{"id":135,"date":"2009-04-06T20:00:00","date_gmt":"2009-04-06T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novela-zakona-o-dani-z-pridane-hodnoty-od-1-4-2009\/"},"modified":"2023-02-01T15:11:10","modified_gmt":"2023-02-01T14:11:10","slug":"novela-zakona-o-dani-z-pridane-hodnoty-od-1-4-2009","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novela-zakona-o-dani-z-pridane-hodnoty-od-1-4-2009\/","title":{"rendered":"Novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty od 1.4.2009"},"content":{"rendered":"

Od 1.dubna 2009 je \u00fa\u010dinn\u00e1 novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty \u010d.87\/2009 Sb., kter\u00e1 mimo jin\u00e9 ru\u0161\u00ed z\u00e1kaz n\u00e1roku na odpo\u010det DPH u osobn\u00edch vozidel. D\u00e1le novela \u0159e\u0161\u00ed osvobozen\u00ed dovozu zbo\u017e\u00ed pro soukromou pot\u0159ebu.<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

1.dubna 2009 vy\u0161la ve sb\u00edrce z\u00e1kon\u016f pod \u010d\u00edslem 87\/2009 Sb. novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty spolu s novelou z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n

Zru\u0161en\u00ed z\u00e1kazu n\u00e1roku na odpo\u010det DPH u osobn\u00edch vozidel<\/h4>\n

Nejo\u010dek\u00e1van\u011bj\u0161\u00ed zm\u011bnou je zru\u0161en\u00ed z\u00e1kazu n\u00e1roku na odpo\u010det DPH u osobn\u00edch vozidel. Z\u00a0dosavadn\u00edho zn\u011bn\u00ed z\u00e1kona byl vypu\u0161t\u011bn cel\u00fd odstavec 2 z \u00a7 75, kter\u00fd tento z\u00e1kaz upravoval i\u00a0pro technick\u00e9 zhodnocen\u00ed a finan\u010dn\u00ed pron\u00e1jem osobn\u00edho automobilu. Pokud bude u vozidla dodan\u00e9ho po \u00fa\u010dinnosti novely uplatn\u011bn odpo\u010det DPH, p\u0159i jeho dal\u0161\u00edm dod\u00e1n\u00ed je pl\u00e1tce povinen DPH zase odv\u00e9st.<\/p>\n

P\u0159echodn\u00e1 ustanoven\u00ed d\u00e1le upravuj\u00ed:<\/p>\n

1. Pro osobn\u00ed vozidla dodan\u00e1 do dne p\u0159edch\u00e1zej\u00edc\u00edho dni nabyt\u00ed \u00fa\u010dinnosti novely, plat\u00ed zn\u011bn\u00ed z\u00e1kona platn\u00e9 p\u0159ed novelou, tj. z\u00e1kaz odpo\u010dtu DPH. Pro tato vozidla toto zn\u011bn\u00ed plat\u00ed i po datu \u00fa\u010dinnosti novely.<\/p>\n

2. P\u0159i po\u0159\u00edzen\u00ed osobn\u00edho automobilu na leasing p\u0159ed 1.4.2009 plat\u00ed, pro odpo\u010det DPH, zn\u011bn\u00ed z\u00e1kona platn\u00e9 p\u0159ed novelou, tj. z\u00e1kaz odpo\u010dtu DPH. Za rozhoduj\u00edc\u00ed se pova\u017euje datum p\u0159ed\u00e1n\u00ed vozidla do u\u017e\u00edv\u00e1n\u00ed. Zn\u011bn\u00ed z\u00e1kona, platn\u00e9 p\u0159ed novelou, plat\u00ed i po datu \u00fa\u010dinnosti novely, tedy do skon\u010den\u00ed leasingu.<\/p>\n

3. P\u0159i dal\u0161\u00edm dod\u00e1n\u00ed (prodeji) osobn\u00edho automobilu, pop\u0159. technick\u00e9ho zhodnocen\u00ed osobn\u00edho automobilu, definovan\u00e9ho v bodech 1 a 2, se pou\u017eije zn\u011bn\u00ed z\u00e1kona platn\u00e9 p\u0159ed novelou. Tj. dod\u00e1n\u00ed osobn\u00edho automobilu, p\u0159i jeho\u017e po\u0159\u00edzen\u00ed nem\u011bl pl\u00e1tce n\u00e1rok na odpo\u010det dan\u011b, je pln\u011bn\u00edm osvobozen\u00fdm (ZDP \u00a7 62 odst. 2).<\/p>\n

Osvobozen\u00ed dovozu zbo\u017e\u00ed pro soukromou pot\u0159ebu<\/h4>\n

V z\u00e1kon\u011b o DPH p\u0159ibyly nov\u00e9 paragrafy \u00a7 71a – \u00a7 71f, kter\u00e9 se zab\u00fdvaj\u00ed osvobozen\u00edm od dan\u011b p\u0159i dovozu zbo\u017e\u00ed pro soukromou pot\u0159ebu. Jedn\u00e1 se o p\u0159\u00edle\u017eitostn\u00fd dovoz zbo\u017e\u00ed v osobn\u00edch zavazadlech cestuj\u00edc\u00edho nebo \u010dlena pos\u00e1dky letadla.<\/p>\n

Nejd\u016fle\u017eit\u011bj\u0161\u00ed body:<\/p>\n

    \n
  • Dovoz zbo\u017e\u00ed cestuj\u00edc\u00edm v leteck\u00e9 doprav\u011b je osvobozen od dan\u011b do v\u00fd\u0161e hodnoty zbo\u017e\u00ed 430,- EUR na osobu.<\/li>\n
  • U osob mlad\u0161\u00edch 15 let je \u010d\u00e1stka sn\u00ed\u017eena na 200,- EUR na osobu.<\/li>\n
  • V z\u00e1kon\u011b je stanoven kurz platn\u00fd pro p\u0159epo\u010det hodnoty zbo\u017e\u00ed.<\/li>\n
  • Do v\u00fd\u0161e citovan\u00e9 hodnoty zbo\u017e\u00ed se nezapo\u010d\u00edt\u00e1vaj\u00ed tab\u00e1kov\u00e9 v\u00fdrobky, alkoholick\u00e9 n\u00e1poje a dovoz pohonn\u00fdch hmot v n\u00e1dr\u017ei.<\/li>\n
  • Pro tab\u00e1kov\u00e9 v\u00fdrobky plat\u00ed limit 200 cigaret, 100, resp. 50 doutn\u00edk\u016f podle hmotnosti, 250 g tab\u00e1ku.<\/li>\n
  • Pro alkoholick\u00e9 n\u00e1poje plat\u00ed limit 1 litr u n\u00e1poj\u016f, kde obsah lihu p\u0159esahuje 22 %. 2 litry u n\u00e1poj\u016f, kde obsah lihu nedosahuje 22 %.<\/li>\n
  • Osvobozen je dovoz 4 litr\u016f tich\u00e9ho v\u00edna a 16 litr\u016f piva.<\/li>\n
  • Osvobozen je dovoz pohonn\u00fdch hmot v b\u011b\u017en\u00e9 n\u00e1dr\u017ei motorov\u00e9ho prost\u0159edku a 10 litr\u016f v p\u0159enosn\u00e9 n\u00e1dr\u017ei.<\/li>\n<\/ul>\n

    Dal\u0161\u00ed zm\u011bny:<\/h4>\n
      \n
    • Nov\u00e9 zn\u011bn\u00ed \u00a7 36 odst. 6, kter\u00fd definuje z\u00e1klad dan\u011b v n\u011bkter\u00fdch speci\u00e1ln\u00edch p\u0159\u00edpadech.<\/li>\n
    • V p\u0159\u00edloze \u010d. 2 (Seznam slu\u017eeb podl\u00e9haj\u00edc\u00edch sn\u00ed\u017een\u00e9 sazb\u011b) je polo\u017eka\u00a0\u201e90.02.11. Sb\u011br a p\u0159eprava komun\u00e1ln\u00edho odpadu“<\/em>\u00a0roz\u0161\u00ed\u0159ena a nahrazena polo\u017ekou\u00a0\u201e90.02.1. Sb\u011br, svoz a zpracov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu“<\/em>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

      Od 1.dubna 2009 je \u00fa\u010dinn\u00e1 novela z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty \u010d.87\/2009 Sb., kter\u00e1 mimo jin\u00e9 ru\u0161\u00ed z\u00e1kaz n\u00e1roku na odpo\u010det DPH u osobn\u00edch …<\/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":[15,8],"tags":[65],"class_list":["post-135","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/135","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=135"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/135\/revisions"}],"predecessor-version":[{"id":5290,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/135\/revisions\/5290"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}