{"id":12422,"date":"2025-04-08T14:46:39","date_gmt":"2025-04-08T12:46:39","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12422"},"modified":"2025-04-08T14:46:42","modified_gmt":"2025-04-08T12:46:42","slug":"jaky-je-rozdil-mezi-dani-vymerenou-a-domerenou","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jaky-je-rozdil-mezi-dani-vymerenou-a-domerenou\/","title":{"rendered":"Jak\u00fd je rozd\u00edl mezi dan\u00ed vym\u011b\u0159enou a dom\u011b\u0159enou?"},"content":{"rendered":"<p>Jednou z\u00a0oblast\u00ed da\u0148ov\u00e9 \u0159\u00e1du je tzv. nal\u00e9zac\u00ed \u0159\u00edzen\u00ed, jeho\u017e sou\u010d\u00e1st\u00ed jsou dv\u011b \u0159\u00edzen\u00ed \u2013 vym\u011b\u0159ovac\u00ed a dom\u011b\u0159ovac\u00ed. Zjednodu\u0161en\u011b m\u016f\u017eeme \u0159\u00edci, \u017ee tato dv\u011b \u0159\u00edzen\u00ed jsou st\u011b\u017eejn\u00ed pro spr\u00e1vn\u00e9 stanoven\u00ed dan\u011b. Poj\u010fme si spole\u010dn\u011b rozebrat, v\u00a0\u010dem tato dv\u011b \u0159\u00edzen\u00ed spo\u010d\u00edvaj\u00ed, co maj\u00ed spole\u010dn\u00e9 a naopak v\u00a0\u010dem se li\u0161\u00ed.<\/p>\n<h2>Vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed<\/h2>\n<p>Da\u0148 se standardn\u011b vym\u011b\u0159uje v\u00a0r\u00e1mci tzv. <strong>vym\u011b\u0159ovac\u00edho \u0159\u00edzen\u00ed<\/strong>. Zjednodu\u0161en\u011b lze \u0159\u00edci, \u017ee vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed m\u00e1 za n\u00e1sledek <strong>prvotn\u00ed vym\u011b\u0159en\u00ed dan\u011b<\/strong>. Vym\u011b\u0159enou da\u0148 n\u00e1sledn\u011b spr\u00e1vce dan\u011b p\u0159edep\u00ed\u0161e do <strong>evidence dan\u00ed<\/strong>.<\/p>\n<p>Vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed m\u016f\u017ee b\u00fdt <strong>zah\u00e1jeno<\/strong>:<\/p>\n<ul>\n<li>bu\u010f da\u0148ov\u00fdm subjektem, kter\u00fd pod\u00e1 <strong>\u0159\u00e1dn\u00e9<\/strong> da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo vy\u00fa\u010dtov\u00e1n\u00ed (nap\u0159. vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1visl\u00e9 \u010dinnosti) nebo<\/li>\n<li>je vym\u011b\u0159eno z\u00a0moci \u00fa\u0159edn\u00ed, kdy kon\u00e1 spr\u00e1vce dan\u011b i bez sou\u010dinnosti da\u0148ov\u00e9ho subjektu.<\/li>\n<\/ul>\n<p>Pokud se <strong>vym\u011b\u0159en\u00e1 da\u0148<\/strong> <strong>neodchyluje<\/strong> od dan\u011b uveden\u00e9 v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, <strong>nemus\u00ed spr\u00e1vce dan\u011b doru\u010dovat da\u0148ov\u00e9mu subjektu platebn\u00ed v\u00fdm\u011br<\/strong>. Za den doru\u010den\u00ed platebn\u00edho v\u00fdm\u011bru se pova\u017euje posledn\u00ed den lh\u016fty pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed a pokud bylo pod\u00e1no opo\u017ed\u011bn\u011b, tak se za den doru\u010den\u00ed pova\u017euje den, kdy bylo spr\u00e1vci dan\u011b doru\u010deno pod\u00e1n\u00ed da\u0148ov\u00e9ho subjektu.<\/p>\n<p>Za situace, kdy byl zah\u00e1jen postup k\u00a0odstran\u011bn\u00ed pochybnost\u00ed nebo byla zah\u00e1jena da\u0148ov\u00e1 kontrola, se platebn\u00ed v\u00fdm\u011br doru\u010duje v\u017edy.<\/p>\n<p>Vym\u011b\u0159en\u00e1 da\u0148 je splatn\u00e1 ve lh\u016ft\u011b pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed. Toto pravidlo v\u0161ak neplat\u00ed nap\u0159. u dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed.<\/p>\n<p>Je-li da\u0148 vym\u011b\u0159en\u00e1 spr\u00e1vcem dan\u011b vy\u0161\u0161\u00ed ne\u017e da\u0148 tvrzen\u00e1 da\u0148ov\u00fdm subjektem, je rozd\u00edl splatn\u00fd v <strong>n\u00e1hradn\u00ed lh\u016ft\u011b do 15 dn\u016f<\/strong> ode dne pr\u00e1vn\u00ed moci platebn\u00edho v\u00fdm\u011bru. Ve stejn\u00e9 n\u00e1hradn\u00ed lh\u016ft\u011b je splatn\u00e1 i da\u0148 vym\u011b\u0159en\u00e1 z moci \u00fa\u0159edn\u00ed.<\/p>\n<h3>Zaokrouhlen\u00ed<\/h3>\n<p>Zaokrouhlov\u00e1n\u00ed se prov\u00e1d\u00ed t\u00edmto zp\u016fsobem:<\/p>\n<ul>\n<li>da\u0148 se zaokrouhluje na cel\u00e9 koruny nahoru,<\/li>\n<li>z\u00e1loha na da\u0148 se zaokrouhluje na cel\u00e9 stokoruny nahoru,<\/li>\n<li>v\u00fdpo\u010det na z\u00e1klad\u011b da\u0148ov\u00e9 sazby, koeficient\u016f, ukazatel\u016f a v\u00fdsledek p\u0159epo\u010dtu m\u011bny se prov\u00e1d\u00ed s p\u0159esnost\u00ed na dv\u011b platn\u00e1 desetinn\u00e1 m\u00edsta.<\/li>\n<\/ul>\n<h3>Lh\u016fty pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/h3>\n<p>1. Da\u0148 vym\u011b\u0159ovan\u00e1 <strong>za<\/strong> zda\u0148ovac\u00ed obdob\u00ed, kter\u00e9 trv\u00e1 minim\u00e1ln\u011b 12 m\u011bs\u00edc\u016f (da\u0148 z\u00a0p\u0159\u00edjm\u016f):<\/p>\n<ul>\n<li>nejpozd\u011bji do 3 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed,<\/li>\n<li>nejpozd\u011bji do 4 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed, pokud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebylo pod\u00e1no do 3 m\u011bs\u00edc\u016f po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed a n\u00e1sledn\u011b bylo pod\u00e1no elektronicky,<\/li>\n<li>nejpozd\u011bji do 6 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed, pokud m\u00e1 da\u0148ov\u00fd subjekt povinn\u00fd audit nebo nebylo p\u0159izn\u00e1n\u00ed pod\u00e1no do 3 m\u011bs\u00edc\u016f po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed a n\u00e1sledn\u011b jej pod\u00e1 da\u0148ov\u00fd poradce.<\/li>\n<\/ul>\n<p>2. Da\u0148 vym\u011b\u0159ovan\u00e1 <strong>na<\/strong> zda\u0148ovac\u00ed obdob\u00ed, kter\u00e9 \u010din\u00ed 12 m\u011bs\u00edc\u016f (da\u0148 z\u00a0nemovitost\u00ed):<\/p>\n<ul>\n<li>do konce 1. m\u011bs\u00edce, j\u00edm\u017e za\u010d\u00edn\u00e1 b\u011bh zda\u0148ovac\u00edho obdob\u00ed (leden).<\/li>\n<\/ul>\n<p>3. Zda\u0148ovac\u00ed obdob\u00ed je krat\u0161\u00ed jak 1 rok (DPH):<\/p>\n<ul>\n<li>p\u0159izn\u00e1n\u00ed se pod\u00e1v\u00e1 nejpozd\u011bji do 25. dne po konci zda\u0148ovac\u00edho obdob\u00ed.<\/li>\n<\/ul>\n<p>Dal\u0161\u00ed lh\u016fty stanoven\u00e9 D\u0158:<\/p>\n<ul>\n<li><strong>hl\u00e1\u0161en\u00ed<\/strong> se pod\u00e1v\u00e1 do 20 dn\u016f po uplynut\u00ed m\u011bs\u00edce, za kter\u00e9 se pod\u00e1v\u00e1;<\/li>\n<li><strong>vy\u00fa\u010dtov\u00e1n\u00ed<\/strong> se pod\u00e1v\u00e1 do 3 m\u011bs\u00edc\u016f po uplynut\u00ed kalend\u00e1\u0159n\u00edho roku.<\/li>\n<\/ul>\n<p>Lh\u016fty pro hl\u00e1\u0161en\u00ed a vy\u00fa\u010dtov\u00e1n\u00ed nelze prodlou\u017eit!<\/p>\n<p>D\u00e1le je na tomto m\u00edst\u011b pot\u0159eba zd\u016fraznit, \u017ee jednotliv\u00e9 da\u0148ov\u00e9 z\u00e1kony m\u016f\u017eou m\u00edt sv\u00e9 vlastn\u00ed lh\u016fty a tyto <strong>maj\u00ed p\u0159ednost p\u0159ed obecn\u00fdmi lh\u016ftami stanoven\u00fdmi D\u0158<\/strong>. Jako p\u0159\u00edklad lze uv\u00e9st kontroln\u00ed hl\u00e1\u0161en\u00ed, kter\u00e9 se podle z\u00e1kona o DPH pod\u00e1v\u00e1 do 25 dn\u016f po skon\u010den\u00ed kalend\u00e1\u0159n\u00edho m\u011bs\u00edce.<\/p>\n<h3>Opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a opravn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>Pokud poplatn\u00edk ji\u017e podal \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo vy\u00fa\u010dtov\u00e1n\u00ed a je\u0161t\u011b <strong>p\u0159ed uplynut\u00edm lh\u016fty pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed<\/strong> zjistil, \u017ee je pot\u0159eba zm\u011bnit \u00fadaje v\u00a0n\u011bm uveden\u00e9, m\u016f\u017ee tuto opravu prov\u00e9st <strong>opravn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm nebo opravn\u00fdm vy\u00fa\u010dtov\u00e1n\u00edm<\/strong>.<\/p>\n<p>Spr\u00e1vce dan\u011b vych\u00e1z\u00ed p\u0159i vym\u011b\u0159en\u00ed dan\u011b podle \u00fadaj\u016f uveden\u00fdch v\u00a0opravn\u00e9m da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed nebo opravn\u00e9m vy\u00fa\u010dtov\u00e1n\u00ed a k\u00a0p\u016fvodn\u00edmu p\u0159izn\u00e1n\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed nep\u0159ihl\u00ed\u017e\u00ed.<\/p>\n<p>Opravn\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm lze opravit nejenom \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, ale tak\u00e9 ji\u017e podan\u00e9 opravn\u00e9 nebo dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Obdobn\u011b to plat\u00ed tak\u00e9 pro opravn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed.<\/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 (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .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\/12422\">\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\/12422\">\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>Dom\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed<\/h2>\n<p>Dom\u011b\u0159en\u00e1 da\u0148 je v\u00fdsledkem tzv. <strong>dom\u011b\u0159ovac\u00edho \u0159\u00edzen\u00ed<\/strong>. Podstata dom\u011b\u0159ovac\u00edho \u0159\u00edzen\u00ed spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee je <strong>opravov\u00e1na (m\u011bn\u011bna) da\u0148, kter\u00e1 ji\u017e byla v\u00a0minulosti pravomocn\u011b stanovena<\/strong>.<\/p>\n<p>Pro zjednodu\u0161en\u00ed bude d\u00e1le v\u00a0textu pou\u017e\u00edv\u00e1n pojem dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, obdobn\u011b se v\u0161ak n\u00ed\u017ee uveden\u00e9 t\u00fdk\u00e1 takt\u00e9\u017e dodate\u010dn\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n<p>Dom\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed m\u016f\u017ee b\u00fdt zah\u00e1jeno n\u011bkolika zp\u016fsoby:<\/p>\n<ul>\n<li>pokud da\u0148ov\u00fd subjekt zjist\u00ed, \u017ee nov\u011b m\u00e1 b\u00fdt da\u0148 <strong>vy\u0161\u0161\u00ed<\/strong> ne\u017e p\u016fvodn\u011b byla stanovena \u2013 da\u0148ov\u00fd subjekt <strong>mus\u00ed podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci zji\u0161t\u011bn\u00ed a v\u00a0t\u00e9to lh\u016ft\u011b tak\u00e9 mus\u00ed dlu\u017enou da\u0148 uhradit,<\/li>\n<li>pokud da\u0148ov\u00fd subjekt zjist\u00ed, \u017ee m\u00e1 da\u0148 b\u00fdt <strong>ni\u017e\u0161\u00ed<\/strong> ne\u017e byla p\u016fvodn\u011b stanovena \u2013 je <strong>opr\u00e1vn\u011bn podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong> do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci zji\u0161t\u011bn\u00ed; pokud v\u0161ak da\u0148 byla v\u00a0minulosti stanovena podle pom\u016fcek \u010di byla sjedn\u00e1na, nelze tuto da\u0148 sn\u00ed\u017eit na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed,<\/li>\n<li>spr\u00e1vcem dan\u011b z\u00a0moci \u00fa\u0159edn\u00ed.<\/li>\n<\/ul>\n<p>Je dobr\u00e9 zd\u016fraznit, \u017ee z\u00a0moci \u00fa\u0159edn\u00ed m\u016f\u017ee doj\u00edt k\u00a0dom\u011b\u0159en\u00ed pouze:<\/p>\n<ul>\n<li>na z\u00e1klad\u011b v\u00fdsledku da\u0148ov\u00e9 kontroly nebo<\/li>\n<li>kdy\u017e da\u0148ov\u00fd subjekt nevyhov\u00ed v\u00fdzv\u011b spr\u00e1vce dan\u011b k\u00a0pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Dom\u011b\u0159enou da\u0148 ve v\u00fd\u0161i rozd\u00edlu mezi p\u016fvodn\u00ed dan\u00ed a nov\u011b stanovenou dan\u00ed spr\u00e1vce dan\u011b p\u0159edep\u00ed\u0161e do evidence dan\u00ed.<\/p>\n<p>Neodchyluje-li se dom\u011b\u0159en\u00e1 da\u0148 od dan\u011b dodate\u010dn\u011b tvrzen\u00e9, nemus\u00ed spr\u00e1vce dan\u011b oznamovat da\u0148ov\u00e9mu subjektu dodate\u010dn\u00fd platebn\u00ed v\u00fdm\u011br. Toto neplat\u00ed, pokud byl zah\u00e1jen postup k\u00a0odstran\u011bn\u00ed pochybnost\u00ed nebo byla zah\u00e1jena da\u0148ov\u00e1 kontrola.<\/p>\n<p>Za den doru\u010den\u00ed dodate\u010dn\u00e9ho platebn\u00edho v\u00fdm\u011bru se pova\u017euje posledn\u00ed den lh\u016fty pro pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud do\u0161lo k\u00a0opo\u017ed\u011bn\u00e9mu pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tak je to den, kdy dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bylo doru\u010deno spr\u00e1vci dan\u011b.<\/p>\n<p>Je-li dom\u011b\u0159en\u00e1 da\u0148 vy\u0161\u0161\u00ed ne\u017e da\u0148 dodate\u010dn\u011b tvrzen\u00e1 da\u0148ov\u00fdm subjektem, je rozd\u00edl splatn\u00fd v\u00a0n\u00e1hradn\u00ed lh\u016ft\u011b do 15 dn\u016f ode dne pr\u00e1vn\u00ed moci dodate\u010dn\u00e9ho platebn\u00edho v\u00fdm\u011bru. Stejn\u00e1 n\u00e1hradn\u00ed lh\u016fta plat\u00ed i pro da\u0148 dom\u011b\u0159enou z\u00a0moci \u00fa\u0159edn\u00ed.<\/p>\n<p>V\u0161e, co bylo uvedeno v\u00a0souvislosti s\u00a0dom\u011b\u0159ovac\u00edm \u0159\u00edzen\u00edm, plat\u00ed pouze do doby, kdy m\u016f\u017ee b\u00fdt je\u0161t\u011b da\u0148 stanovena. Po prekluzi, kter\u00e1 je obecn\u011b t\u0159\u00edlet\u00e1, ji\u017e samoz\u0159ejm\u011b opravovat p\u016fvodn\u011b stanovenou da\u0148 nelze.<\/p>\n<h2>Shrnut\u00ed<\/h2>\n<p>Ob\u011b dv\u011b \u0159\u00edzen\u00ed vedou ke stanoven\u00ed dan\u011b. Rozd\u00edlnost v\u0161ak spo\u010d\u00edv\u00e1:<\/p>\n<ul>\n<li>vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed \u2013 vede k\u00a0prvotn\u00edmu stanoven\u00ed dan\u011b a to rozhodnut\u00edm zvan\u00fdm platebn\u00ed v\u00fdm\u011br,<\/li>\n<li>dom\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed \u2013 vede k\u00a0\u00faprav\u011b (korekci) ji\u017e d\u0159\u00edve stanoven\u00e9 dan\u011b, rozhodnut\u00ed nese n\u00e1zev dodate\u010dn\u00fd platebn\u00ed v\u00fdm\u011br. Dodate\u010dn\u00fd platebn\u00ed v\u00fdm\u011br tak\u00e9 nez\u0159\u00eddka p\u0159in\u00e1\u0161\u00ed vznik n\u011bjak\u00e9 sankce pro da\u0148ov\u00fd subjekt.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Jednou z\u00a0oblast\u00ed da\u0148ov\u00e9 \u0159\u00e1du je tzv. nal\u00e9zac\u00ed \u0159\u00edzen\u00ed, jeho\u017e sou\u010d\u00e1st\u00ed jsou dv\u011b \u0159\u00edzen\u00ed \u2013 vym\u011b\u0159ovac\u00ed a dom\u011b\u0159ovac\u00ed. Zjednodu\u0161en\u011b m\u016f\u017eeme \u0159\u00edci, \u017ee tato dv\u011b \u0159\u00edzen\u00ed jsou &#8230;<\/p>\n","protected":false},"author":14,"featured_media":12423,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[200],"class_list":["post-12422","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-danovy-rad"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12422","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12422"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12422\/revisions"}],"predecessor-version":[{"id":17256,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12422\/revisions\/17256"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12423"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}