{"id":15894,"date":"2024-11-28T07:00:00","date_gmt":"2024-11-28T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15894"},"modified":"2024-11-22T18:34:16","modified_gmt":"2024-11-22T17:34:16","slug":"jak-se-branit-pomuckam-spravce-dane","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-se-branit-pomuckam-spravce-dane\/","title":{"rendered":"Jak se br\u00e1nit pom\u016fck\u00e1m spr\u00e1vce dan\u011b"},"content":{"rendered":"<h2>Kdy m\u016f\u017ee spr\u00e1vce dan\u011b pou\u017e\u00edt pro stanoven\u00ed dan\u011b pom\u016fcky<\/h2>\n<p>Da\u0148ov\u00fd subjekt m\u00e1 v\u016f\u010di spr\u00e1vci dan\u011b p\u0159i stanoven\u00ed dan\u011b \u2013 procesn\u011b \u2013 <strong>dv\u011b povinnosti<\/strong>:<\/p>\n<h3>1. Podat da\u0148ov\u00e9 tvrzen\u00ed<\/h3>\n<p>Da\u0148ov\u00fdm tvrzen\u00ed se rozum\u00ed:<\/p>\n<ul>\n<li>da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>hl\u00e1\u0161en\u00ed (nap\u0159, kontroln\u00ed hl\u00e1\u0161en\u00ed) nebo<\/li>\n<li>vy\u00fa\u010dtov\u00e1n\u00ed (nap\u0159. vy\u00fa\u010dtov\u00e1n\u00ed z\u00e1visl\u00e9 \u010dinnosti zam\u011bstnanc\u016f).<\/li>\n<\/ul>\n<p>V\u00a0dal\u0161\u00edm textu budeme zmi\u0148ovat ten nejb\u011b\u017en\u011bj\u0161\u00ed typ tvrzen\u00ed \u2013 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (d\u00e1le tak\u00e9 jen \u201eDP\u201c).<\/p>\n<p>Zpracovat a podat DP vy\u017eaduje:<\/p>\n<ul>\n<li>m\u00edt k dispozici pot\u0159ebn\u00e9 informace, kter\u00e9 maj\u00ed b\u00fdt v\u00a0DP uvedeny,<\/li>\n<li>disponovat znalostmi k\u00a0vypln\u011bn\u00ed samotn\u00e9ho formul\u00e1\u0159e DP a<\/li>\n<li>n\u00e1sledn\u011b zvolit spr\u00e1vnou formu pro pod\u00e1n\u00ed DP (pap\u00edrov\u011b \u010di elektronicky).<\/li>\n<\/ul>\n<p>Zvl\u00e1\u0161t\u011b pro elektronick\u00e9 pod\u00e1n\u00ed je velmi praktick\u00e9 m\u00edt k\u00a0dispozici <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">\u00fa\u010detn\u00ed syst\u00e9m<\/a> (jako nap\u0159. Money), kter\u00fd pod\u00e1v\u00e1n\u00ed DP ve spr\u00e1vn\u00e9m form\u00e1tu zna\u010dn\u011b uleh\u010d\u00ed.<\/p>\n<h3>2. Prok\u00e1zat spr\u00e1vnost \u00fadaj\u016f uveden\u00fdch v\u00a0da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/h3>\n<p>Prok\u00e1zat spr\u00e1vnost \u00fadaj\u016f uveden\u00fdch v\u00a0DP je <strong>\u00fakol nepom\u011brn\u011b slo\u017eit\u011bj\u0161\u00ed<\/strong>, ne\u017e samotn\u00e9 pod\u00e1n\u00ed DP.<\/p>\n<p>Z\u00e1kladn\u00edm \u201epostupem\u201c p\u0159i prokazov\u00e1n\u00ed je tzv. <strong>dokazov\u00e1n\u00ed<\/strong>. Dokazov\u00e1n\u00ed prov\u00e1d\u00ed spr\u00e1vce dan\u011b. Spr\u00e1vce dan\u011b db\u00e1, aby <strong>skute\u010dnosti rozhodn\u00e9 pro spr\u00e1vn\u00e9 zji\u0161t\u011bn\u00ed a stanoven\u00ed dan\u011b byly zji\u0161t\u011bny co nej\u00fapln\u011bji<\/strong>. V\u00a0t\u00e9to f\u00e1zi da\u0148ov\u00e9ho \u0159\u00edzen\u00ed mus\u00ed da\u0148ov\u00fd subjekt b\u00fdt v\u00a0sou\u010dinnosti se spr\u00e1vcem dan\u011b, mus\u00ed navrhovat d\u016fkazn\u00ed prost\u0159edky, aby byl schopen \u201eobh\u00e1jit\u201c informace uveden\u00e9 ve sv\u00e9m DP.<\/p>\n<p>Pokud da\u0148ov\u00fd subjekt nen\u00ed schopen v\u00a0r\u00e1mci dokazov\u00e1n\u00ed prok\u00e1zat skute\u010dnosti rozhodn\u00e9 pro spr\u00e1vn\u00e9 stanoven\u00ed dan\u011b, m\u016f\u017ee spr\u00e1vce dan\u011b p\u0159ej\u00edt na tzv. <strong>pom\u016fcky<\/strong>.<\/p>\n<h2>Da\u0148 stanoven\u00e1 podle pom\u016fcek<\/h2>\n<p>Da\u0148 stanoven\u00e1 podle pom\u016fcek je po dokazov\u00e1n\u00ed tedy <strong>druh\u00fdm zp\u016fsobem stanoven\u00ed dan\u011b<\/strong>. Pro da\u0148ov\u00fd subjekt je tento zp\u016fsob stanoven\u00ed dan\u011b velmi nev\u00fdhodn\u00fd. Je to d\u00e1no t\u00edm, \u017ee spr\u00e1vce dan\u011b si opat\u0159uje pom\u016fcky a to <strong>i bez sou\u010dinnosti s\u00a0da\u0148ov\u00fdm subjektem<\/strong>. Da\u0148ov\u00fd subjekt se v\u00a0podstat\u011b st\u00e1v\u00e1 pasivn\u00edm \u00fa\u010dastn\u00edkem \u0159\u00edzen\u00ed.<\/p>\n<p>Pom\u016fckami jsou zejm\u00e9na:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>d\u016fkazn\u00ed prost\u0159edky, kter\u00e9 nebyly spr\u00e1vcem dan\u011b zpochybn\u011bny,<\/li>\n<li>podan\u00e1 vysv\u011btlen\u00ed,<\/li>\n<li>porovn\u00e1n\u00ed srovnateln\u00fdch da\u0148ov\u00fdch subjekt\u016f a jejich da\u0148ov\u00fdch povinnost\u00ed,<\/li>\n<li>vlastn\u00ed poznatky spr\u00e1vce dan\u011b z\u00edskan\u00e9 p\u0159i spr\u00e1v\u011b dan\u00ed.<\/li>\n<\/ol>\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\/15894\">\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\/15894\">\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>Jak\u00e1 je obrana proti pom\u016fck\u00e1m<\/h2>\n<p>Naprosto z\u00e1sadn\u00ed p\u0159i obran\u011b da\u0148ov\u00e9ho subjektu proti pom\u016fck\u00e1m spr\u00e1vce dan\u011b je to, <strong>aby stanoven\u00ed dan\u011b prob\u011bhlo v\u00a0r\u00e1mci dokazov\u00e1n\u00ed<\/strong>.<\/p>\n<p>Jde o to, aby da\u0148ov\u00fd subjekt byl v\u00a0r\u00e1mci dokazov\u00e1n\u00ed aktivn\u00ed, byl schopen p\u0159i\u0159adit dan\u00e9 n\u00e1klady ke konkr\u00e9tn\u00edm v\u00fdnos\u016fm (nap\u0159. za pomoc\u00ed <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">\u00fa\u010detn\u00edho syst\u00e9mu Money<\/a>), um\u011bl prok\u00e1zat, \u017ee DPH na vstupu slou\u017e\u00ed k\u00a0ekonomick\u00e9 \u010dinnosti, u kter\u00e9 je n\u00e1rok na odpo\u010det DPH, mus\u00ed navrhovat dal\u0161\u00ed d\u016fkazn\u00ed prost\u0159edky, aby se nedostal do d\u016fkazn\u00ed nouze.<\/p>\n<p>Pokud ji\u017e dojde k\u00a0tomu, \u017ee da\u0148 bude stanovena na z\u00e1klad\u011b pom\u016fcek, je dobr\u00e9 v\u011bd\u011bt, \u017ee spr\u00e1vce dan\u011b p\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek <strong>mus\u00ed<\/strong> <strong>podle da\u0148ov\u00e9ho \u0159\u00e1du<\/strong> <strong>p\u0159ihl\u00e9dnout tak\u00e9 ke zji\u0161t\u011bn\u00fdm okolnostem, z nich\u017e vypl\u00fdvaj\u00ed v\u00fdhody pro da\u0148ov\u00fd subjekt<\/strong>, i kdy\u017e j\u00edm nebyly uplatn\u011bny. Je na da\u0148ov\u00e9m subjektu, aby si toto sv\u00e9 z\u00e1konn\u00e9 pr\u00e1vo pohl\u00eddal.<\/p>\n<h3>Rozsudek NSS<\/h3>\n<p>Skutkov\u011b p\u0159\u00edpad spo\u010d\u00edval v\u00a0tom, \u017ee da\u0148ov\u00e9mu subjektu byla dom\u011b\u0159ena da\u0148 z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob v\u010detn\u011b pen\u00e1le a to na z\u00e1klad\u011b pom\u016fcek. N\u00e1sledn\u011b se da\u0148ov\u00fd subjekt odvolal, v\u00fdsledkem bylo sn\u00ed\u017een\u00ed dom\u011b\u0159en\u00e9 dan\u011b v\u010detn\u011b pen\u00e1le, nicm\u00e9n\u011b d\u00e1le se z\u016fstalo v\u00a0pom\u016fck\u00e1ch.<\/p>\n<p>Pot\u00e9 byla da\u0148ov\u00fdm subjektem pod\u00e1na \u017ealoba ke krajsk\u00e9mu soudu (d\u00e1le tak\u00e9 jen \u201eKS\u201c). KS ve sv\u00e9m rozsudku konstatoval, \u017ee spr\u00e1vce dan\u011b <strong>\u0159\u00e1dn\u011b zpochybnil \u00faplnost a spr\u00e1vnost \u00fa\u010detnictv\u00ed<\/strong>, \u017ee da\u0148ov\u00fd subjekt <strong>nebyl schopen p\u0159i\u0159adit jednotliv\u00e9 n\u00e1klady k\u00a0dan\u00fdm zak\u00e1zk\u00e1m <\/strong>a tud\u00ed\u017e <strong>p\u0159echod na pom\u016fcky byl v\u00a0po\u0159\u00e1dku<\/strong>! Krajsk\u00fd soud tedy \u017ealobu da\u0148ov\u00e9ho subjektu zam\u00edtl.<\/p>\n<p>V\u00a0r\u00e1mci kasa\u010dn\u00ed st\u00ed\u017enosti da\u0148ov\u00fd subjekt uvedl, \u017ee p\u0159echod na pom\u016fcky nebyl z\u00e1konn\u00fd, nebo\u0165 spr\u00e1vcem dan\u011b byla zpochybn\u011bna pouze margin\u00e1ln\u00ed \u010d\u00e1st \u00fa\u010detnictv\u00ed a d\u00e1le \u017ee zvolen\u00fd zp\u016fsob v\u00fdpo\u010dtu dan\u011b byl nelogick\u00fd a to z\u00a0toho d\u016fvodu, \u017ee na pom\u016fcky se p\u0159e\u0161lo z\u00a0d\u016fvodu zpochybn\u011bn\u00ed n\u00e1klad\u016f, kter\u00e9 v\u0161ak byly n\u00e1sledn\u011b pou\u017eity jako pom\u016fcka\u2026<\/p>\n<p>NSS n\u00e1sledn\u011b rozsudek KS i rozhodnut\u00ed odvolac\u00edho org\u00e1nu zru\u0161il. V\u00a0rozsudku byly zm\u00edn\u011bny mimo jin\u00e9 tak\u00e9 tyto stanoviska NSS:<\/p>\n<ul>\n<li>i kdy\u017e je \u00fa\u010detnictv\u00ed ne\u00fapln\u00e9 a nepr\u016fkazn\u00e9, lze skute\u010dnosti prok\u00e1zat i jinak,<\/li>\n<li>p\u0159i p\u0159echodu na pom\u016fcky <strong>mus\u00ed b\u00fdt zpochybn\u011bna podstatn\u00e1 \u010d\u00e1st \u00fa\u010detnictv\u00ed<\/strong>,<\/li>\n<li>da\u0148 mus\u00ed b\u00fdt stanovena dostate\u010dn\u011b spolehliv\u011b,<\/li>\n<li>p\u0159i pou\u017eit\u00ed pom\u016fcek mus\u00ed b\u00fdt z\u0159ejm\u00e1 \u00favaha spr\u00e1vce dan\u011b p\u0159i konstrukci pom\u016fcky,<\/li>\n<li>konstrukce pom\u016fcky nesm\u00ed trp\u011bt logick\u00fdmi deficity (nap\u0159. p\u0159i stanoven\u00ed pom\u016fcek u peka\u0159stv\u00ed nelze pou\u017e\u00edt \u00fadaje od osoby provozuj\u00edc\u00ed autoservis).<\/li>\n<\/ul>\n<p><strong>Pr\u00e1v\u011b z\u00a0d\u016fvodu nelogi\u010dnosti rozhodnut\u00ed spr\u00e1vce dan\u011b a KS zru\u0161il. Nelogi\u010dnost spo\u010d\u00edvala v\u00a0tom, \u017ee zpochybn\u011bn\u00e9 n\u00e1klady vedly k\u00a0pom\u016fck\u00e1m a pot\u00e9 ty sam\u00e9 n\u00e1klady byly pou\u017eity jako pom\u016fcky!<\/strong><\/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>Z\u00e1v\u011br<\/h2>\n<p>Nejbezpe\u010dn\u011bj\u0161\u00ed obranou proti pom\u016fck\u00e1m je bezpochyby postup da\u0148ov\u00e9ho subjektu v\u00a0da\u0148ov\u00e9m \u0159\u00edzen\u00ed, kdy <strong>spr\u00e1vce dan\u011b do pou\u017eit\u00ed pom\u016fcek nen\u00ed v\u016fbec \u201evpu\u0161t\u011bn\u201c a db\u00e1t na to, aby byla da\u0148 stanovena v\u00a0r\u00e1mci dokazov\u00e1n\u00ed<\/strong>, kde m\u00e1 da\u0148ov\u00fd subjekt podstatn\u011b v\u00edce procesn\u00edch pr\u00e1v.<\/p>\n<p>Jedn\u00edm ze siln\u00fdch n\u00e1stroj\u016f, jak se udr\u017eet v\u00a0rovin\u011b dokazov\u00e1n\u00ed, je <strong>pou\u017e\u00edv\u00e1n\u00ed informa\u010dn\u00edch \u010di \u00fa\u010detn\u00edch syst\u00e9m\u016f jako je nap\u0159. <a href=\"https:\/\/money.cz\/\">Money<\/a><\/strong>, kter\u00e9 n\u00e1m v\u00fdrazn\u011b zvy\u0161uj\u00ed mo\u017enost spr\u00e1vci dan\u011b prok\u00e1zat pravdivost n\u00e1mi tvrzen\u00fdch skute\u010dnost\u00ed nap\u0159. v\u00a0p\u0159i\u0159azov\u00e1n\u00ed n\u00e1klad\u016f k\u00a0jednotliv\u00fdm zak\u00e1zk\u00e1m!<\/p>\n<p>Kdy\u017e u\u017e jsme se dostali p\u0159i stanoven\u00ed dan\u011b k\u00a0pom\u016fck\u00e1m, je pot\u0159eba <strong>pe\u010dliv\u011b zkoumat postup spr\u00e1vce dan\u011b p\u0159i konstrukci pom\u016fcek a to zvl\u00e1\u0161t\u011b z\u00a0pohledu logiky!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy m\u016f\u017ee spr\u00e1vce dan\u011b pou\u017e\u00edt pro stanoven\u00ed dan\u011b pom\u016fcky Da\u0148ov\u00fd subjekt m\u00e1 v\u016f\u010di spr\u00e1vci dan\u011b p\u0159i stanoven\u00ed dan\u011b \u2013 procesn\u011b \u2013 dv\u011b povinnosti: 1. Podat &#8230;<\/p>\n","protected":false},"author":14,"featured_media":15895,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[200],"class_list":["post-15894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-danovy-rad"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15894","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=15894"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15894\/revisions"}],"predecessor-version":[{"id":15898,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15894\/revisions\/15898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15895"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15894"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15894"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15894"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}