I know but there is already SQL 2012 out. It is good exercise but 2000/2003 has it's age and most of clients already moved. But I understand your point.

Why not simply use hierarchyid if it's T-SQL ?

Here is the code for COUNT:

select @pocet=COUNT(i.id)

from vwShowInzeraty i

left join vwShowMotorizacia m on i.id_motorizacia = m.id

inner join vwShowKategorie k on i.id_kategoria = k.id

where

(@id is null or i.id...