{"id":137,"date":"2009-02-03T22:00:00","date_gmt":"2009-02-03T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stanoveni-jednotnych-kurzu-za-zdanovaci-obdobi-2008\/"},"modified":"2023-02-01T15:11:11","modified_gmt":"2023-02-01T14:11:11","slug":"stanoveni-jednotnych-kurzu-za-zdanovaci-obdobi-2008","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-jednotnych-kurzu-za-zdanovaci-obdobi-2008\/","title":{"rendered":"Stanoven\u00ed jednotn\u00fdch kurz\u016f za zda\u0148ovac\u00ed obdob\u00ed 2008"},"content":{"rendered":"

Ministerstvo financ\u00ed zve\u0159ejnilo ve sv\u00e9m pokynu D-321 jednotn\u00e9 kurzy za zda\u0148ovac\u00ed obdob\u00ed 2008 pro poplatn\u00edky, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed.<\/em><\/strong><\/p>\n

Zdroj: Ministerstvo financ\u00ed<\/strong><\/p>\n

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

Poplatn\u00edci, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed pou\u017eij\u00ed pro p\u0159epo\u010det ciz\u00ed m\u011bny jednotn\u00fd kurz stanoven\u00fd podle \u00a7 38 odst. 1 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, v platn\u00e9m zn\u011bn\u00ed (d\u00e1le jen ZDP).<\/p>\n

Pro p\u0159epo\u010det ciz\u00edch m\u011bn neuv\u00e1d\u011bn\u00fdch v kurzovn\u00edm l\u00edstku se pou\u017eije p\u0159epo\u010det p\u0159es t\u0159et\u00ed m\u011bnu, kterou si mezi sebou poplatn\u00edci dohodnou.<\/p>\n

P\u0159\u00edpadn\u011b lze vyu\u017e\u00edt slu\u017eeb znalc\u016f se specializac\u00ed na devizovou problematiku. Aktu\u00e1ln\u00ed seznamy znalc\u016f vedou krajsk\u00e9 soudy respektive v Praze m\u011bstsk\u00fd soud, v jejich\u017e obvodu m\u00e1 znalec trval\u00e9 bydli\u0161t\u011b podle \u00a7 7 odst. 2 z\u00e1kona \u010d. 36\/1967 Sb., o znalc\u00edch a tlumo\u010dn\u00edc\u00edch, v platn\u00e9m zn\u011bn\u00ed a d\u00e1le je seznam znalc\u016f zve\u0159ejn\u011bn na internetov\u00fdch st\u00e1nk\u00e1ch Ministerstva spravedlnosti na adrese:\u00a0http:\/\/www.justice.cz\/<\/a>.<\/p>\n

Stanoven\u00fd jednotn\u00fd kurz m\u011bn uv\u00e1d\u011bn\u00fdch v kurzovn\u00edm l\u00edstku \u010cNB:<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
zem\u011b<\/td>\nm\u011bna<\/td>\nmno\u017estv\u00ed<\/td>\nk\u00f3d<\/td>\npr\u016fm<\/td>\n<\/tr>\n<\/thead>\n
Austr\u00e1lie<\/td>\ndolar<\/td>\n1<\/td>\nAUD<\/td>\n14,39<\/td>\n<\/tr>\n
Braz\u00edlie<\/td>\nreal<\/td>\n1<\/td>\nBRL<\/td>\n9,40<\/td>\n<\/tr>\n
Bulharsko<\/td>\nlev<\/td>\n1<\/td>\nBGN<\/td>\n12,80<\/td>\n<\/tr>\n
\u010c\u00edna<\/td>\nremminbi<\/td>\n1<\/td>\nCNY<\/td>\n2,47<\/td>\n<\/tr>\n
D\u00e1nsko<\/td>\nkoruna<\/td>\n1<\/td>\nDKK<\/td>\n3,36<\/td>\n<\/tr>\n
EMU<\/td>\neuro<\/td>\n1<\/td>\nEUR<\/td>\n25,05<\/td>\n<\/tr>\n
Estonsko<\/td>\nkoruna<\/td>\n1<\/td>\nEEK<\/td>\n1,60<\/td>\n<\/tr>\n
Filip\u00edny<\/td>\npeso<\/td>\n100<\/td>\nPHP<\/td>\n38,36<\/td>\n<\/tr>\n
Hongkong<\/td>\ndolar<\/td>\n1<\/td>\nHKD<\/td>\n2,20<\/td>\n<\/tr>\n
Chorvatsko<\/td>\nkuna<\/td>\n1<\/td>\nHRK<\/td>\n3,47<\/td>\n<\/tr>\n
Indon\u00e9sie<\/td>\nrupie<\/td>\n1000<\/td>\nIDR<\/td>\n1,76<\/td>\n<\/tr>\n
Island<\/td>\nkoruna<\/td>\n100<\/td>\nISK<\/td>\n19,84<\/td>\n<\/tr>\n
Japonsko<\/td>\njen<\/td>\n100<\/td>\nJPY<\/td>\n16,77<\/td>\n<\/tr>\n
Jihoafrick\u00e1 rep.<\/td>\nrand<\/td>\n1<\/td>\nZAR<\/td>\n2,08<\/td>\n<\/tr>\n
Ji\u017en\u00ed Korea<\/td>\nwon<\/td>\n100<\/td>\nKRW<\/td>\n1,56<\/td>\n<\/tr>\n
Kanada<\/td>\ndolar<\/td>\n1<\/td>\nCAD<\/td>\n16,01<\/td>\n<\/tr>\n
Litva<\/td>\nlitas<\/td>\n1<\/td>\nLTL<\/td>\n7,25<\/td>\n<\/tr>\n
Loty\u0161sko<\/td>\nlat<\/td>\n1<\/td>\nLVL<\/td>\n35,61<\/td>\n<\/tr>\n
Ma\u010farsko<\/td>\nforint<\/td>\n100<\/td>\nHUF<\/td>\n9,99<\/td>\n<\/tr>\n
Malajsie<\/td>\nringgit<\/td>\n1<\/td>\nMYR<\/td>\n5,12<\/td>\n<\/tr>\n
Mexiko<\/td>\npeso<\/td>\n1<\/td>\nMXN<\/td>\n1,53<\/td>\n<\/tr>\n
MMF<\/td>\nSDR<\/td>\n1<\/td>\nXDR<\/td>\n27,03<\/td>\n<\/tr>\n
Norsko<\/td>\nkoruna<\/td>\n1<\/td>\nNOK<\/td>\n3,03<\/td>\n<\/tr>\n
Nov\u00fd Z\u00e9land<\/td>\ndolar<\/td>\n1<\/td>\nNZD<\/td>\n12,03<\/td>\n<\/tr>\n
Polsko<\/td>\nzlot\u00fd<\/td>\n1<\/td>\nPLN<\/td>\n7,12<\/td>\n<\/tr>\n
Rumunsko<\/td>\nnov\u00e9 leu<\/td>\n1<\/td>\nRON<\/td>\n6,77<\/td>\n<\/tr>\n
Rusko<\/td>\nrubl<\/td>\n100<\/td>\nRUB<\/td>\n68,21<\/td>\n<\/tr>\n
Singapur<\/td>\ndolar<\/td>\n1<\/td>\nSGD<\/td>\n12,11<\/td>\n<\/tr>\n
Slovensko<\/td>\nkoruna<\/td>\n100<\/td>\nSKK<\/td>\n80,54<\/td>\n<\/tr>\n
\u0160v\u00e9dsko<\/td>\nkoruna<\/td>\n1<\/td>\nSEK<\/td>\n2,59<\/td>\n<\/tr>\n
\u0160v\u00fdcarsko<\/td>\nfrank<\/td>\n1<\/td>\nCHF<\/td>\n15,89<\/td>\n<\/tr>\n
Thajsko<\/td>\nbaht<\/td>\n100<\/td>\nTHB<\/td>\n51,60<\/td>\n<\/tr>\n
Turecko<\/td>\nnov\u00e1 lira<\/td>\n1<\/td>\nTRY<\/td>\n13,14<\/td>\n<\/tr>\n
USA<\/td>\ndolar<\/td>\n1<\/td>\nUSD<\/td>\n17,11<\/td>\n<\/tr>\n
Velk\u00e1 Brit\u00e1nie<\/td>\nlibra<\/td>\n1<\/td>\nGBP<\/td>\n31,28<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Pozn\u00e1mka:<\/strong><\/p>\n

    \n
  • \u00a738 odst. 1 ZDP umo\u017e\u0148uje poplatn\u00edkovi krom\u011b jednotn\u00e9ho kursu pou\u017e\u00edt i kursy devizov\u00e9ho trhu uplat\u0148ovan\u00e9 podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f o \u00fa\u010detnictv\u00ed<\/li>\n
  • Podle \u00a738 odst. 2 ZDP nelze pou\u017e\u00edt jednotn\u00fd kurs p\u0159i p\u0159epo\u010dtu dan\u011b z \u00farok\u016f (\u00farokov\u00e9ho p\u0159\u00edjmu) plynouc\u00edch v ciz\u00ed m\u011bn\u011b z vkladov\u00e9ho \u00fa\u010dtu, b\u011b\u017en\u00e9ho \u00fa\u010dtu, kter\u00fd nen\u00ed podle podm\u00ednek banky ur\u010den k podnik\u00e1n\u00ed, a z vkladn\u00edho listu, z nich\u017e je da\u0148 vyb\u00edr\u00e1na zvl\u00e1\u0161tn\u00ed sazbou podle \u00a736. V tomto p\u0159\u00edpad\u011b se pou\u017eije sm\u011bnn\u00fd kurs vyhl\u00e1\u0161en\u00fd \u010ceskou n\u00e1rodn\u00ed bankou ke dni p\u0159ips\u00e1n\u00ed \u00farok\u016f ve prosp\u011bch poplatn\u00edka.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Ministerstvo financ\u00ed zve\u0159ejnilo ve sv\u00e9m pokynu D-321 jednotn\u00e9 kurzy za zda\u0148ovac\u00ed obdob\u00ed 2008 pro poplatn\u00edky, kte\u0159\u00ed nevedou \u00fa\u010detnictv\u00ed. Zdroj: Ministerstvo financ\u00ed<\/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":[12,8],"tags":[50],"class_list":["post-137","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/137","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=137"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/137\/revisions"}],"predecessor-version":[{"id":5292,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/137\/revisions\/5292"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}