{"id":150,"date":"2008-10-13T20:00:00","date_gmt":"2008-10-13T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novela-zakona-o-dani-silnicni\/"},"modified":"2023-02-01T15:11:14","modified_gmt":"2023-02-01T14:11:14","slug":"novela-zakona-o-dani-silnicni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novela-zakona-o-dani-silnicni\/","title":{"rendered":"Novela z\u00e1kona o dani silni\u010dn\u00ed"},"content":{"rendered":"<p><!--more--><\/p>\n<p>Dne 4. \u010dervence 2008 nabyl \u00fa\u010dinnosti z\u00e1kon 246\/2008 Sb., kter\u00fd novelizuje z\u00e1kon o dani silni\u010dn\u00ed. Zm\u011bny se mimo jin\u00e9 t\u00fdkaj\u00ed slev na dani, co\u017e je vzhledem k bl\u00ed\u017e\u00edc\u00edmu se term\u00ednu pro v\u00fdpo\u010det z\u00e1loh vcelku d\u016fle\u017eit\u00e9.<\/p>\n<p>Zm\u011bny zp\u016fsoben\u00e9 z\u00e1konem 246\/2008 Sb. se do z\u00e1kona o dani silni\u010dn\u00ed poprv\u00e9 prom\u00edtnou a\u017e za zda\u0148ovac\u00ed obdob\u00ed roku 2009 s v\u00fdjimkou ustanoven\u00ed t\u00fdkaj\u00edc\u00edch se zm\u011bn v oblasti sn\u00ed\u017een\u00ed sazeb.<strong>Nov\u00fd zp\u016fsob uplat\u0148ov\u00e1n\u00ed sn\u00ed\u017een\u00ed sazeb se uplat\u0148uje ji\u017e za zda\u0148ovac\u00ed obdob\u00ed roku 2008.<\/strong><\/p>\n<p>Z\u00e1sadn\u00ed zm\u011bny v uplat\u0148ov\u00e1n\u00ed sn\u00ed\u017een\u00ed sazeb:<\/p>\n<ul>\n<li>nov\u011b se sazba dan\u011b sni\u017euje tak\u00e9 u osobn\u00edch automobil\u016f (co\u017e d\u0159\u00edve nebylo),<\/li>\n<li>nov\u011b sn\u00ed\u017een\u00ed nem\u00e1 vazbu na emisn\u00ed limity (EURO 3, 4, 5 apod.), ale v\u00e1\u017ee se na datum prvn\u00ed registrace.<\/li>\n<\/ul>\n<p>Sazba dan\u011b se u vozidel sni\u017euje o:<\/p>\n<ul>\n<li>48 % po dobu n\u00e1sleduj\u00edc\u00edch 36 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f od data prvn\u00ed registrace a<\/li>\n<li>40 % po dobu n\u00e1sleduj\u00edc\u00edch dal\u0161\u00edch 36 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f a<\/li>\n<li>25 % po dobu n\u00e1sleduj\u00edc\u00edch dal\u0161\u00edch 36 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u016f.<\/li>\n<\/ul>\n<p>N\u00e1rok na p\u0159\u00edslu\u0161n\u00e9 sn\u00ed\u017een\u00ed sazby dan\u011b vznik\u00e1 po\u010d\u00ednaje kalend\u00e1\u0159n\u00edm m\u011bs\u00edcem prv\u00e9 registrace vozidla a kon\u010d\u00ed u t\u00e9ho\u017e vozidla po 108 kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch. P\u0159i zm\u011bn\u011b provozovatele vozidla s n\u00e1rokem na sn\u00ed\u017een\u00ed sazby dan\u011b lze u nov\u00e9ho provozovatele uplatnit p\u0159\u00edslu\u0161n\u00e9 sn\u00ed\u017een\u00ed sazby dan\u011b nejd\u0159\u00edve v kalend\u00e1\u0159n\u00edm m\u011bs\u00edci z\u00e1pisu zm\u011bny provozovatele v technick\u00e9m pr\u016fkazu.<\/p>\n<p>U vozidel dovezen\u00fdch ze zahrani\u010d\u00ed prok\u00e1\u017ee poplatn\u00edk dan\u011b n\u00e1rok na sn\u00ed\u017een\u00ed sazby dan\u011b potvrzen\u00edm nebo jin\u00fdm dokladem o prvn\u00ed registraci vozidla, vydan\u00fdm p\u0159\u00edslu\u0161n\u00fdm registra\u010dn\u00edm org\u00e1nem v zahrani\u010d\u00ed, pop\u0159\u00edpad\u011b registra\u010dn\u00edm org\u00e1nem na \u00fazem\u00ed \u010desk\u00e9 republiky, kter\u00fd m\u00e1 k dispozici \u00fadaje k vozidlu, v nich je prvn\u00ed registrace zaznamen\u00e1na.<\/p>\n","protected":false},"excerpt":{"rendered":"","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":[8,20],"tags":[66],"class_list":["post-150","post","type-post","status-publish","format-standard","hentry","category-dane","category-majetkove-dane","tag-silnicni-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/150","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=150"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/150\/revisions"}],"predecessor-version":[{"id":3005,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/150\/revisions\/3005"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}