{"id":14366,"date":"2024-04-05T13:50:36","date_gmt":"2024-04-05T11:50:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14366"},"modified":"2024-04-05T14:07:23","modified_gmt":"2024-04-05T12:07:23","slug":"informace-generalniho-financniho-reditelstvi-gfr-uplatnovani-dph-u-vybraneho-osobniho-automobilu-od-01-01-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/informace-generalniho-financniho-reditelstvi-gfr-uplatnovani-dph-u-vybraneho-osobniho-automobilu-od-01-01-2024\/","title":{"rendered":"Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed (GF\u0158): Uplat\u0148ov\u00e1n\u00ed DPH u vybran\u00e9ho osobn\u00edho automobilu od 01.01.2024"},"content":{"rendered":"<h2>Vybran\u00fd osobn\u00ed automobil<\/h2>\n<p>Vybran\u00fdm osobn\u00edm automobilem se nov\u011b v souladu s ustanoven\u00edm \u00a7 72 odst. 9 z\u00e1kona o dani z\u202fp\u0159idan\u00e9 hodnoty rozum\u00ed vozidlo kategorie M1 vymezen\u00e9 odkazem na definici vozidla kategorie M1 v p\u0159\u00edmo pou\u017eiteln\u00e9m p\u0159edpisu Evropsk\u00e9 unie, kter\u00fdm je na\u0159\u00edzen\u00ed Evropsk\u00e9ho parlamentu a Rady (EU) 2018\/858 ze dne 30. kv\u011btna 2018 o schvalov\u00e1n\u00ed motorov\u00fdch vozidel a jejich p\u0159\u00edpojn\u00fdch vozidel. Podle \u010dl\u00e1nku 4 odst. 1 p\u00edsm. a) bodu i) tohoto na\u0159\u00edzen\u00ed do t\u00e9to kategorie spadaj\u00ed motorov\u00e1 vozidla s nejv\u00fd\u0161e osmi m\u00edsty k sezen\u00ed krom\u011b m\u00edsta k sezen\u00ed \u0159idi\u010de a bez prostoru pro stoj\u00edc\u00ed cestuj\u00edc\u00ed, bez ohledu na to, zda je po\u010det m\u00edst k sezen\u00ed omezen na m\u00edsto k sezen\u00ed \u0159idi\u010de. Uveden\u00e9 vymezen\u00ed vybran\u00e9ho osobn\u00edho automobilu se nevztahuje na vozidla kategorie M1, kter\u00e1 jsou dle sv\u00e9ho ur\u010den\u00ed sanitn\u00edm nebo poh\u0159ebn\u00edm automobilem, a ani na vozidla kategorie M1, kter\u00e1 jsou po\u0159\u00edzena a pou\u017e\u00edv\u00e1na za \u00fa\u010delem provozov\u00e1n\u00ed silni\u010dn\u00ed motorov\u00e9 dopravy na z\u00e1klad\u011b koncese (nap\u0159. vozidla ur\u010den\u00e1 k provozov\u00e1n\u00ed taxislu\u017eby, rozvozu zbo\u017e\u00ed apod.).<\/p>\n<p>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed zve\u0159ejnilo svou Informaci, kterou si celou m\u016f\u017eete p\u0159e\u010d\u00edst <a href=\"https:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-seznam-dani\/2032-24-Informace-GFR-k-uplatnovani-DPH-u-vybraneho-osobniho.pdf\">zde<\/a>.<\/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\/14366\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14366\">\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","protected":false},"excerpt":{"rendered":"<p>Vybran\u00fd osobn\u00ed automobil Vybran\u00fdm osobn\u00edm automobilem se nov\u011b v souladu s ustanoven\u00edm \u00a7 72 odst. 9 z\u00e1kona o dani z\u202fp\u0159idan\u00e9 hodnoty rozum\u00ed vozidlo kategorie M1 &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,328],"class_list":["post-14366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-sazby-dph"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14366","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14366"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14366\/revisions"}],"predecessor-version":[{"id":14378,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14366\/revisions\/14378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14369"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}