálohy jinak, popřípadě povolí výjimku z povinnosti daň zálohovat, a to i za celé zdaňovací období.

Při změně poslední známé daňové povinnosti v průběhu zdaňovacího období se zálohy do té doby splatné nemění.

Vztah k účetním předpisům

U poplatníka, který je účetní jednotkou, jsou příjmy jeho výnosy podle právních předpisů upravujících účetnictví a výdaji jeho náklady podle právních předpisů upravujících účetnictví, s výjimkou poplatníků, kteří účtují v soustavě jednoduchého účetnictví.

Pro zjištění základu daně se vychází z účetnictví vedeného podle zvláštního předpisu, pokud zvláštní předpis nebo zákon o daních z příjmů nestanoví jinak anebo pokud nedochází ke krácení daňové povinnosti jiným způsobem.

Pro zjištění základu daně se vychází z výsledku hospodaření (zisk nebo ztráta), a to vždy bez vlivu Mezinárodních účetních standardů, u poplatníků, kteří vedou účetnictví. Poplatník, který sestavuje účetní závěrku podle Mezinárodních účetních standardů upravených právem Evropských společenství, pro účely zákona o daních z příjmů použije ke zjištění výsledku hospodaření a pro stanovení dalších údajů rozhodných pro stanovení základu daně zvláštní právní předpis. Při stanovení základu daně se nepřihlíží k zápisům v knihách podrozvahových účtů, není-li v tomto zákoně stanoveno jinak. Z rozdílu mezi příjmy a výdaji se pro zjištění základu daně vychází u poplatníků, kteří vedou jednoduché účetnictví.

Tax rebate

Corporate tax payers get a tax reduction

by an amount of CZK 18 000 for each employee with a disability, except for an employee with a more severe disability, and a proportionate part of that amount if the average annualised number of such employees results in a decimal number in accordance with section 35(2),
by an amount of CZK 60 000 for each employee with a more severe disability and a pro rata part of that amount if the average annualised number of such employees results in a decimal number under section 35(2).

A corporate income tax payer who has been granted a promise of an investment incentive pursuant to Act No. 72/2000 Coll., on investment incentives and has fulfilled the general conditions set out in a special legal regulation and the special conditions set out in the Income Tax Act may apply a tax rebate pursuant to Sections 35a and 35b of the Income Tax Act.

Separate tax base

The separate tax base shall include all income from profit shares, settlement shares, liquidation balance shares or similar benefits, in the amount including tax withheld abroad, accruing to residents from sources abroad in the relevant taxable year, but shall not include income exempt from tax.

The individual income from a settlement share or a share in the liquidation balance or from a similar transaction included in the separate tax base shall be reduced by the acquisition price of the share in the business corporation. A similar procedure is followed for a non-resident if income from profit shares, settlement shares, liquidation balance shares or similar benefits derived from abroad is attributed to his permanent establishment located in the Czech Republic.

The separate tax base is taxed at a rate of 15%, while the tax paid abroad may be set off against this tax. The Income Tax Act expressly excludes the application of tax credits to this tax. The tax is part of the final tax calculated in the corporate income tax return. However, the tax on a separate tax base is not included in the last known tax liability for the purpose of determining advances.

Advances

Advances of income tax shall be paid during the advance period, which is the period from the first day following the last day of the period for filing the tax return for the previous tax year to the last day of the period for filing the tax return in the following tax year. The amount and frequency of advances shall be based on the last known tax liability. The last known tax liability shall also be deemed to be the amount calculated by the taxpayer himself and stated in the tax (additional) return for the period immediately preceding the tax period, with effect from the day following the deadline for filing the tax (additional) return, and, if the tax (additional) return was filed late, with effect from the day following the date of its filing, until the next change in the last known tax liability pursuant to this provision or a special legal regulation takes effect. The last known tax liability shall not include tax on a separate tax base.

Where the last known tax liability related to a tax period of less than or more than 12 months, the taxpayer shall, for the purposes of making the advance payment, calculate the last known tax liability as if it related to a tax period of 12 months, by dividing the last known tax liability relating to a tax period of less than or more than 12 months by the number of months for which the taxpayer received income and multiplying by 12

Advances are not payable by a taxpayer whose last known tax liability did not exceed CZK 30 000, a municipality or a county.

Taxpayers whose last known tax liability exceeded CZK 30 000 but did not exceed CZK 150 000 shall pay tax advances for the tax period at the rate of 40 % of the last known tax liability. Advances are due by the 15th day of the sixth and 12th months of the tax year.

Taxpayers whose last known tax liability exceeded CZK 150 000 shall pay advances of tax for the tax year at the rate of ¼ of the last known tax liability. Advances are due by the 15th day of the third, sixth, ninth and twelfth months of the tax year.

Upon request, the tax administrator may, in justified cases, set advances differently or grant an exemption from the obligation to advance tax, including for the entire tax year.

If the last known tax liability changes during the tax year, the advances due until then shall not be altered.

Elationship to accounting rules

For a taxpayer which is an accounting entity, its income shall be its revenue according to the legislation governing accounting and its expenditure shall be its expenditure according to the legislation governing accounting, except for taxpayers who are accounted for under the simple accounting system.

For the determination of the tax base, the accounting records kept in accordance with a special regulation shall be used, unless a special regulation or the Income Tax Act provides otherwise or unless the tax liability is reduced in another way.

The tax base shall be determined on the basis of the economic result (profit or loss), always without the influence of International Accounting Standards, for taxpayers who keep accounts. For the purposes of the Income Tax Act, a taxpayer who prepares financial statements in accordance with International Accounting Standards governed by European Community law shall apply a special legal regulation to determine the result of the economic activity and to determine other data relevant for the determination of the tax base. In determining the tax base, entries in books of off-balance sheet accounts shall not be taken into account, unless otherwise provided for in this Act. The difference between income and expenditure shall be used to determine the tax base for taxpayers who keep simple accounts.

Source: https://www.financnisprava.cz/cs/dane/dane/dan-z-prijmu/pravnicke-osoby/obecne-informace

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