{"id":17503,"date":"2026-01-20T19:00:35","date_gmt":"2026-01-20T18:00:35","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=17503"},"modified":"2026-01-20T19:00:37","modified_gmt":"2026-01-20T18:00:37","slug":"osvobozeni-prijmu-z-prodeje-cennych-papiru-a-obchodnich-podilu-v-roce-2025","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/osvobozeni-prijmu-z-prodeje-cennych-papiru-a-obchodnich-podilu-v-roce-2025\/","title":{"rendered":"Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f a obchodn\u00edch pod\u00edl\u016f v roce 2025 a 2026"},"content":{"rendered":"<h2>Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci<\/h2>\n<p>Dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. q) ZDP je od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozen p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci s\u00a0v\u00fdjimkou p\u0159\u00edjmu z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru, pokud p\u0159esahuje doba mezi jeho nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem dobu 5 let. Doba 5 let mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem pod\u00edlu se zkracuje o dobu, po kterou byl poplatn\u00edk \u010dlenem t\u00e9to obchodn\u00ed korporace p\u0159ed p\u0159em\u011bnou obchodn\u00ed korporace, nebo o dobu, po kterou byl tento pod\u00edl prokazateln\u011b ve vlastnictv\u00ed z\u016fstavitele, v\u00a0p\u0159\u00edpad\u011b, \u017ee jde o \u00faplatn\u00fd p\u0159evod pod\u00edlu nabyt\u00e9ho d\u011bd\u011bn\u00edm od z\u016fstavitele, kter\u00fd byl p\u0159\u00edbuzn\u00fdm v\u00a0\u0159ad\u011b p\u0159\u00edm\u00e9 nebo man\u017eelem.<\/p>\n<p>Jsou-li spln\u011bny podm\u00ednky uveden\u00e9 v \u00a7 23b nebo 23c ZDP, doba 5 let mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem pod\u00edlu se nep\u0159eru\u0161uje p\u0159i v\u00fdm\u011bn\u011b pod\u00edlu nebo p\u0159em\u011bn\u011b obchodn\u00ed korporace.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b rozd\u011blen\u00ed pod\u00edlu v\u00a0souvislosti s\u00a0jeho \u00faplatn\u00fdm p\u0159evodem se doba 5 let mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem pod\u00edlu v\u00a0obchodn\u00ed korporaci u t\u00e9ho\u017e poplatn\u00edka nep\u0159eru\u0161uje, je-li rozd\u011blen\u00edm zachov\u00e1na celkov\u00e1 v\u00fd\u0161e pod\u00edlu.<\/p>\n<p>Osvobozen\u00ed se v\u0161ak nevztahuje na:<\/p>\n<ol>\n<li>p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci, pokud byl po\u0159\u00edzen z\u00a0obchodn\u00edho majetku poplatn\u00edka, a to do 5 let po ukon\u010den\u00ed jeho \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti,<\/li>\n<li>p\u0159\u00edjem, kter\u00fd plyne poplatn\u00edkovi z\u00a0budouc\u00edho \u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci v\u00a0dob\u011b do 5 let od jeho nabyt\u00ed, i kdy\u017e smlouva o \u00faplatn\u00e9m p\u0159evodu bude uzav\u0159ena a\u017e po 5 letech od jeho nabyt\u00ed,<\/li>\n<li>p\u0159\u00edjem z\u00a0budouc\u00edho \u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci po\u0159\u00edzen\u00e9ho z\u00a0poplatn\u00edkova obchodn\u00edho majetku, pokud p\u0159\u00edjem z\u00a0tohoto \u00faplatn\u00e9ho p\u0159evodu plyne v\u00a0dob\u011b do 5 let od ukon\u010den\u00ed \u010dinnosti poplatn\u00edka, ze kter\u00e9 mu plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, i kdy\u017e smlouva o \u00faplatn\u00e9m p\u0159evodu bude uzav\u0159ena a\u017e po 5 letech od nabyt\u00ed tohoto pod\u00edlu nebo od ukon\u010den\u00ed t\u00e9to \u010dinnosti,<\/li>\n<li>p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci odpov\u00eddaj\u00edc\u00ed zv\u00fd\u0161en\u00ed nab\u00fdvac\u00ed ceny pod\u00edlu \u010dlena nepen\u011b\u017en\u00edm pln\u011bn\u00edm ve prosp\u011bch vlastn\u00edho kapit\u00e1lu obchodn\u00ed korporace nebo nabyt\u00edm pod\u00edlu od jin\u00e9ho \u010dlena, pokud k\u00a0\u00faplatn\u00e9mu p\u0159evodu do\u0161lo do 5 let od pln\u011bn\u00ed nebo nabyt\u00ed pod\u00edlu.<\/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        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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\/17503\">\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\/17503\">\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>Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f<\/h2>\n<p>Dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. t) ZDP jsou osvobozeny od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00fdch pap\u00edr\u016f, pokud jejich \u00fahrn u poplatn\u00edka nep\u0159es\u00e1hne ve zda\u0148ovac\u00edm obdob\u00ed \u010d\u00e1stku 100.000 K\u010d, a p\u0159\u00edjem z\u00a0pod\u00edl\u016f p\u0159ipadaj\u00edc\u00edch na pod\u00edlov\u00e9 listy p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu, pokud v\u00fd\u0161e tohoto p\u0159\u00edjmu nep\u0159es\u00e1hne 100.000 K\u010d. Osvobozen\u00ed se nevztahuje na p\u0159\u00edjmy z\u00a0kapit\u00e1lov\u00e9ho majetku a na p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00fdch pap\u00edr\u016f nebo z\u00a0pod\u00edl\u016f p\u0159ipadaj\u00edc\u00edch na pod\u00edlov\u00e9 listy p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu, kter\u00e9 jsou nebo byly zahrnuty do obchodn\u00edho majetku, a to do 3 let od ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti. Jedn\u00e1-li se o kmenov\u00fd list, \u010din\u00ed doba 5 let.<\/p>\n<p>Pokud nen\u00ed mo\u017en\u00e9 prov\u00e9st osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. t) ZDP, p\u0159ich\u00e1z\u00ed na \u0159adu osvobozen\u00ed \u00a7 4 odst. 1 p\u00edsm. u) ZDP, dle kter\u00e9ho je od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru, p\u0159es\u00e1hne-li doba mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem tohoto cenn\u00e9ho pap\u00edru p\u0159i jeho \u00faplatn\u00e9m p\u0159evodu dobu 3 let, a d\u00e1le p\u0159\u00edjem z\u00a0pod\u00edlu p\u0159ipadaj\u00edc\u00ed na pod\u00edlov\u00fd list p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu, p\u0159es\u00e1hne-li doba mezi nabyt\u00edm pod\u00edlov\u00e9ho listu a dnem vyplacen\u00ed pod\u00edlu dobu 3 let. Doba 3 let se zkracuje o dobu, po kterou byl tento cenn\u00fd pap\u00edr nebo pod\u00edl p\u0159ipadaj\u00edc\u00ed na pod\u00edlov\u00fd list p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu ve vlastnictv\u00ed z\u016fstavitele, kter\u00fd byl p\u0159\u00edbuzn\u00fdm v\u00a0\u0159ad\u011b p\u0159\u00edm\u00e9 nebo man\u017eelem.<\/p>\n<p>Doba 3 let mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem cenn\u00e9ho pap\u00edru u t\u00e9ho\u017e poplatn\u00edka se nep\u0159eru\u0161uje p\u0159i slou\u010den\u00ed nebo splynut\u00ed pod\u00edlov\u00fdch fond\u016f nebo p\u0159i p\u0159em\u011bn\u011b uzav\u0159en\u00e9ho pod\u00edlov\u00e9ho fondu na otev\u0159en\u00fd pod\u00edlov\u00fd fond. Osvobozen\u00ed se nevztahuje na p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru, kter\u00fd je nebo byl zahrnut do obchodn\u00edho majetku, a to do 3 let od ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, a na p\u0159\u00edjem z\u00a0kapit\u00e1lov\u00e9ho majetku.<\/p>\n<p>Osvobozen\u00ed se nevztahuje na p\u0159\u00edjem z\u00a0pod\u00edlu p\u0159ipadaj\u00edc\u00edho na pod\u00edlov\u00fd list p\u0159i zru\u0161en\u00ed pod\u00edlov\u00e9ho fondu, kter\u00fd byl nebo je zahrnut do obchodn\u00edho majetku, a to do 3 let od ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti. P\u0159i v\u00fdm\u011bn\u011b akcie emitentem za jinou akcii o celkov\u00e9 stejn\u00e9 jmenovit\u00e9 hodnot\u011b se doba 3 let mezi nabyt\u00edm a \u00faplatn\u00fdm p\u0159evodem cenn\u00e9ho pap\u00edru u t\u00e9ho\u017e poplatn\u00edka nep\u0159eru\u0161uje.<\/p>\n<p>Obdobn\u011b se postupuje i p\u0159i v\u00fdm\u011bn\u011b pod\u00edl\u016f, f\u00fazi spole\u010dnost\u00ed nebo rozd\u011blen\u00ed spole\u010dnosti, jsou-li spln\u011bny podm\u00ednky uveden\u00e9 v \u00a7 23b nebo \u00a7 23c ZDP. Osvobozen\u00ed se nevztahuje na p\u0159\u00edjem, kter\u00fd plyne poplatn\u00edkovi z\u00a0budouc\u00edho \u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru, uskute\u010dn\u011bn\u00e9ho v\u00a0dob\u011b do 3 let od nabyt\u00ed, a z\u00a0budouc\u00edho \u00faplatn\u00e9ho p\u0159evodu cenn\u00e9ho pap\u00edru, kter\u00fd je nebo byl zahrnut do obchodn\u00edho majetku, a to do 3 let od ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti, i kdy\u017e kupn\u00ed smlouva bude uzav\u0159ena a\u017e po 3 letech od nabyt\u00ed nebo po 3 letech od ukon\u010den\u00ed \u010dinnosti, ze kter\u00e9 plyne p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti. Obdobn\u011b se postupuje u p\u0159\u00edjmu plynouc\u00edho jako protipln\u011bn\u00ed men\u0161inov\u00e9mu akcion\u00e1\u0159i v\u00a0d\u016fsledku nucen\u00e9ho p\u0159echodu \u00fa\u010dastnick\u00fdch cenn\u00fdch pap\u00edr\u016f. Jedn\u00e1-li se o kmenov\u00fd list, \u010din\u00ed doba m\u00edsto 3 let 5 let.<\/p>\n<h2>Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci a p\u0159\u00edjm\u016f z\u00a0prodeje cenn\u00fdch pap\u00edr\u016f \u201enov\u011b\u201c<\/h2>\n<p>Pro rok 2025 plat\u00ed:<\/p>\n<p>Dle ustanoven\u00ed \u00a7 4 odst. 3 ZDP se osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje neuplatn\u00ed u p\u0159\u00edjm\u016f v\u00a0\u00fahrnu v\u011bt\u0161\u00edm ne\u017e 40\u00a0000\u00a0000 K\u010d, p\u0159i\u010dem\u017e do \u00fahrnu p\u0159\u00edjm\u016f se zapo\u010d\u00edt\u00e1vaj\u00ed:<\/p>\n<ul>\n<li>p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. q) ZDP, prodeje cenn\u00e9ho pap\u00edru osvobozen\u00e9ho dle \u00a7 4 odst. 1 p\u00edsm. u) ZDP a kryptoaktiva osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. zk) ZDP.<\/li>\n<\/ul>\n<p>Pro rok 2026 plat\u00ed:<\/p>\n<p>Dle ustanoven\u00ed \u00a7 4 odst. 3 ZDP se osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje neuplatn\u00ed u p\u0159\u00edjm\u016f v\u00a0\u00fahrnu v\u011bt\u0161\u00edm ne\u017e 40\u00a0000\u00a0000 K\u010d, p\u0159i\u010dem\u017e do \u00fahrnu p\u0159\u00edjm\u016f se zapo\u010d\u00edt\u00e1vaj\u00ed:<\/p>\n<ul>\n<li>p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu kryptoaktiva osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. zk) ZDP.<\/li>\n<\/ul>\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>P\u0159i testov\u00e1n\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci se postupuje dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. q) ZDP. V\u00a0p\u0159\u00edpad\u011b testov\u00e1n\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00fdch pap\u00edr\u016f se postupuje dle \u00a7 4 odst. 1 p\u00edsm. t) ZDP. Pokud nelze p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu cenn\u00fdch pap\u00edr\u016f osvobodit dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. t) ZDP, postupuje se dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. u) ZDP. ZDP v\u0161ak nov\u011b obsahuje ustanoven\u00ed dle \u00a7 4 odst. 3, v\u00a0n\u011bm\u017e je v\u00fd\u0161e \u010d\u00e1stky pro osvobozen\u00ed limitov\u00e1na. Jestli\u017ee je p\u0159\u00edjem z\u00a0uveden\u00fdch transakc\u00ed zdaniteln\u00fd v\u00a0r\u00e1mci d\u00edl\u010d\u00edho z\u00e1kladu dan\u011b \u00a7 10 ZDP (ostatn\u00ed p\u0159\u00edjmy), obsahuje ZDP nov\u00e9 ustanoven\u00ed v \u00a7 10 odst. 9, kter\u00e9 se t\u00fdk\u00e1 definov\u00e1n\u00ed v\u00fddaj\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci Dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. q) ZDP je od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozen p\u0159\u00edjem z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu &#8230;<\/p>\n","protected":false},"author":12,"featured_media":17504,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[124,68],"class_list":["post-17503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-ostatni-prijmy","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17503","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=17503"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17503\/revisions"}],"predecessor-version":[{"id":18489,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/17503\/revisions\/18489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/17504"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=17503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=17503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=17503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}