{"id":15608,"date":"2024-10-04T07:00:00","date_gmt":"2024-10-04T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15608"},"modified":"2024-09-30T11:02:40","modified_gmt":"2024-09-30T09:02:40","slug":"podleha-prevod-technickeho-zhodnoceni-dph","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/podleha-prevod-technickeho-zhodnoceni-dph\/","title":{"rendered":"Podl\u00e9h\u00e1 p\u0159evod technick\u00e9ho zhodnocen\u00ed DPH?"},"content":{"rendered":"<h2>Skutkov\u00e1 podstata kauzy<\/h2>\n<p>V\u00a0roce 2003 byla uzav\u0159ena n\u00e1jemn\u00ed smlouva na budovy v\u00a0centru Prahy, podle kter\u00e9 mohl n\u00e1jemce v\u00a0pronajat\u00fdch prostor\u00e1ch prov\u00e9st na sv\u00e9 n\u00e1klady revitalizaci, kter\u00e1 tak\u00e9 byla provedena. Revitalizace spo\u010d\u00edvala ve stavebn\u00edch \u00faprav\u00e1ch najat\u00fdch prostor. Ve smyslu z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f se jednalo o technick\u00e9 zhodnocen\u00ed (d\u00e1le tak\u00e9 jen \u201eTZ\u201c). N\u00e1jemce toto TZ v\u00a0souladu s\u00a0n\u00e1jemn\u00ed smlouvou odpisoval.<\/p>\n<p>V\u00a0n\u00e1jemn\u00ed smlouv\u011b bylo d\u00e1le ujedn\u00e1no, \u017ee p\u0159i skon\u010den\u00ed n\u00e1jmu je pronaj\u00edmatel povinen uhradit n\u00e1jemci n\u00e1klady vynalo\u017een\u00e9 n\u00e1jemcem na TZ a to ve v\u00fd\u0161i da\u0148ov\u00e9 z\u016fstatkov\u00e9 ceny tohoto TZ.<\/p>\n<p>V\u00a0\u0159\u00edjnu 2016 do\u0161lo k\u00a0ukon\u010den\u00ed n\u00e1jemn\u00e9ho vztahu. N\u00e1sledn\u011b n\u00e1jemce vystavil dva da\u0148ov\u00e9 doklady s\u00a0datem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed 17. 10. 2016 v\u00a0celkov\u00e9 v\u00fd\u0161i <strong>694\u00a0279\u00a0027,53 K\u010d!<\/strong> Na toto pln\u011bn\u00ed n\u00e1jemce uplatnil <strong>re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti (d\u00e1le tak\u00e9 jen \u201eRPDP\u201c) a bylo vyk\u00e1z\u00e1no na \u0159\u00e1dku 25 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. <\/strong><\/p>\n<p>N\u00e1jemce pot\u00e9 podal na Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c) \u017e\u00e1dost o z\u00e1vazn\u00e9 posouzen\u00ed, zda dan\u00e9 pln\u011bn\u00ed podl\u00e9h\u00e1 RPDP. V\u00a0\u00fanoru 2017 vydalo <strong>GF\u0158 rozhodnut\u00ed o z\u00e1vazn\u00e9m posouzen\u00ed, kde uvedlo, \u017ee p\u0159i p\u0159enech\u00e1n\u00ed TZ n\u00e1jemcem pronaj\u00edmateli nelze uplatnit RPDP. <\/strong>Pot\u00e9 n\u00e1jemce vystavil opravn\u00e9 da\u0148ov\u00e9 doklady s\u00a0p\u0159ipo\u010dtenou DPH.<\/p>\n<p>Proti n\u00e1zoru spr\u00e1vce dan\u011b (v\u010detn\u011b GF\u0158) se n\u00e1jemce ne\u00fasp\u011b\u0161n\u011b odvolal a pot\u00e9 podal <strong>\u017ealobu k m\u011bstsk\u00e9mu soudu, kde op\u011bt nebyl \u00fasp\u011b\u0161n\u00fd<\/strong>. Jako posledn\u00ed mo\u017enost byla pod\u00e1na kasa\u010dn\u00ed st\u00ed\u017enost k\u00a0NSS.<\/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\/15608\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15608\">\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<h2>DPH ano \u010di ne?<\/h2>\n<p>P\u0159edm\u011btem DPH jsou tato tuzemsk\u00e1 pln\u011bn\u00ed:<\/p>\n<ul>\n<li>dod\u00e1n\u00ed zbo\u017e\u00ed za \u00faplatu,<\/li>\n<li>poskytnut\u00ed slu\u017eby za \u00faplatu,<\/li>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed z\u00a0jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu za \u00faplatu a<\/li>\n<li>dovoz zbo\u017e\u00ed.<\/li>\n<\/ul>\n<p>Pro \u00fa\u010dely na\u0161eho \u010dl\u00e1nku se d\u00e1le zam\u011b\u0159\u00edme pouze na problematiku tuzemsk\u00e9ho poskytnut\u00ed slu\u017eby za \u00faplatu.<\/p>\n<h3>Standardn\u00ed re\u017eim DPH<\/h3>\n<p>Z\u00e1kon o DPH n\u00e1m definuje, co pova\u017euje za poskytnut\u00ed slu\u017eby &#8211; <strong>poskytnut\u00edm slu\u017eby se rozum\u00ed v\u0161echny \u010dinnosti, kter\u00e9 nejsou dod\u00e1n\u00edm zbo\u017e\u00ed.<\/strong><\/p>\n<p>D\u00e1le si mus\u00edme odpov\u011bd\u011bt, jak je <strong>definov\u00e1no zbo\u017e\u00ed<\/strong>:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>hmotn\u00e1 v\u011bc, s v\u00fdjimkou pen\u011bz a cenn\u00fdch pap\u00edr\u016f,<\/em><\/li>\n<li><em>pr\u00e1vo stavby,<\/em><\/li>\n<li><em>\u017eiv\u00e9 zv\u00ed\u0159e,<\/em><\/li>\n<li><em>lidsk\u00e9 t\u011blo a \u010d\u00e1st lidsk\u00e9ho t\u011bla,<\/em><\/li>\n<li><em>plyn, elekt\u0159ina, teplo a chlad.<\/em><\/li>\n<\/ol>\n<p>Krom\u011b z\u00e1kladn\u00ed definice slu\u017eby z\u00e1kon o DPH <strong>pova\u017euje za slu\u017ebu tak\u00e9<\/strong>:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li><em>pozbyt\u00ed nehmotn\u00e9 v\u011bci,<\/em><\/li>\n<li><em>p\u0159enech\u00e1n\u00ed zbo\u017e\u00ed k u\u017eit\u00ed jin\u00e9mu,<\/em><\/li>\n<li><em>z\u0159\u00edzen\u00ed, trv\u00e1n\u00ed a z\u00e1nik v\u011bcn\u00e9ho b\u0159emene,<\/em><\/li>\n<li><em>zav\u00e1z\u00e1n\u00ed se k povinnosti zdr\u017eet se ur\u010dit\u00e9ho jedn\u00e1n\u00ed nebo strp\u011bt ur\u010dit\u00e9 jedn\u00e1n\u00ed nebo situaci.<\/em><\/li>\n<\/ol>\n<p><strong>Ve standardn\u00edm re\u017eimu DPH tedy pl\u00e1tce mus\u00ed p\u0159i poskytnut\u00ed slu\u017eby na v\u00fdstupu sv\u00e9 pln\u011bn\u00ed zat\u00ed\u017eit dan\u00ed z\u00a0p\u0159idan\u00e9 hodnoty.<\/strong><\/p>\n<h3>Re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti<\/h3>\n<p>RPDP se pou\u017eije za situace, kdy jsou poskytov\u00e1ny <strong>stavebn\u00ed nebo mont\u00e1\u017en\u00ed pr\u00e1ce, kter\u00e9 odpov\u00eddaj\u00ed k\u00f3d\u016fm 41 a\u017e 43 klasifikace produkce CZ-CPA<\/strong> ve zn\u011bn\u00ed platn\u00e9m k 1. lednu 2015.<\/p>\n<p>Pokud v\u00a0praxi nastane situace, kdy si smluvn\u00ed strany nejsou \u00fapln\u011b jisty, \u017ee se jedn\u00e1 o pln\u011bn\u00ed v\u00a0re\u017eimu RPDP, pak je dobr\u00e9 v\u011bd\u011bt, \u017ee podle z\u00e1kona o DPH plat\u00ed:<\/p>\n<p><em>Maj\u00ed-li pl\u00e1tce, kter\u00fd uskute\u010dnil zdaniteln\u00e9 pln\u011bn\u00ed, a pl\u00e1tce, pro kter\u00e9ho bylo zdaniteln\u00e9 pln\u011bn\u00ed uskute\u010dn\u011bno, d\u016fvodn\u011b za to, \u017ee toto zdaniteln\u00e9 pln\u011bn\u00ed podl\u00e9h\u00e1 re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, a tento re\u017eim k tomuto pln\u011bn\u00ed pou\u017eij\u00ed, pova\u017euje se toto pln\u011bn\u00ed za zdaniteln\u00e9 pln\u011bn\u00ed podl\u00e9haj\u00edc\u00ed re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti<\/em>.<\/p>\n<h3>Stanovisko NSS<\/h3>\n<p>Podle n\u00e1zoru NSS n\u00e1jemce v\u00a0dan\u00e9 v\u011bci neposkytuje pronaj\u00edmateli \u017e\u00e1dn\u00e9 stavebn\u00ed \u010di mont\u00e1\u017en\u00ed pr\u00e1ce, ale p\u0159ev\u00e1d\u00ed na n\u011bj pr\u00e1vo u\u017e\u00edvat technicky zhodnocen\u00fd majetek. Nav\u00edc NSS uv\u00e1d\u00ed, \u017ee RPDP je nutno vykl\u00e1dat restriktivn\u011b, proto\u017ee se jedn\u00e1 o v\u00fdjimku z\u00a0obecn\u00e9ho syst\u00e9mu zdan\u011bn\u00ed.<\/p>\n<p><strong>Podle NSS tedy nelze u p\u0159enech\u00e1n\u00ed TZ za \u00faplatu uplatnit RPDP!<\/strong> <strong>P\u0159edm\u011btn\u00e9 pln\u011bn\u00ed podl\u00e9h\u00e1 standardn\u00edmu re\u017eimu DPH, kdy n\u00e1jemce mus\u00ed toto pln\u011bn\u00ed zat\u00ed\u017eit dan\u00ed z\u00a0p\u0159idan\u00e9 hodnoty v\u00a0platn\u00e9 sazb\u011b na v\u00fdstupu!<\/strong><\/p>\n<p>Konkr\u00e9tn\u011b v\u00a0n\u00e1mi popisovan\u00e9 kauze se jednalo dle NSS o poskytnut\u00ed slu\u017eby \u2013 \u201ep\u0159enech\u00e1n\u00ed zbo\u017e\u00ed k\u00a0u\u017eit\u00ed jin\u00e9mu\u201c.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Do kdy lze opravit chybn\u00e9 DPH<\/h2>\n<p>Vzhledem k\u00a0t\u00e9matu dne\u0161n\u00edho \u010dl\u00e1nku je vhodn\u00e9 zm\u00ednit, do kdy je mo\u017en\u00e9 opravy z\u00e1kladu dan\u011b a DPH prov\u00e1d\u011bt. Obecnou \u00fapravu prekluzivn\u00ed lh\u016fty tzn. do kdy lze da\u0148 opravit, najdeme v\u00a0da\u0148ov\u00e9m \u0159\u00e1du.<\/p>\n<p>Z\u00e1kon o DPH m\u00e1 v\u0161ak svoj\u00ed speci\u00e1ln\u00ed \u00fapravu, podle kter\u00e9 <strong>nelze opravu z\u00e1kladu dan\u011b prov\u00e9st, pokud den opravy z\u00e1kladu dan\u011b nastane po uplynut\u00ed 3 let od konce zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m vznikla povinnost p\u0159iznat da\u0148 u p\u016fvodn\u00edho uskute\u010dn\u011bn\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed nebo do\u0161lo k\u00a0p\u0159ijet\u00ed \u00faplaty, pokud se\u00a0zdaniteln\u00e9 pln\u011bn\u00ed je\u0161t\u011b neuskute\u010dnilo. <\/strong><\/p>\n<p>D\u00e1le je pot\u0159eba zm\u00ednit, \u017ee <strong>lh\u016fta pro opravu z\u00e1kladu dan\u011b neb\u011b\u017e\u00ed<\/strong> v\u00a0t\u011bchto p\u0159\u00edpadech:<\/p>\n<p><em>a)\u00a0po dobu <strong>soudn\u00edho nebo rozhod\u010d\u00edho \u0159\u00edzen\u00ed<\/strong> v souvislosti se zbo\u017e\u00edm nebo slu\u017ebou, kter\u00e9 byly p\u0159edm\u011btem p\u016fvodn\u00edho uskute\u010dn\u011bn\u00e9ho zdaniteln\u00e9ho pln\u011bn\u00ed, pokud toto <strong>\u0159\u00edzen\u00ed m\u00e1 vliv na v\u00fd\u0161i z\u00e1kladu dan\u011b<\/strong>,<\/em><\/p>\n<p><em>b)\u00a0v p\u0159\u00edpad\u011b <strong>insolven\u010dn\u00edho \u0159\u00edzen\u00ed<\/strong> v obdob\u00ed ode dne zah\u00e1jen\u00ed insolven\u010dn\u00edho \u0159\u00edzen\u00ed do dne p\u0159edch\u00e1zej\u00edc\u00edho dni \u00fa\u010dinnosti reorganiza\u010dn\u00edho pl\u00e1nu,<\/em><\/p>\n<p><em>c) v p\u0159\u00edpad\u011b <strong>preventivn\u00ed restrukturalizace<\/strong> podle z\u00e1kona o preventivn\u00ed restrukturalizaci<\/em><\/p>\n<ol>\n<li><em>po dobu \u00fa\u010dinnosti v\u0161eobecn\u00e9ho nebo individu\u00e1ln\u00edho moratoria v p\u0159\u00edpad\u011b pohled\u00e1vek osob, na kter\u00e9 se toto moratorium vztahuje, nebo<\/em><\/li>\n<li><em>v obdob\u00ed ode dne zah\u00e1jen\u00ed preventivn\u00ed restrukturalizace do dne p\u0159edch\u00e1zej\u00edc\u00edho dni \u00fa\u010dinnosti restrukturaliza\u010dn\u00edho pl\u00e1nu, a to po dobu, po n\u00ed\u017e je pohled\u00e1vka zahrnuta do preventivn\u00ed restrukturalizace.<\/em><\/li>\n<\/ol>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Z\u00a0popsan\u00e9ho p\u0159\u00edpadu vypl\u00fdv\u00e1, \u017ee pro nastaven\u00ed spr\u00e1vn\u00e9ho re\u017eimu DPH je pot\u0159eba velmi pe\u010dliv\u011b zkoumat, jak\u00e9 pln\u011bn\u00ed je poskytov\u00e1no. A pokud pl\u00e1tce n\u00e1sledn\u011b zjist\u00ed, \u017ee n\u011bco zdanil nespr\u00e1vn\u011b, existuje z\u00e1konem stanoven\u00e1 lh\u016fta, ve kter\u00e9 je opr\u00e1vn\u011bn p\u0159\u00edpadnou chybu opravit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Skutkov\u00e1 podstata kauzy V\u00a0roce 2003 byla uzav\u0159ena n\u00e1jemn\u00ed smlouva na budovy v\u00a0centru Prahy, podle kter\u00e9 mohl n\u00e1jemce v\u00a0pronajat\u00fdch prostor\u00e1ch prov\u00e9st na sv\u00e9 n\u00e1klady revitalizaci, kter\u00e1 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":15609,"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":[65,89,283],"class_list":["post-15608","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-hmotny-majetek","tag-technicke-zhodnoceni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15608","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=15608"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15608\/revisions"}],"predecessor-version":[{"id":15613,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15608\/revisions\/15613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15609"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}