{"id":1540,"date":"2025-04-08T15:19:13","date_gmt":"2025-04-08T13:19:13","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/danove-reseni-situace-vymerena-dan-vyssi-nez-dan-uvedena-priznani\/"},"modified":"2025-04-08T15:19:16","modified_gmt":"2025-04-08T13:19:16","slug":"danove-reseni-situace-vymerena-dan-vyssi-nez-dan-uvedena-priznani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-reseni-situace-vymerena-dan-vyssi-nez-dan-uvedena-priznani\/","title":{"rendered":"Vym\u011b\u0159en\u00e1 da\u0148 je vy\u0161\u0161\u00ed ne\u017e da\u0148 v p\u0159izn\u00e1n\u00ed: jak to vy\u0159e\u0161it"},"content":{"rendered":"

Odpov\u011b\u010f na v\u00fd\u0161e polo\u017eenou ot\u00e1zku mus\u00edme hledat v procesn\u00edm p\u0159edpise a to v z\u00e1kon\u011b \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eD\u0158\u201c).<\/p>\n

I. Vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed<\/h2>\n

Posl\u00e1n\u00edm vym\u011b\u0159ovac\u00edho \u0159\u00edzen\u00ed je spr\u00e1vn\u00e9 stanoven\u00ed dan\u011b. Jde o \u201eprvn\u00ed\u201c stanoven\u00ed dan\u011b. Da\u0148 je stanoven\u00e1 rozhodnut\u00edm \u2013 platebn\u00edm v\u00fdm\u011brem<\/strong>. Vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed lze rozd\u011blit podle toho, kdo \u00fakon k zah\u00e1jen\u00ed vym\u011b\u0159ovac\u00edho \u0159\u00edzen\u00ed provedl jako prvn\u00ed. Jedn\u00e1 se o tyto mo\u017enosti:<\/p>\n

    \n
  1. Da\u0148ov\u00fd subjekt
    V praxi se jedn\u00e1 o p\u0159eva\u017euj\u00edc\u00ed situaci, kdy da\u0148ov\u00fd subjekt pod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> nebo vy\u00fa\u010dtov\u00e1n\u00ed. V tomto pod\u00e1n\u00ed je tak\u00e9 da\u0148 vypo\u010dtena.<\/li>\n
  2. Spr\u00e1vce dan\u011b
    Pokud da\u0148ov\u00fd subjekt p\u0159izn\u00e1n\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed nepod\u00e1, a\u010dkoliv tuto povinnost m\u011bl anebo k pod\u00e1n\u00ed byl spr\u00e1vcem dan\u011b vyzv\u00e1n, zahajuje spr\u00e1vce dan\u011b vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed z moci \u00fa\u0159edn\u00ed.<\/li>\n<\/ol>\n

    II. Vym\u011b\u0159en\u00e1 da\u0148 odpov\u00edd\u00e1 dani uveden\u00e9 v p\u0159izn\u00e1n\u00ed<\/h2>\n

    Jestli\u017ee vym\u011b\u0159en\u00e1 da\u0148 odpov\u00edd\u00e1 dani uveden\u00e9 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, pak plat\u00ed obecn\u00e9 pravidlo, \u017ee da\u0148 je splatn\u00e1 v posledn\u00ed den lh\u016fty pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed.<\/strong> Da\u0148ov\u00fdm tvrzen\u00edm se rozum\u00ed podle D\u0158 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, hl\u00e1\u0161en\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed. Z obecn\u00e9ho pravidla m\u00e1 nap\u0159\u00edklad da\u0148 z nemovit\u00fdch v\u011bc\u00ed<\/a> v\u00fdjimku, kter\u00e1 v\u0161ak nen\u00ed pro dne\u0161n\u00ed pojedn\u00e1n\u00ed v\u00fdznamn\u00e1.<\/p>\n

    III. Vym\u011b\u0159en\u00e1 da\u0148 je vy\u0161\u0161\u00ed ne\u017e da\u0148 uveden\u00e1 v p\u0159izn\u00e1n\u00ed<\/h2>\n

    Pro tuto situaci D\u0158 stanovuje tzv. n\u00e1hradn\u00ed lh\u016ftu. V n\u00e1hradn\u00ed lh\u016ft\u011b, kter\u00e1 \u010din\u00ed 15 dn\u016f ode dne pr\u00e1vn\u00ed moci platebn\u00edho v\u00fdm\u011bru, je rozd\u00edl mezi dan\u00ed vym\u011b\u0159enou spr\u00e1vcem dan\u011b a dan\u00ed tvrzenou da\u0148ov\u00fdm subjektem (d\u00e1le tak\u00e9 jen \u201erozd\u00edl\u201c) splatn\u00fd.<\/strong><\/p>\n

    Na tomto m\u00edst\u011b je vhodn\u00e9 se zastavit a vysv\u011btlit si, kdy je platebn\u00ed v\u00fdm\u011br v pr\u00e1vn\u00ed moci. Rozhodnut\u00ed je v pr\u00e1vn\u00ed moci, pokud je \u00fa\u010dinn\u00e9 (je doru\u010deno) a proti kter\u00e9mu se nelze odvolat. Odvol\u00e1n\u00ed lze podat do 30 dn\u016f ode dne doru\u010den\u00ed platebn\u00edho v\u00fdm\u011bru.<\/strong><\/p>\n

    Tak\u017ee za standardn\u00ed situace za\u010d\u00edn\u00e1 n\u00e1hradn\u00ed 15 denn\u00ed lh\u016fta pro splatnost rozd\u00edlu na dani startovat a\u017e po marn\u011b uplynut\u00e9 30 denn\u00ed lh\u016ft\u011b pro odvol\u00e1n\u00ed. Tato konstrukce m\u00e1 za n\u00e1sledek, \u017ee odvol\u00e1n\u00ed m\u00e1 ve sv\u00e9 podstat\u011b odkladn\u00fd \u00fa\u010dinek<\/strong> a to p\u0159esto, \u017ee tuto schopnost \u2013 posunout vykonatelnost rozhodnut\u00ed – standardn\u011b odvol\u00e1n\u00ed podle D\u0158 nem\u00e1. Pouze zd\u016fraz\u0148uji, \u017ee se odkladn\u00fd \u00fa\u010dinek t\u00fdk\u00e1 pouze rozd\u00edlu mezi dan\u00ed vym\u011b\u0159enou a dan\u00ed tvrzenou da\u0148ov\u00fdm subjektem a nikoliv cel\u00e9 vym\u011b\u0159en\u00e9 dan\u011b!<\/strong><\/p>\n

    Smyslem odlo\u017een\u00ed splatnosti rozd\u00edlu je mimo jin\u00e9 to, \u017ee da\u0148ov\u00fd subjekt nemus\u00ed \u017e\u00e1dat spr\u00e1vce dan\u011b o pose\u010dk\u00e1n\u00ed<\/strong> a\u017e do doby rozhodnut\u00ed o p\u0159\u00edpadn\u00e9m odvol\u00e1n\u00ed, kter\u00e9 m\u016f\u017ee b\u00fdt o rozd\u00edlu vedeno.<\/p>\n

    A jak je to v t\u00e9to souvislosti s v\u00fdpo\u010dtem \u00farok\u016f z prodlen\u00ed? Na v\u00fdpo\u010det \u00farok\u016f nem\u00e1 konstrukce s n\u00e1hradn\u00ed lh\u016ftou \u017e\u00e1dn\u00fd vliv. Pokud tedy v odvol\u00e1n\u00ed da\u0148ov\u00fd subjekt neusp\u011bje, je rozd\u00edl \u00faro\u010den od p\u016fvodn\u00edho data splatnosti a\u017e do dne platby v\u010detn\u011b.<\/strong><\/p>\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Odpov\u011b\u010f na v\u00fd\u0161e polo\u017eenou ot\u00e1zku mus\u00edme hledat v procesn\u00edm p\u0159edpise a to v z\u00e1kon\u011b \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen …<\/p>\n","protected":false},"author":14,"featured_media":1541,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[94],"class_list":["post-1540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1540","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1540"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1540\/revisions"}],"predecessor-version":[{"id":17260,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1540\/revisions\/17260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1541"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}