{"id":12444,"date":"2025-04-08T15:15:08","date_gmt":"2025-04-08T13:15:08","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12444"},"modified":"2025-04-08T15:15:11","modified_gmt":"2025-04-08T13:15:11","slug":"jaky-je-rozdil-mezi-dani-stanovenou-dokazovanim-a-pomuckami","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jaky-je-rozdil-mezi-dani-stanovenou-dokazovanim-a-pomuckami\/","title":{"rendered":"Jak\u00fd je rozd\u00edl mezi dan\u00ed stanovenou dokazov\u00e1n\u00edm a pom\u016fckami"},"content":{"rendered":"

Da\u0148ov\u00fd subjekt \u2013 z\u00a0procesn\u00edho pohledu \u2013 st\u00edhaj\u00ed dv\u011b b\u0159emena:<\/p>\n

    \n
  1. povinnost podat da\u0148ov\u00e9 tvrzen\u00ed (p\u0159izn\u00e1n\u00ed) a<\/li>\n
  2. povinnost prok\u00e1zat spr\u00e1vci dan\u011b, \u017ee informace uveden\u00e9 v\u00a0da\u0148ov\u00e9m tvrzen\u00ed (p\u0159izn\u00e1n\u00ed) jsou pravdiv\u00e1.<\/li>\n<\/ol>\n

    Bez jak\u00fdchkoliv pochybnost\u00ed m\u016f\u017eeme \u0159\u00edci, \u017ee v\u00fdrazn\u011b slo\u017eit\u011bj\u0161\u00ed ne\u017e splnit si povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je povinnost prok\u00e1zat spr\u00e1vci dan\u011b, \u017ee skute\u010dnosti v\u00a0n\u011bm uveden\u00e9 jsou spr\u00e1vn\u00e9, jak vy\u017eaduje da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le tak\u00e9 jen \u201eD\u0158\u201c).<\/p>\n

    Dokazov\u00e1n\u00ed<\/h2>\n

    Dokazov\u00e1n\u00ed v\u00a0da\u0148ov\u00e9m \u0159\u00edzen\u00ed lze ch\u00e1pat jako z\u00e1kladn\u00ed metodu, kter\u00e1 by m\u011bla v\u00e9st k\u00a0hlavn\u00edmu c\u00edli da\u0148ov\u00e9ho \u0159\u00edzen\u00ed – spr\u00e1vn\u011b stanovit da\u0148.<\/p>\n

    Dokazov\u00e1n\u00ed prov\u00e1d\u00ed spr\u00e1vce dan\u011b, a\u0165 ji\u017e m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fd nebo do\u017e\u00e1dan\u00fd. Spr\u00e1vce dan\u011b by m\u011bl db\u00e1t, aby skute\u010dnosti byly zji\u0161t\u011bny co nej\u00fapln\u011bji, p\u0159itom nen\u00ed v\u00e1z\u00e1n pouze n\u00e1vrhy da\u0148ov\u00e9ho subjektu.<\/p>\n

    Jak je zm\u00edn\u011bno v\u00fd\u0161e, da\u0148ov\u00fd subjekt mus\u00ed b\u00fdt schopen prok\u00e1zat v\u0161echny skute\u010dnosti, kter\u00e9 je povinen uv\u00e1d\u011bt v\u00a0da\u0148ov\u00e9m tvrzen\u00ed p\u0159\u00edpadn\u011b v\u00a0dal\u0161\u00edch pod\u00e1n\u00edch. <\/strong><\/p>\n

    Da\u0148ov\u00fd subjekt tedy mus\u00ed navrhovat ve\u0161ker\u00e9 d\u016fkazn\u00ed prost\u0159edky<\/strong>, kter\u00e9 m\u00e1 k\u00a0dispozici nebo kter\u00e9 si mus\u00ed opat\u0159it. D\u016fkazn\u00ed prost\u0159edky mus\u00ed b\u00fdt samoz\u0159ejm\u011b z\u00edsk\u00e1ny pouze v\u00a0souladu s\u00a0pr\u00e1vn\u00edmi p\u0159edpisy. D\u0158 uv\u00e1d\u00ed, \u017ee se jedn\u00e1 zejm\u00e9na o tvrzen\u00ed da\u0148ov\u00e9ho subjektu, listiny, znaleck\u00e9 posudky, sv\u011bdeck\u00e9 v\u00fdpov\u011bdi a ohled\u00e1n\u00ed v\u011bci.<\/p>\n

    Je tedy z\u0159ejm\u00e9, \u017ee da\u0148ov\u00fd subjekt mus\u00ed b\u00fdt v\u00a0t\u00e9to f\u00e1zi da\u0148ov\u00e9ho \u0159\u00edzen\u00ed velmi aktivn\u00ed<\/strong>, aby sv\u00e9 d\u016fkazn\u00ed b\u0159emeno ust\u00e1l a da\u0148 byla stanovena ve spr\u00e1vn\u00e9 v\u00fd\u0161i!<\/p>\n

    Spr\u00e1vce dan\u011b po proveden\u00e9m dokazov\u00e1n\u00ed ur\u010d\u00ed, kter\u00e9 skute\u010dnosti pova\u017euje za prok\u00e1zan\u00e9 a kter\u00e9 nikoliv a na z\u00e1klad\u011b kter\u00fdch d\u016fkazn\u00edch prost\u0159edk\u016f. O hodnocen\u00ed d\u016fkaz\u016f sep\u00ed\u0161e \u00fa\u0159edn\u00ed z\u00e1znam.<\/p>\n

    Pro da\u0148ov\u00fd subjekt je d\u016fle\u017eit\u00e9, aby v\u011bd\u011bl, \u017ee nejenom on m\u00e1 v\u00a0r\u00e1mci dokazov\u00e1n\u00ed sv\u00e9 povinnosti, ale \u017ee tak\u00e9 spr\u00e1vce dan\u011b m\u00e1 ur\u010dit\u00e9 povinnosti v\u00a0oblasti prokazov\u00e1n\u00ed<\/strong>.<\/p>\n

    Spr\u00e1vce dan\u011b prokazuje:<\/strong><\/p>\n

      \n
    1. ozn\u00e1men\u00ed vlastn\u00edch p\u00edsemnost\u00ed,<\/li>\n
    2. skute\u010dnosti rozhodn\u00e9 pro u\u017eit\u00ed pr\u00e1vn\u00ed domn\u011bnky nebo pr\u00e1vn\u00ed fikce,<\/li>\n
    3. skute\u010dnosti vyvracej\u00edc\u00ed v\u011brohodnost, pr\u016fkaznost, spr\u00e1vnost \u010di \u00faplnost povinn\u00fdch evidenc\u00ed, \u00fa\u010detn\u00edch z\u00e1znam\u016f, jako\u017e i jin\u00fdch z\u00e1znam\u016f, listin a dal\u0161\u00edch d\u016fkazn\u00edch prost\u0159edk\u016f uplatn\u011bn\u00fdch da\u0148ov\u00fdm subjektem,<\/li>\n
    4. skute\u010dnosti rozhodn\u00e9 pro posouzen\u00ed skute\u010dn\u00e9ho obsahu pr\u00e1vn\u00edho\u00a0jedn\u00e1n\u00ed\u00a0nebo jin\u00e9 skute\u010dnosti,<\/li>\n
    5. skute\u010dnosti rozhodn\u00e9 pro uplatn\u011bn\u00ed n\u00e1sledku za poru\u0161en\u00ed povinnosti p\u0159i spr\u00e1v\u011b dan\u00ed,<\/li>\n
    6. skute\u010dnosti rozhodn\u00e9 pro posouzen\u00ed \u00fa\u010delu pr\u00e1vn\u00edho jedn\u00e1n\u00ed a jin\u00fdch skute\u010dnost\u00ed rozhodn\u00fdch pro spr\u00e1vu dan\u00ed, jejich\u017e p\u0159eva\u017euj\u00edc\u00edm \u00fa\u010delem je z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9 v\u00fdhody v rozporu se smyslem a \u00fa\u010delem da\u0148ov\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu.<\/li>\n<\/ol>\n

      P\u0159\u00edklad z\u00a0praxe<\/h3>\n

      Citace z\u00a0platebn\u00edho v\u00fdm\u011bru na da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob:<\/strong><\/p>\n

      \u201eVzhledem k tomu, \u017ee da\u0148ov\u00fd subjekt na v\u00fdzvu spr\u00e1vce dan\u011b k\u00a0pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nereagoval a da\u0148 nelze stanovit na z\u00e1klad\u011b dokazov\u00e1n\u00ed, nebo\u0165 spr\u00e1vce dan\u011b nem\u00e1 k dispozici \u017e\u00e1dn\u00e9 d\u016fkazn\u00ed prost\u0159edky (zejm\u00e9na \u0159\u00e1dn\u011b veden\u00e9 \u00fa\u010detnictv\u00ed)<\/strong>, na z\u00e1klad\u011b kter\u00fdch by bylo mo\u017en\u00e9 stanovit da\u0148 dokazov\u00e1n\u00edm, stanov\u00ed spr\u00e1vce dan\u011b z\u00e1klad dan\u011b a da\u0148ovou povinnost v souladu s ust. \u00a7 145 odst. 1 da\u0148ov\u00e9ho \u0159\u00e1du. Z uveden\u00e9ho d\u016fvodu p\u0159istoupil k rozhodnut\u00ed stanovit da\u0148ovou povinnost podle pom\u016fcek ve smyslu ust. \u00a7 98 da\u0148ov\u00e9ho \u0159\u00e1du.\u201c<\/em><\/p>\n

      Z\u00a0citovan\u00e9ho textu bych zd\u016fraznil, \u017ee spr\u00e1vce dan\u011b pova\u017euje za st\u011b\u017eejn\u00ed d\u016fkazn\u00ed prost\u0159edek \u0159\u00e1dn\u011b veden\u00e9 \u00fa\u010detnictv\u00ed! <\/strong>Je tedy v\u00a0z\u00e1jmu v\u0161ech da\u0148ov\u00fdch subjekt\u016f, aby m\u011bli \u0159\u00e1dn\u011b veden\u00e9 \u00fa\u010detnictv\u00ed, kter\u00e9 je \u201eodrazov\u00fdm m\u016fstkem\u201c ke spr\u00e1vn\u00e9mu stanoven\u00ed dan\u011b.<\/p>\n\n

      \n

      St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n <\/div>\n \n

      Pom\u016fcky<\/h2>\n

      Pokud nelze da\u0148 stanovit t\u00edm z\u00e1kladn\u00edm zp\u016fsobem \u2013 tedy dokazov\u00e1n\u00edm \u2013 spr\u00e1vce dan\u011b p\u0159ech\u00e1z\u00ed do tzv. pom\u016fcek<\/strong>. Co se t\u00edmto pojmem rozum\u00ed?<\/p>\n

      Jedn\u00e1 se o postup spr\u00e1vce dan\u011b, kdy stanovuje da\u0148 i bez sou\u010dinnosti s\u00a0da\u0148ov\u00fdm subjektem<\/strong>. Pro da\u0148ov\u00fd subjekt se jedn\u00e1 o velmi nev\u00fdhodnou situaci<\/strong>, nebo\u0165 m\u00e1 velmi omezenou mo\u017enost ovliv\u0148ovat v\u00fd\u0161i stanoven\u00e9 dan\u011b (na rozd\u00edl od dokazov\u00e1n\u00ed)!<\/p>\n

      Da\u0148ov\u00fd subjekt se t\u00edmto st\u00e1v\u00e1 v\u00a0podstat\u011b \u201epasivn\u00edm div\u00e1kem\u201c<\/strong> p\u0159i stanoven\u00ed jeho da\u0148ov\u00e9 povinnosti. Proto je pro da\u0148ov\u00fd subjekt extr\u00e9mn\u011b d\u016fle\u017eit\u00e9, aby stanoven\u00ed dan\u011b z\u016fstalo v rovin\u011b dokazov\u00e1n\u00ed a nep\u0159eklopilo se do pom\u016fcek.<\/strong><\/p>\n

      Spr\u00e1vce dan\u011b vych\u00e1z\u00ed z\u00a0informac\u00ed, kter\u00e9 m\u00e1 k\u00a0dispozici nebo kter\u00e9 si obstar\u00e1 i bez sou\u010dinnosti s\u00a0da\u0148ov\u00fdm subjektem. Podle D\u0158 m\u00e1 spr\u00e1vce dan\u011b povinnost p\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek tak\u00e9 p\u0159ihl\u00e9dnout ke zji\u0161t\u011bn\u00fdm okolnostem, z\u00a0nich\u017e vypl\u00fdvaj\u00ed v\u00fdhody pro da\u0148ov\u00fd subjekt<\/strong>. V\u00a0praxi se v\u0161ak t\u011b\u017eko da\u0148ov\u00e9mu subjektu prokazuje, \u017ee spr\u00e1vce dan\u011b takov\u00e9 okolnosti zjistil.<\/p>\n

      Podle D\u0158 jsou pom\u016fckami zejm\u00e9na:<\/p>\n

        \n
      1. d\u016fkazn\u00ed prost\u0159edky, kter\u00e9 nebyly spr\u00e1vcem dan\u011b zpochybn\u011bny,<\/li>\n
      2. podan\u00e1 vysv\u011btlen\u00ed,<\/li>\n
      3. porovn\u00e1n\u00ed srovnateln\u00fdch da\u0148ov\u00fdch subjekt\u016f a jejich da\u0148ov\u00fdch povinnost\u00ed,<\/li>\n
      4. vlastn\u00ed poznatky spr\u00e1vce dan\u011b z\u00edskan\u00e9 p\u0159i spr\u00e1v\u011b dan\u00ed.<\/li>\n<\/ol>\n

        P\u0159\u00edklad z\u00a0praxe<\/h3>\n

        Da\u0148ov\u00fd subjekt \u2013 pl\u00e1tce DPH \u2013 nepodal ani na v\u00fdzvu finan\u010dn\u00edho \u00fa\u0159adu p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob za rok 2021. V\u00a0srpnu 2023 vyd\u00e1v\u00e1 spr\u00e1vce dan\u011b platebn\u00ed v\u00fdm\u011br na da\u0148 stanovenou podle pom\u016fcek, kde z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob stanovil n\u00e1sledovn\u011b:<\/p>\n

          \n
        1. Pro stanoven\u00ed v\u00fdnos\u016f za rok 2021 pou\u017eil uskute\u010dn\u011bn\u00e1 pln\u011bn\u00ed, kter\u00e1 byla uveden\u00e1 v podan\u00fdch p\u0159izn\u00e1n\u00edch k\u00a0DPH za rok 2021 (konkr\u00e9tn\u011b sou\u010det hodnot z\u00a0\u0159\u00e1dk\u016f 1 a 2),<\/li>\n
        2. Pro stanoven\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob za rok 2021 pou\u017eil pom\u011br z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob k\u00a0v\u00fdnos\u016fm z\u00a0da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob z\u00a0roku 2020. Stejn\u00fdm pom\u011brem – vypo\u010dten\u00fdm z\u00a0p\u0159izn\u00e1n\u00ed za rok 2020 – stanovil z\u00a0v\u00fdnos\u016f uveden\u00fdch v bod\u011b ad 1. z\u00e1klad dan\u011b pro rok 2021.<\/li>\n<\/ol>\n\n