{"id":1232,"date":"2019-03-03T22:00:00","date_gmt":"2019-03-03T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ustavni-soud-zaujal-stanovisko-k-vraceni-nesporne-castky-nadmerneho-odpoctu-dph\/"},"modified":"2023-02-01T15:08:13","modified_gmt":"2023-02-01T14:08:13","slug":"ustavni-soud-zaujal-stanovisko-k-vraceni-nesporne-castky-nadmerneho-odpoctu-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ustavni-soud-zaujal-stanovisko-k-vraceni-nesporne-castky-nadmerneho-odpoctu-dph\/","title":{"rendered":"\u00dastavn\u00ed soud zaujal stanovisko k vracen\u00ed nesporn\u00e9 \u010d\u00e1stky nadm\u011brn\u00e9ho odpo\u010dtu DPH"},"content":{"rendered":"

Autor: Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Definice probl\u00e9mu<\/h2>\n

Pro n\u00e1zornost si nast\u00edn\u011bnou situaci uve\u010fme na p\u0159\u00edkladu: da\u0148ov\u00fd subjekt – pl\u00e1tce DPH \u2013 pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty, ve kter\u00e9m uvede, \u017ee mu vznikl nadm\u011brn\u00fd odpo\u010det ve v\u00fd\u0161i 100.000 K\u010d. N\u00e1sledn\u011b spr\u00e1vce dan\u011b zah\u00e1j\u00ed postup pro odstran\u011bn\u00ed pochybnosti ohledn\u011b \u010d\u00e1sti odpo\u010dtu ve v\u00fd\u0161i 20.000 K\u010d, ohledn\u011b odpo\u010dtu ve v\u00fd\u0161i 80.000 K\u010d nem\u00e1 spr\u00e1vce dan\u011b \u017e\u00e1dn\u00e9 pochybnosti.<\/p>\n

Z\u00a0logiky v\u011bci by bylo spr\u00e1vn\u00e9, aby spr\u00e1vce dan\u011b bez pr\u016ftah\u016f vr\u00e1til nadm\u011brn\u00fd odpo\u010det v\u00a0nesporn\u00e9 v\u00fd\u0161i, tedy ve v\u00fd\u0161i 80.000 K\u010d. Sporn\u00e1 \u010d\u00e1stka odpo\u010dtu ve v\u00fd\u0161i 20.000 K\u010d by se \u0159e\u0161ila v\u00a0r\u00e1mci prob\u00edhaj\u00edc\u00edho postupu pro odstran\u011bn\u00ed pochybnost\u00ed, a bu\u010f by subjekt spr\u00e1vce dan\u011b p\u0159esv\u011bd\u010dil o opr\u00e1vn\u011bnosti sv\u00e9ho n\u00e1roku \u010di nikoliv. Domn\u00edv\u00e1m se, \u017ee by se jednalo o spravedliv\u00fd proces s\u00a0racion\u00e1ln\u00edm z\u00e1kladem.<\/p>\n

V\u00a0praxi to v\u0161ak vypad\u00e1 tak, \u017ee spr\u00e1vce dan\u011b \u010dek\u00e1 s\u00a0vr\u00e1cen\u00edm cel\u00e9ho odpo\u010dtu ve v\u00fd\u0161i 100.000 K\u010d a\u017e do t\u00e9 doby, kdy bude z\u0159ejm\u00fd v\u00fdsledek postupu pro odstran\u011bn\u00ed pochybnost\u00ed spr\u00e1vce ohledn\u011b \u010d\u00e1sti nadm\u011brn\u00e9ho odpo\u010dtu ve v\u00fd\u0161i 20.000 K\u010d.<\/p>\n

N\u00e1lez \u00dastavn\u00edho soudu \u2013 II. \u00daS 819\/18 ze dne 22. \u00fanora 2019<\/h2>\n

U da\u0148ov\u00e9ho subjektu byly org\u00e1ny finan\u010dn\u00ed spr\u00e1vy prov\u00e1d\u011bny kontroln\u00ed \u010dinnosti (postupy pro odstran\u011bn\u00ed pochybnost\u00ed a da\u0148ov\u00e9 kontroly) se zd\u016fvodn\u011bn\u00edm, \u017ee da\u0148ov\u00fd subjekt obchoduje mimo jin\u00e9 s\u00a0drah\u00fdmi kovy a vzhledem k\u00a0tomu, \u017ee se jedn\u00e1 o \u201erizikovou komoditu\u201c, m\u016f\u017ee b\u00fdt \u00fa\u010dasten \u201ekaruselov\u00fdch podvod\u016f\u201c. Je d\u016fle\u017eit\u00e9 zd\u016fraznit, \u017ee subjekt m\u011bl je\u0161t\u011b jin\u00e9 aktivity, u kter\u00fdch spr\u00e1vce dan\u011b odpo\u010dty DPH nezpochyb\u0148oval.<\/p>\n

Da\u0148ov\u00fd subjekt podal \u017ealobu na nez\u00e1konn\u00fd z\u00e1sah u krajsk\u00e9ho soudu, kde neusp\u011bl. Ani n\u00e1sledn\u00e1 kasa\u010dn\u00ed st\u00ed\u017enost nep\u0159inesla \u00fasp\u011bch, proto se da\u0148ov\u00fd subjekt obr\u00e1til se st\u00ed\u017enost\u00ed na \u00dastavn\u00ed soud (d\u00e1le jen \u201e\u00daS\u201c). \u00dastavn\u00ed st\u00ed\u017enost spo\u010d\u00edvala v\u00a0poru\u0161en\u00ed vlastnick\u00e9ho pr\u00e1va, tedy v\u00a0poru\u0161en\u00ed \u010dl. 11 odst. 1 Listiny z\u00e1kladn\u00edch pr\u00e1v a svobod.<\/p>\n

Poru\u0161en\u00ed vlastnick\u00e9ho pr\u00e1va podle st\u011b\u017eovatele (da\u0148ov\u00e9ho subjektu) spo\u010d\u00edvalo v\u00a0tom, \u017ee p\u0159esto\u017ee spr\u00e1vce dan\u011b rozporoval pouze \u010d\u00e1st nadm\u011brn\u00e9ho odpo\u010dtu, tak pod dobu del\u0161\u00ed ne\u017e 3 roky zadr\u017eoval odpo\u010det cel\u00fd (cca 52 mil. K\u010d).<\/strong><\/p>\n

Podle \u00daS sice da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158\u201c) v\u00fdslovn\u011b neumo\u017e\u0148uje rozd\u011blit nadm\u011brn\u00fd odpo\u010det na \u010d\u00e1stku spornou a nespornou a s\u00a0t\u011bmito \u010d\u00e1stkami n\u00e1sledn\u011b odd\u011blen\u011b nakl\u00e1dat, nicm\u00e9n\u011b v\u0161ak tak\u00e9 nikde v\u00a0D\u0158 nen\u00ed uvedeno, \u017ee spr\u00e1vce dan\u011b m\u016f\u017ee zadr\u017eovat nespornou \u010d\u00e1stku spole\u010dn\u011b s\u00a0\u010d\u00e1stkou spornou. <\/strong><\/p>\n

D\u00e1le \u00daS konstatoval, \u017ee st\u00e1tn\u00ed moc lze uplat\u0148ovat jen v\u00a0p\u0159\u00edpadech, v\u00a0mez\u00edch a zp\u016fsoby, kter\u00e9 stanov\u00ed z\u00e1kon. Jeliko\u017e z\u00e1sah spr\u00e1vce dan\u011b do vlastnick\u00e9ho pr\u00e1va da\u0148ov\u00e9ho subjektu postr\u00e1dal z\u00e1konn\u00fd z\u00e1klad, p\u0159edstavoval bez dal\u0161\u00edho<\/strong> proti\u00fastavn\u00ed z\u00e1sah do pr\u00e1v da\u0148ov\u00e9ho subjektu.<\/strong><\/p>\n

\u00daS d\u00e1le uv\u00e1d\u00ed, \u017ee c\u00edle da\u0148ov\u00e9ho procesu \u2013 spr\u00e1vn\u011b stanovit da\u0148 \u2013 lze dos\u00e1hnout i bez nez\u00e1konn\u00e9ho z\u00e1sahu do majetkov\u00fdch pr\u00e1v da\u0148ov\u00e9ho subjektu, a to pr\u00e1v\u011b rozd\u011blen\u00edm nadm\u011brn\u00e9ho odpo\u010dtu na \u010d\u00e1stku spornou a \u010d\u00e1stku nespornou<\/strong>.<\/p>\n

Pro \u00faplnost je vhodn\u00e9 zm\u00ednit, \u017ee se v\u00a0kv\u011btnu 2018 Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud obr\u00e1til s\u00a0touto p\u0159edb\u011b\u017enou ot\u00e1zkou na Soudn\u00ed dv\u016fr EU:
\n\u201eje v souladu s unijn\u00edm pr\u00e1vem, a p\u0159edev\u0161\u00edm s principem neutrality DPH, opat\u0159en\u00ed \u010dlensk\u00e9ho st\u00e1tu, kter\u00e9 podmi\u0148uje vym\u011b\u0159en\u00ed a v\u00fdplatu \u010d\u00e1sti n\u00e1rokovan\u00e9ho odpo\u010dtu DPH ukon\u010den\u00edm \u0159\u00edzen\u00ed o v\u0161ech zdaniteln\u00fdch pln\u011bn\u00edch v dan\u00e9m zda\u0148ovac\u00edm obdob\u00ed<\/em>\u201c.<\/p>\n

Bude velmi zaj\u00edmav\u00e9 sledovat, jakou odpov\u011b\u010f Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud dostane. Nicm\u00e9n\u011b jak zm\u00ednil \u00daS, stanovisko Soudn\u00edho dvora nem\u016f\u017ee zm\u011bnit n\u00e1zor \u00daS, co se t\u00fd\u010de \u00fastavnosti postup\u016f spr\u00e1vc\u016f dan\u011b a obecn\u00fdch soud\u016f. Lze toti\u017e od sebe odd\u011blit hledisko \u00fastavnosti a hledisko interpretace unijn\u00edho pr\u00e1va.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Autor: Mgr. Zden\u011bk Zral\u00fd, da\u0148ov\u00fd poradce \u010d. 3177 Definice probl\u00e9mu Pro n\u00e1zornost si nast\u00edn\u011bnou situaci uve\u010fme na p\u0159\u00edkladu: da\u0148ov\u00fd subjekt – pl\u00e1tce DPH \u2013 pod\u00e1 …<\/p>\n","protected":false},"author":2,"featured_media":1233,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,161],"class_list":["post-1232","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-nadmerny-odpocet"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1232","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1232"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1232\/revisions"}],"predecessor-version":[{"id":5735,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1232\/revisions\/5735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1233"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}