{"id":12373,"date":"2023-10-24T12:00:00","date_gmt":"2023-10-24T10:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12373"},"modified":"2023-10-24T09:49:12","modified_gmt":"2023-10-24T07:49:12","slug":"rozsudek-nss-pohonne-hmoty-jako-nedanove-ucinny-vydaj","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/rozsudek-nss-pohonne-hmoty-jako-nedanove-ucinny-vydaj\/","title":{"rendered":"Rozsudek NSS: Pohonn\u00e9 hmoty jako (ne)da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj?"},"content":{"rendered":"<h2>Rozsudek Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu<\/h2>\n<p>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud potvrdil, \u017ee da\u0148ov\u00fd subjekt mus\u00ed prok\u00e1zat da\u0148ovou \u00fa\u010dinnost v\u00fddaj\u016f na pohonn\u00e9 hmoty do aut vyu\u017e\u00edvan\u00fdch p\u0159i pracovn\u00edch cest\u00e1ch a do pracovn\u00edch stroj\u016f. K prok\u00e1z\u00e1n\u00ed je nutno v\u00e9st \u0159\u00e1dnou a <strong>spolehlivou evidenci<\/strong> spot\u0159ebovan\u00fdch pohonn\u00fdch hmot, nebo propojit spot\u0159ebu PHM s konkr\u00e9tn\u00edmi v\u00fddaji.<\/p>\n<p>NSS ve sv\u00e9m z\u00e1v\u011bru p\u0159isv\u011bd\u010dil, \u017ee <strong>nesta\u010d\u00ed prok\u00e1zat<\/strong>, \u017ee se uskute\u010dnily \u201en\u011bjak\u00e9\u201c pracovn\u00ed cesty a da\u0148ov\u00fd subjekt vynalo\u017eil \u201en\u011bjak\u00e9\u201c n\u00e1klady na n\u00e1kup pohonn\u00fdch hmot (Rozsudek NSS sp. zn. 10 Afs 97\/2022 ze dne 31. 8. 2023).<\/p>\n<h2>Pro\u010d se vede kniha j\u00edzd?<\/h2>\n<p>Pro \u00fa\u010dely uplatn\u011bn\u00ed da\u0148ov\u00fdch v\u00fddaj\u016f na pohonn\u00e9 hmoty podle \u00a7 24 odst. 2 p\u00edsm. k) z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen ZDP), vede poplatn\u00edk evidenci j\u00edzd tak, aby takto vynalo\u017een\u00e9 v\u00fddaje mohl v\u00a0p\u0159\u00edpad\u011b kontroly <strong>prok\u00e1zat<\/strong> (pokud spr\u00e1vce dan\u011b na F\u00da nestanov\u00ed jinak).<\/p>\n<p>Pokud poplatn\u00edk vyu\u017eije pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu motorov\u00fdm vozidlem v\u00a0souladu s\u00a0ustanoven\u00edm \u00a7 24 odst. 2 p\u00edsm. zt) ZDP, pak nemus\u00ed v\u00e9st knihu j\u00edzd, nebo\u0165 pohonn\u00e9 hmoty nemohou b\u00fdt da\u0148ov\u011b \u00fa\u010dinn\u00fdm v\u00fddajem (n\u00e1kladem), viz ustanoven\u00ed \u00a7 25 odst. 1 p\u00edsm. x) ZDP.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if 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.smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12373\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12373\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>N\u00e1le\u017eitosti knihy j\u00edzd dle Pokynu GF\u0158<\/h2>\n<p>Pokud budou firmy a podnikatel\u00e9 evidovat knihu j\u00edzd, m\u011bla by podle Pokynu Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed D-59 (s \u00fa\u010dinnost\u00ed od 1. 1. 2023) obsahovat minim\u00e1ln\u011b n\u00e1sleduj\u00edc\u00ed \u00fadaje:<\/p>\n<ul>\n<li>datum j\u00edzdy a ujet\u00e9 kilometry<\/li>\n<li>c\u00edl j\u00edzdy a \u00fa\u010del j\u00edzdy<\/li>\n<\/ul>\n<p>D\u00e1le by m\u011bl poplatn\u00edk v\u00e9st \u00fadaje o:<\/p>\n<ul>\n<li>typu vozidla, registra\u010dn\u00ed zna\u010dce (st\u00e1tn\u00ed pozn\u00e1vac\u00ed zna\u010dce)<\/li>\n<li>stavu ujet\u00fdch kilometr\u016f k 1. lednu<\/li>\n<li>stavu ujet\u00fdch kilometr\u016f k 31. prosinci kalend\u00e1\u0159n\u00edho roku<\/li>\n<\/ul>\n<h2>Kniha j\u00edzd v\u00a0\u00fa\u010detn\u00edm programu Money S3<\/h2>\n<p><a href=\"https:\/\/money.cz\/vlastnosti\/kniha-jizd-s3\/\">Knihu j\u00edzd<\/a> m\u016f\u017eete evidovat p\u0159\u00edmo v\u00a0<a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm programu Money S3<\/a>. Modul zjednodu\u0161\u00ed pr\u00e1ci i tehdy, kdy\u017e zad\u00e1te po\u010d\u00e1te\u010dn\u00ed nebo koncov\u00fd stav tachometru. Syst\u00e9m s\u00e1m dopo\u010d\u00edt\u00e1 ujet\u00e9 kilometry, nebo tak\u00e9 pokud pravideln\u011b opakujete cesty, sta\u010d\u00ed cestu v Knize j\u00edzd naj\u00edt v seznamu \u010dasto opakovan\u00fdch j\u00edzd. <a href=\"https:\/\/money.cz\/\">Money S3<\/a> automaticky dosad\u00ed \u00fa\u010del cesty, ale i ujet\u00e9 kilometry.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rozsudek Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud potvrdil, \u017ee da\u0148ov\u00fd subjekt mus\u00ed prok\u00e1zat da\u0148ovou \u00fa\u010dinnost v\u00fddaj\u016f na pohonn\u00e9 hmoty do aut vyu\u017e\u00edvan\u00fdch p\u0159i pracovn\u00edch cest\u00e1ch &#8230;<\/p>\n","protected":false},"author":10,"featured_media":12374,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[50,269,342],"class_list":["post-12373","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-dan-z-prijmu-pravnickych-osob","tag-soudni-judikatura"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12373","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12373"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12373\/revisions"}],"predecessor-version":[{"id":12376,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12373\/revisions\/12376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12374"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}