{"id":161,"date":"2008-01-16T22:00:00","date_gmt":"2008-01-16T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prumerne-ceny-pohonnych-hmot-ktere-lze-pouzit-pro-vypocet-vyse-nahrady-vydaju-za-spotrebovane-pohonne-hmoty-ke-stanoveni-zakladu-dane-z-prijmu-za-zdanovaci-obdobi-roku-2007\/"},"modified":"2023-02-01T15:11:16","modified_gmt":"2023-02-01T14:11:16","slug":"prumerne-ceny-pohonnych-hmot-ktere-lze-pouzit-pro-vypocet-vyse-nahrady-vydaju-za-spotrebovane-pohonne-hmoty-ke-stanoveni-zakladu-dane-z-prijmu-za-zdanovaci-obdobi-roku-2007","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prumerne-ceny-pohonnych-hmot-ktere-lze-pouzit-pro-vypocet-vyse-nahrady-vydaju-za-spotrebovane-pohonne-hmoty-ke-stanoveni-zakladu-dane-z-prijmu-za-zdanovaci-obdobi-roku-2007\/","title":{"rendered":"Pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot, kter\u00e9 lze pou\u017e\u00edt pro v\u00fdpo\u010det v\u00fd\u0161e n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty ke stanoven\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f za zda\u0148ovac\u00ed obdob\u00ed roku 2007"},"content":{"rendered":"

<\/p>\n

 <\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

Ministerstvo financ\u00ed zve\u0159ejnilo pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot pro OSV\u010c za zda\u0148ovac\u00ed obdob\u00ed 2007.<\/p>\n

Ministerstvo financ\u00ed zve\u0159ejnilo na sv\u00fdch str\u00e1nk\u00e1ch\u00a0Pokyn \u010d. D-317<\/strong>, kter\u00fdm sd\u011bluje pr\u016fm\u011brn\u00e9 ceny pohonn\u00fdch hmot v K\u010d\/l v\u010detn\u011b DPH uplat\u0148ovan\u00e9 jejich rozhoduj\u00edc\u00edmi prodejci v \u010cesk\u00e9 republice ve zda\u0148ovac\u00edm obdob\u00ed roku 2007. U jednotliv\u00fdch druh\u016f \u010dinily:<\/p>\n\n\n\n\n\n\n\n
Benzin Speci\u00e1l<\/td>\nBA – 91<\/td>\n29,37 K\u010d<\/td>\n<\/tr>\n
Benzin Natural<\/td>\nBA – 95<\/td>\n29,72 K\u010d<\/td>\n<\/tr>\n
Benzin Super plus (Natural)<\/td>\nBA – 98, 99 a 100<\/td>\n32,47 K\u010d<\/td>\n<\/tr>\n
Benzin Norm\u00e1l (Natural)<\/td>\nBA – 91<\/td>\n29,29 K\u010d<\/td>\n<\/tr>\n
Nafta motorov\u00e1<\/td>\n<\/td>\n28,76 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Tyto ceny m\u016f\u017ee poplatn\u00edk pou\u017e\u00edt pro \u00fa\u010dely stanoven\u00ed v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty ve v\u00fd\u0161i n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty podle \u00a7 24 odst. 2 p\u00edsm. k) bod 3 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP“), ve zn\u011bn\u00ed platn\u00fdch p\u0159edpis\u016f, t.j. uvlastn\u00edch silni\u010dn\u00edch motorov\u00fdch vozidel nezahrnut\u00fdch do obchodn\u00edho majetku a silni\u010dn\u00edch motorov\u00fdch vozidel bezplatn\u011b vyp\u016fj\u010den\u00fdch<\/strong>\u00a0ve smyslu \u00a7 659 ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/p>\n

Pou\u017eije-li poplatn\u00edk ceny vy\u0161\u0161\u00ed, je povinen je dolo\u017eit doklady o jejich n\u00e1kupu, jak to vypl\u00fdv\u00e1 z \u00a7 24 odst. 2 p\u00edsm. k) ZDP.<\/p>\n

V p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk nakupoval jin\u00fd druh benzinu, kter\u00fd nen\u00ed uveden v tabulce, uplatn\u00ed cenu toho druhu benzinu, kter\u00fd m\u00e1 shodn\u00e9 oktanov\u00e9 \u010d\u00edslo. Pokud benzin se shodn\u00fdm oktanov\u00fdm \u010d\u00edslem nen\u00ed v tabulce obsa\u017een, uplatn\u00ed cenu benzinu s nejbli\u017e\u0161\u00edm oktanov\u00fdm \u010d\u00edslem.<\/p>\n

T\u00edmto pokynem nejsou dot\u010deny ceny pohonn\u00fdch hmot stanoven\u00e9 na z\u00e1klad\u011b \u00a7 189 z\u00e1kona \u010d. 262\/2006 Sb., z\u00e1kon\u00edk pr\u00e1ce, vyhl\u00e1\u0161kami Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed, kter\u00e9 se pou\u017e\u00edvaj\u00ed v\u00fdhradn\u011b pro stanoven\u00ed v\u00fd\u0161e n\u00e1hrady za pohonn\u00e9 hmoty, na kterou m\u00e1 n\u00e1rok zam\u011bstnanec, pou\u017eije-li pro pracovn\u00ed cestu jin\u00e9 vozidlo ne\u017e vozidlo zam\u011bstnavatele.<\/p>\n

Sazba z\u00e1kladn\u00ed n\u00e1hrady<\/strong>\u00a0(opot\u0159eben\u00ed) pro osobn\u00ed silni\u010dn\u00ed motorov\u00e1 vozidla po cel\u00fd rok 2007 \u010dinila 3,80 K\u010d\/1 km.<\/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":[12,8],"tags":[76,64],"class_list":["post-161","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-cestovni-nahrady","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/161","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=161"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/161\/revisions"}],"predecessor-version":[{"id":5314,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/161\/revisions\/5314"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}