{"id":132,"date":"2009-05-19T20:00:00","date_gmt":"2009-05-19T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zmeny-v-dobe-trvani-leasingovych-smluv\/"},"modified":"2023-02-01T15:11:10","modified_gmt":"2023-02-01T14:11:10","slug":"zmeny-v-dobe-trvani-leasingovych-smluv","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zmeny-v-dobe-trvani-leasingovych-smluv\/","title":{"rendered":"Zm\u011bny v dob\u011b trv\u00e1n\u00ed leasingov\u00fdch smluv"},"content":{"rendered":"<p><strong><em>Od 1. dubna 2009 do\u0161lo k \u00faprav\u011b minim\u00e1ln\u00ed doby trv\u00e1n\u00ed u leasingov\u00fdch smluv t\u00fdkaj\u00edc\u00edch se hmotn\u00e9ho movit\u00e9ho majetku.<!--more--><\/em><\/strong><\/p>\n<p><em><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n<p>Z\u00e1konem \u010d. 87\/2009 Sb. do\u0161lo k \u00faprav\u011b ustanoven\u00ed \u00a7 24 odst. 4 p\u00edsm. a) z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP&#8220;). Toto ustanoven\u00ed stanovilo, \u017ee minim\u00e1ln\u00ed doba u leasingov\u00fdch smluv t\u00fdkaj\u00edc\u00edch se\u00a0<strong>hmotn\u00e9ho movit\u00e9ho majetku<\/strong>mus\u00ed \u010dinit minim\u00e1ln\u011b dobu, po kterou se v\u00fd\u0161e uveden\u00fd majetek odpisuje dle \u00a7 30 odst. 1 ZDP.<\/p>\n<p><strong>Minim\u00e1ln\u00ed doba u leasing\u016f \u010dinila do 31.3.2009:<\/strong><\/p>\n<ul>\n<li>majetek v 1. odpisov\u00e9 skupin\u011b &#8211; 3 roky,<\/li>\n<li>majetek v 2. odpisov\u00e9 skupin\u011b &#8211; 5 let,<\/li>\n<li>majetek ve 3. odpisov\u00e9 skupin\u011b &#8211; 10 let.<\/li>\n<\/ul>\n<p><strong>Od 1. dubna jsou nov\u011b minim\u00e1ln\u00ed doby stanoveny n\u00e1sledovn\u011b:<\/strong><\/p>\n<ul>\n<li>majetek v 1. odpisov\u00e9 skupin\u011b &#8211; 36 m\u011bs\u00edc\u016f,<\/li>\n<li>majetek v 2. odpisov\u00e9 skupin\u011b &#8211; 54 m\u011bs\u00edc\u016f,<\/li>\n<li>majetek ve 3. odpisov\u00e9 skupin\u011b &#8211; 114 m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n<p>Ze srovn\u00e1n\u00ed je patrn\u00e9, \u017ee doch\u00e1z\u00ed ke zkr\u00e1cen\u00ed minim\u00e1ln\u00ed doby trv\u00e1n\u00ed leasingu u majetku za\u0159azen\u00e9ho v 2. a 3. odpisov\u00e9 skupin\u011b &#8211; v obou p\u0159\u00edpadech o 6 m\u011bs\u00edc\u016f.<\/p>\n<p>Minim\u00e1ln\u00ed doba u trv\u00e1n\u00ed leasingov\u00fdch smluv u nemovitost\u00ed z\u016fst\u00e1v\u00e1 nezm\u011bn\u011bna &#8211; nejm\u00e9n\u011b 30 let.<\/p>\n<p>U hmotn\u00e9ho majetku, kter\u00fd je p\u0159edm\u011btem leasingov\u00e9 smlouvy uzav\u0159en\u00e9 do 31. 3. 2009, se a\u017e do doby ukon\u010den\u00ed leasingu postupuje ve zn\u011bn\u00ed z\u00e1kona p\u016fvodn\u00edho, tzn. \u017ee d\u0159\u00edve uzav\u0159en\u00e9 smlouvy nejsou touto novelizac\u00ed dot\u010deny.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. dubna 2009 do\u0161lo k \u00faprav\u011b minim\u00e1ln\u00ed doby trv\u00e1n\u00ed u leasingov\u00fdch smluv t\u00fdkaj\u00edc\u00edch se hmotn\u00e9ho movit\u00e9ho majetku.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[90],"class_list":["post-132","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-financni-leasing"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/132","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=132"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/132\/revisions"}],"predecessor-version":[{"id":5287,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/132\/revisions\/5287"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=132"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=132"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}