{"id":12698,"date":"2025-08-20T20:29:57","date_gmt":"2025-08-20T18:29:57","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12698"},"modified":"2025-08-20T20:30:00","modified_gmt":"2025-08-20T18:30:00","slug":"jak-na-pohledavky-v-danove-evidenci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-pohledavky-v-danove-evidenci\/","title":{"rendered":"Jak na pohled\u00e1vky v da\u0148ov\u00e9 evidenci"},"content":{"rendered":"<h2>Co je pohled\u00e1vka<\/h2>\n<p>Pohled\u00e1vka p\u0159edstavuje vztah mezi v\u011b\u0159itelem a dlu\u017en\u00edkem \u2013 v\u011b\u0159itel m\u00e1<strong> pr\u00e1vo po dlu\u017en\u00edkovi po\u017eadovat pln\u011bn\u00ed<\/strong>, kter\u00e9 vznik\u00e1 ze z\u00e1vazku, nap\u0159\u00edklad kupn\u00ed smlouvy. Laicky si pohled\u00e1vku p\u0159edstavte jako dluh.<\/p>\n<p>V praxi jsou pohled\u00e1vky hlavn\u011b pen\u011b\u017eit\u00e9, m\u016f\u017ee j\u00edt o odm\u011bnu za poskytnut\u00ed slu\u017eby nebo zap\u016fj\u010den\u00e9 finance. Setk\u00e1te se ov\u0161em i s pohled\u00e1vkami nepen\u011b\u017eit\u00fdmi, jako je t\u0159eba pln\u011bn\u00ed konkr\u00e9tn\u00ed slu\u017eby.<\/p>\n<p>Pohled\u00e1vky se d\u011bl\u00ed podle splatnosti na:<\/p>\n<ul>\n<li><strong>kr\u00e1tkodob\u00e9<\/strong> (splatnost do 1 roku)<\/li>\n<li>a <strong>dlouhodob\u00e9<\/strong> (nad 1 rok).<\/li>\n<\/ul>\n<p>\u00da\u010detn\u011b evidujte kr\u00e1tkodob\u00e9 a dlouhodob\u00e9 pohled\u00e1vky v jedn\u00e9 \u00fa\u010detn\u00ed skupin\u011b, pro praktick\u00e9 \u00fa\u010dely je ale rozli\u0161te pomoc\u00ed analytick\u00fdch \u00fa\u010dt\u016f \u2013 vyu\u017eijete to pak p\u0159i <strong>sestaven\u00ed rozvahy <\/strong>u \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<p>V rozvaze toti\u017e evidujete pohled\u00e1vky kr\u00e1tkodob\u00e9 a dlouhodob\u00e9 <strong>v jin\u00fdch odd\u00edlech<\/strong> \u2013 v potaz se v\u017edy bere d\u00e9lka splatnosti k rozvahov\u00e9mu dni (den, ke kter\u00e9mu se sestavuje \u00fa\u010detn\u00ed z\u00e1v\u011brka). Z\u00e1znam pak m\u016f\u017ee vypadat takto:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed z\u00e1v\u011brka sestavena ke dni<\/td>\n<td>Splatnost pohled\u00e1vky<\/td>\n<td>Vyk\u00e1z\u00e1n\u00ed v pohled\u00e1vk\u00e1ch<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>31. 12. 2022<\/td>\n<td>18. 6. 2023<\/td>\n<td>kr\u00e1tkodob\u00fdch<\/td>\n<\/tr>\n<tr>\n<td>31. 12. 2022<\/td>\n<td>19. 12. 2024<\/td>\n<td>dlouhodob\u00fdch<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Oce\u0148ov\u00e1n\u00ed pohled\u00e1vek<\/h2>\n<p>Pohled\u00e1vky se oce\u0148uj\u00ed podle z\u00e1kona o \u00fa\u010detnictv\u00ed t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li><strong>jmenovitou hodnotou<\/strong>, tedy hodnotou, kterou m\u011bly ke dni sv\u00e9ho vzniku,<\/li>\n<li><strong>po\u0159izovac\u00ed cenou<\/strong> p\u0159i nabyt\u00ed za \u00faplatu nebo vkladem,<\/li>\n<li><strong>cenou sjednanou<\/strong> pro \u00fa\u010dely d\u011bdick\u00e9 nebo darovac\u00ed dan\u011b.<\/li>\n<\/ul>\n<p>Pokud oce\u0148ujete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-obchodni-a-dalsi-pohledavky-a-dluhy-v-ucetnictvi\/\">obchodn\u00ed pohled\u00e1vky<\/a> v ciz\u00ed m\u011bn\u011b, za okam\u017eik uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu se b\u011b\u017en\u011b pova\u017euje den vystaven\u00ed faktury (nebo podobn\u00e9ho dokladu). Cenu p\u0159epo\u010dtete jednotn\u00fdm kurzem od \u010cesk\u00e9 n\u00e1rodn\u00ed banky.<\/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\/12698\">\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\/12698\">\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>Postoupen\u00ed pohled\u00e1vek<\/h2>\n<p>Postoupen\u00ed pohled\u00e1vky se t\u00fdk\u00e1 <strong>zm\u011bny v osob\u011b v\u011b\u0159itele<\/strong> \u2013 v\u011b\u0159itel (postupitel) smlouvou postoup\u00ed celou pohled\u00e1vku, p\u0159\u00edpadn\u011b jej\u00ed \u010d\u00e1st t\u0159et\u00ed osob\u011b (postupn\u00edkovi). Postoupen\u00ed m\u016f\u017ee ud\u011blat i bez dlu\u017en\u00edka, postupn\u00edk se pak stane nov\u00fdm v\u011b\u0159itelem pohled\u00e1vky.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Pokud v\u00e1s zaj\u00edm\u00e1, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-pohledavek-postoupeni-zapocet-odpisy-a-dalsi-vybrane-problemy\/\">\u00fa\u010dtov\u00e1n\u00ed pohled\u00e1vek<\/a>, p\u0159e\u010dt\u011bte si postup pro postoupen\u00ed i odpisy \u2013\u00a0 s p\u0159\u00edklady.<\/div>\n<figure id=\"attachment_12703\" aria-describedby=\"caption-attachment-12703\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12703\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-1024x683.jpg\" alt=\"S \u0159\u00e1dn\u00fdm veden\u00edm evidence pohled\u00e1vek v\u00e1m pom\u016f\u017ee modern\u00ed software.\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/11\/pexels-ivan-samkov-4458554.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12703\" class=\"wp-caption-text\">S \u0159\u00e1dn\u00fdm veden\u00edm evidence pohled\u00e1vek v\u00e1m pom\u016f\u017ee modern\u00ed software.<\/figcaption><\/figure>\n<h2>Odpis pohled\u00e1vek<\/h2>\n<p>B\u011b\u017enou prax\u00ed bohu\u017eel je, \u017ee ne ka\u017edou pohled\u00e1vku dostanete zaplacenou v term\u00ednu splatnosti \u2013 v\u011bt\u0161ina firem se setk\u00e1 i s <strong>pohled\u00e1vkami po splatnosti<\/strong>. Pokud evidujete fakturu po lh\u016ft\u011b splatnosti, m\u011bli byste j\u00ed v\u011bnovat pozornost a p\u0159\u00edpadn\u011b zv\u00e1\u017eit, jestli ji neodepsat a vy\u0159adit tedy z rozvahy.<\/p>\n<p>Jako \u00fa\u010detn\u00ed jednotka mus\u00edte m\u00edt ve sv\u00e9m \u00fa\u010detn\u00edm v\u00fdkazu v\u011brn\u00fd a <strong>poctiv\u00fd obraz o majetku a dluz\u00edch<\/strong>, v\u0161echny <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-zachazet-s-pohledavkami-z-ucetniho-hlediska\/\">pohled\u00e1vky z \u00fa\u010detn\u00edho hlediska<\/a> mus\u00ed b\u00fdt odepsan\u00e9.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Pot\u0159ebujete podrobn\u00fd n\u00e1vod, jak odepsat pohled\u00e1vku, kterou v\u00e1m odb\u011bratel nechce zaplatit? \u010ct\u011bte n\u00e1vod, jak na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-odepsat-pohledavku-kterou-vam-odberatel-nechce-zaplatit\/\">odpis pohled\u00e1vek<\/a>.<\/div>\n<h2>Da\u0148ov\u00e1 evidence a pohled\u00e1vky<\/h2>\n<p>Evidence pohled\u00e1vek je<strong> sou\u010d\u00e1st\u00ed da\u0148ov\u00e9 evidence<\/strong>, ve kter\u00e9 sledujete p\u0159\u00edjmy odd\u011blen\u011b od evidence majetku.<\/p>\n<p>\u0158\u00e1dn\u00e9 veden\u00ed evidence pohled\u00e1vek je d\u016fle\u017eit\u00e9 kv\u016fli <strong>vym\u00e1h\u00e1n\u00ed pohled\u00e1vek<\/strong> \u2013 v evidenci vid\u00edte lh\u016fty k pln\u011bn\u00ed a \u017e\u00e1d\u00e1n\u00ed n\u00e1roku. Po uplynut\u00ed splatnosti byste m\u011bli pohled\u00e1vku za\u010d\u00edt <a href=\"https:\/\/www.idoklad.cz\/blog\/nezaplacena-faktura-co-delat-aktualni-vzor-upominky\" target=\"_blank\" rel=\"noopener\">vym\u00e1hat co nejd\u0159\u00edve<\/a>, aby nedo\u0161lo k jej\u00edmu p\u0159\u00edpadn\u00e9mu proml\u010den\u00ed.<\/p>\n<p>Pohled\u00e1vky vedete samoz\u0159ejm\u011b i kv\u016fli p\u0159ehlednosti a <strong>pro \u00fa\u010dely da\u0148ov\u00e9 kontroly<\/strong>, z\u00e1kon neur\u010duje, jestli to d\u011bl\u00e1te v excelov\u00e9 tabulce nebo v <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">software na da\u0148ovou evidenci<\/a>, kter\u00fd v\u00e1m urychl\u00ed pr\u00e1ci.<\/p>\n<p>Evidence mus\u00ed b\u00fdt p\u0159ehledn\u00e1 a okam\u017eit\u011b byste z n\u00ed m\u011bli vy\u010d\u00edst, kdo a kolik v\u00e1m dlu\u017e\u00ed. Zde je p\u0159\u00edklad, jak z\u00e1znam m\u016f\u017ee vypadat:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Ozna\u010den\u00ed dokladu<\/strong><\/td>\n<td><strong>Dlu\u017en\u00edk<\/strong><\/td>\n<td><strong>Pohled\u00e1vka<\/strong><\/td>\n<td><strong>K\u010d<\/strong><\/td>\n<td><strong>Datum odesl\u00e1n\u00ed<\/strong><\/td>\n<td><strong>Datum splatnosti<\/strong><\/td>\n<td><strong>Datum inkasa<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>VF 001<\/td>\n<td>Firma AA<\/td>\n<td>Prodej zbo\u017e\u00ed<\/td>\n<td>30 000<\/td>\n<td>12.11.2022<\/td>\n<td>30.11.2023<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>ZF 001<\/td>\n<td>Firma AB<\/td>\n<td>Poskytnut\u00e1 z\u00e1loha na materi\u00e1l<\/td>\n<td>15 404<\/td>\n<td>13.11.2022<\/td>\n<td>23.11.2023<\/td>\n<td>20.11.2023<\/td>\n<\/tr>\n<tr>\n<td>VF 002<\/td>\n<td>Firma BB<\/td>\n<td>Mont\u00e1\u017e podlahy<\/td>\n<td>6 999<\/td>\n<td>15.11.2022<\/td>\n<td>31.12.2023<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud zat\u00edm nepou\u017e\u00edv\u00e1te \u017e\u00e1dn\u00fd <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program pro podnikatele<\/a>, vyzkou\u0161ejte v bezplatn\u00e9 verzi Money S3. Zefektivn\u00edte procesy, zrychl\u00edte administrativu a dokumenty budete m\u00edt podle aktu\u00e1ln\u00ed legislativy.<\/p>\n<h2>Jak pohled\u00e1vky uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/h2>\n<p>V da\u0148ov\u00e9 evidenci se pohled\u00e1vky v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed samy o sob\u011b neuv\u00e1d\u011bj\u00ed, proto\u017ee da\u0148ov\u00e1 evidence je postaven\u00e1 na principu <strong>skute\u010dn\u011b p\u0159ijat\u00fdch p\u0159\u00edjm\u016f a vynalo\u017een\u00fdch v\u00fddaj\u016f <\/strong>(tzv. pen\u011b\u017en\u00ed princip). Pohled\u00e1vka tedy nen\u00ed zdaniteln\u00fdm p\u0159\u00edjmem v okam\u017eiku jej\u00edho vzniku, ale a\u017e ve chv\u00edli, kdy je skute\u010dn\u011b uhrazena (tedy kdy\u017e v\u00e1m pen\u00edze p\u0159ijdou na \u00fa\u010det nebo do pokladny).<\/p>\n<p>Proto do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zahrnete <strong>p\u0159\u00edjmy z uhrazen\u00fdch pohled\u00e1vek v \u0159\u00e1dku 101<\/strong>, kter\u00fd slou\u017e\u00ed k vyk\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f z podnik\u00e1n\u00ed a jin\u00e9 samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti.<\/p>\n<p>Naopak pokud n\u011bkterou pohled\u00e1vku neobdr\u017e\u00edte a rozhodnete se ji odepsat jako da\u0148ov\u011b uznateln\u00fd v\u00fddaj (nap\u0159\u00edklad z d\u016fvodu proml\u010den\u00ed nebo nevymahatelnosti), <strong>tento odpis uvedete mezi v\u00fddaji v \u0159\u00e1dku 102<\/strong>, kter\u00fd sni\u017euje v\u00e1\u0161 da\u0148ov\u00fd z\u00e1klad.<\/p>\n<p>Spr\u00e1vn\u00e9 veden\u00ed evidence pohled\u00e1vek je tak kl\u00ed\u010dov\u00e9 nejen pro p\u0159ehled o tom, kdo v\u00e1m kolik dlu\u017e\u00ed, ale i pro spr\u00e1vn\u00e9 vyk\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f a v\u00fddaj\u016f v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<p>Pokud zat\u00edm nepou\u017e\u00edv\u00e1te \u017e\u00e1dn\u00fd <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program pro podnikatele<\/a>, vyzkou\u0161ejte v bezplatn\u00e9 verzi Money S3. Zefektivn\u00edte procesy, zrychl\u00edte administrativu a dokumenty budete m\u00edt podle aktu\u00e1ln\u00ed legislativy.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je pohled\u00e1vka Pohled\u00e1vka p\u0159edstavuje vztah mezi v\u011b\u0159itelem a dlu\u017en\u00edkem \u2013 v\u011b\u0159itel m\u00e1 pr\u00e1vo po dlu\u017en\u00edkovi po\u017eadovat pln\u011bn\u00ed, kter\u00e9 vznik\u00e1 ze z\u00e1vazku, nap\u0159\u00edklad kupn\u00ed smlouvy. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[125,156],"class_list":["post-12698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-danova-evidence","tag-start-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12698","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=12698"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12698\/revisions"}],"predecessor-version":[{"id":17915,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12698\/revisions\/17915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12699"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}