{"id":2142,"date":"2026-01-28T12:17:38","date_gmt":"2026-01-28T11:17:38","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/sankce-podle-danoveho-radu-od-1-1-2021\/"},"modified":"2026-01-28T12:17:40","modified_gmt":"2026-01-28T11:17:40","slug":"sankce-podle-danoveho-radu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sankce-podle-danoveho-radu\/","title":{"rendered":"Sankce podle da\u0148ov\u00e9ho \u0159\u00e1du v roce 2026"},"content":{"rendered":"<p>Da\u0148ov\u00fd \u0159\u00e1d rozd\u011bluje sankce do n\u011bkolika skupin:<\/p>\n<ul>\n<li>p\u0159estupky,<\/li>\n<li>pokuty a pen\u00e1le a<\/li>\n<li>\u00faroky.<\/li>\n<\/ul>\n<h2>P\u0159estupky<\/h2>\n<p>D\u0158 hovo\u0159\u00ed pouze o jedin\u00e9m p\u0159estupku a ten se t\u00fdk\u00e1 poru\u0161en\u00ed ml\u010denlivosti fyzick\u00fdch osob. Za poru\u0161en\u00ed ml\u010denlivosti lze ulo\u017eit pokutu a\u017e do v\u00fd\u0161e 500\u00a0000 K\u010d. Horn\u00ed hranici tedy nelze pova\u017eovat za nev\u00fdznamnou \u010d\u00e1stku.<\/p>\n<p>Jak v\u0161ichni v\u00edme, da\u0148ov\u00e9 \u0159\u00edzen\u00ed je neve\u0159ejn\u00e9 a v\u0161echny osoby na n\u011bm z\u00fa\u010dastn\u011bn\u00e9 jsou povinny zachov\u00e1vat ml\u010denlivost. Je d\u016fle\u017eit\u00e9 si uv\u011bdomit, \u017ee ml\u010denlivost se t\u00fdk\u00e1 jak osob z\u00fa\u010dastn\u011bn\u00fdch na spr\u00e1v\u011b dan\u00ed (da\u0148ov\u00fdch subjekt\u016f, z\u00e1stupc\u016f), ale tak\u00e9 zam\u011bstnanc\u016f spr\u00e1vce dan\u011b.<\/p>\n<p>Na tomto m\u00edst\u011b je vhodn\u00e9 zm\u00ednit, \u017ee k\u00a0poru\u0161en\u00ed ml\u010denlivosti u z\u00e1stupc\u016f da\u0148ov\u00fdch subjekt\u016f m\u016f\u017ee doj\u00edt v\u00a0situaci, kdy dojde k\u00a0ukon\u010den\u00ed spolupr\u00e1ce da\u0148ov\u00e9ho subjektu se sv\u00fdm zplnomocn\u011bn\u00fdm z\u00e1stupcem. Pot\u00e9 je z\u00e1stupce kontaktov\u00e1n pracovn\u00edkem spr\u00e1vce dan\u011b klienta, aby u\u010dinil n\u011bjak\u00e9 pod\u00e1n\u00ed \u010di podal vysv\u011btlen\u00ed za b\u00fdval\u00e9ho klienta, se zd\u016fvodn\u011bn\u00edm, \u017ee pro n\u011bj \u201ep\u0159ece d\u011blal dlouh\u00e9 roky\u201c. Z\u00e1stupce po skon\u010den\u00ed pr\u00e1vn\u00edho vztahu s\u00a0klientem ji\u017e nesm\u00ed \u010dinit za b\u00fdval\u00e9ho klienta \u017e\u00e1dn\u00e9 \u00fakony, pr\u00e1v\u011b z\u00a0d\u016fvodu poru\u0161en\u00ed ml\u010denlivosti.<\/p>\n<h2>Pokuty a pen\u00e1le<\/h2>\n<h3>Po\u0159\u00e1dkov\u00e1 pokuta<\/h3>\n<p>Po\u0159\u00e1dkovou pokutu do 50\u00a0000 K\u010d p\u0159i spr\u00e1v\u011b dan\u00ed lze ulo\u017eit:<\/p>\n<ul>\n<li>za ru\u0161en\u00ed po\u0159\u00e1dku,<\/li>\n<li>za neuposlechnut\u00ed pokynu \u00fa\u0159edn\u00ed osoby, nebo<\/li>\n<li>za ur\u00e1\u017eliv\u00e9 chov\u00e1n\u00ed k\u00a0\u00fa\u0159edn\u00ed osob\u011b nebo osob\u011b z\u00fa\u010dastn\u011bn\u00e9 na spr\u00e1v\u011b dan\u00ed.<\/li>\n<\/ul>\n<p>Po\u0159\u00e1dkovou pokutu do 500\u00a0000 K\u010d m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit za z\u00e1va\u017en\u00e9 zt\u011b\u017eov\u00e1n\u00ed nebo ma\u0159en\u00ed spr\u00e1vy dan\u00ed t\u00edm, \u017ee bez dostate\u010dn\u00e9 omluvy nevyhov\u00ed ve stanoven\u00e9 lh\u016ft\u011b v\u00fdzv\u011b ke spln\u011bn\u00ed procesn\u00ed povinnosti nepen\u011b\u017eit\u00e9 povahy.<\/p>\n<p>Po\u0159\u00e1dkovou pokutu lze ukl\u00e1dat i opakovan\u011b.<\/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\/2142\">\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\/2142\">\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<h3>Pokuta za nespln\u011bn\u00ed nepen\u011b\u017eit\u00e9 povinnosti<\/h3>\n<p>Za nespln\u011bn\u00ed registra\u010dn\u00ed, ohla\u0161ovac\u00ed \u010di jin\u00e9 oznamovac\u00ed povinnosti nebo za nespln\u011bn\u00ed veden\u00ed z\u00e1znamn\u00ed \u010di jin\u00e9 povinnosti m\u016f\u017ee b\u00fdt da\u0148ov\u00e9mu subjektu ulo\u017eena pokuta a\u017e do v\u00fd\u0161e 500\u00a0000 K\u010d.<\/p>\n<p>Pokud nejsou na v\u00fdzvu spr\u00e1vce dan\u011b odstran\u011bny vady pod\u00e1n\u00ed \u2013 pod\u00e1n\u00ed nebylo u\u010din\u011bno spr\u00e1vn\u00fdm zp\u016fsobem \u010di ve spr\u00e1vn\u00e9m form\u00e1tu \u2013 vznik\u00e1 povinnost uhradit pokutu ve v\u00fd\u0161i 1\u00a0000 K\u010d. Pokud vady nebyly odstran\u011bny a t\u00edm doch\u00e1z\u00ed k\u00a0z\u00e1va\u017en\u00e9mu zt\u011b\u017eov\u00e1n\u00ed spr\u00e1vy dan\u00ed, m\u016f\u017ee b\u00fdt pokuta zv\u00fd\u0161ena a\u017e na 50\u00a0000 K\u010d.<\/p>\n<p>Pokutu lze ulo\u017eit nejpozd\u011bji do 3 let ode dne, ve kter\u00e9m do\u0161lo k\u00a0poru\u0161en\u00ed povinnosti.<\/p>\n<h3>Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/h3>\n<p>Pokud da\u0148ov\u00fd subjekt nepod\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed ve stanov\u00e9 lh\u016ft\u011b a toto zpo\u017ed\u011bn\u00ed je del\u0161\u00ed ne\u017e 5 pracovn\u00edch dn\u016f, vznik\u00e1 mu povinnost uhradit pokutu ve v\u00fd\u0161i:<\/p>\n<ul>\n<li>0,05 % stanoven\u00e9 dan\u011b za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak do v\u00fd\u0161e 5 % stanoven\u00e9 dan\u011b,<\/li>\n<li>0,05 % stanoven\u00e9ho da\u0148ov\u00e9ho odpo\u010dtu za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak do v\u00fd\u0161e 5 % stanoven\u00e9ho odpo\u010dtu nebo<\/li>\n<li>0,01 % stanov\u00e9 da\u0148ov\u00e9 ztr\u00e1ty za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak 5 % da\u0148ov\u00e9 ztr\u00e1ty.<\/li>\n<\/ul>\n<p>Pokud pl\u00e1tce nepod\u00e1 hl\u00e1\u0161en\u00ed, vy\u00fa\u010dtov\u00e1n\u00ed, n\u00e1sledn\u00e9 hl\u00e1\u0161en\u00ed nebo dodate\u010dn\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed ve stanoven\u00e9 lh\u016ft\u011b a toto zpo\u017ed\u011bn\u00ed je del\u0161\u00ed ne\u017e 5 pracovn\u00edch dn\u016f, vznik\u00e1 povinnost uhradit pokutu ve v\u00fd\u0161i 0,05 % z\u00a0celkov\u00e9 \u010d\u00e1stky dan\u011b, kter\u00e1 m\u00e1 b\u00fdt v\u00a0hl\u00e1\u0161en\u00ed nebo ve vy\u00fa\u010dtov\u00e1n\u00ed uvedena, za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak 0,5 % z\u00a0celkov\u00e9 \u010d\u00e1stky dan\u011b, kter\u00e1 m\u00e1 b\u00fdt v\u00a0hl\u00e1\u0161en\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed uvedena.<\/p>\n<p>Pokud da\u0148ov\u00fd subjekt da\u0148ov\u00e9 tvrzen\u00ed nepod\u00e1 ani dodate\u010dn\u011b, pou\u017eije se horn\u00ed hranice pokuty, nejm\u00e9n\u011b v\u0161ak v\u017edy \u010din\u00ed jej\u00ed v\u00fd\u0161e 500 K\u010d.<\/p>\n<p>Polovi\u010dn\u00ed v\u00fd\u0161e pokuty je za situace, \u017ee je tvrzen\u00ed pod\u00e1no do 30 dn\u016f po marn\u00e9m uplynut\u00ed lh\u016fty pro jeho pod\u00e1n\u00ed a ke dni vyd\u00e1n\u00ed platebn\u00edho v\u00fdm\u011bru nebylo v\u00a0kalend\u00e1\u0159n\u00edm roce zji\u0161t\u011bno jin\u00e9 prodlen\u00ed u da\u0148ov\u00e9ho subjektu.<\/p>\n<p>Maxim\u00e1ln\u00ed v\u00fd\u0161e pokuty nesm\u00ed b\u00fdt vy\u0161\u0161\u00ed ne\u017e 300\u00a0000 K\u010d a naopak pokud v\u00fd\u0161e pokuty je men\u0161\u00ed ne\u017e 1\u00a0000 K\u010d, pokuta se nep\u0159edep\u00ed\u0161e a da\u0148ov\u00e9mu subjektu nevznik\u00e1 povinnosti ji uhradit.<\/p>\n<h3>Pen\u00e1le<\/h3>\n<p>Pen\u00e1le je jin\u00fd typ sankce ne\u017e pokuta. Podstata pen\u00e1le spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee je aplikov\u00e1no za situace, kdy doch\u00e1z\u00ed k\u00a0dom\u011b\u0159en\u00ed dan\u011b. Pojem dom\u011b\u0159en\u00ed znamen\u00e1, \u017ee se jedn\u00e1 o stanoven\u00ed dan\u011b ve v\u00fd\u0161i odli\u0161n\u00e9, ne\u017e byla p\u016fvodn\u011b vym\u011b\u0159ena na z\u00e1klad\u011b \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed.<\/p>\n<p>Pen\u00e1le \u010din\u00ed:<\/p>\n<ul>\n<li>20 %, je-li da\u0148 zvy\u0161ov\u00e1na,<\/li>\n<li>20 %, je-li sni\u017eov\u00e1n da\u0148ov\u00fd odpo\u010det, nebo<\/li>\n<li>1 %, je-li sni\u017eov\u00e1na da\u0148ov\u00e1 ztr\u00e1ta.<\/li>\n<\/ul>\n<p>V\u00a0t\u00e9to souvislosti je dobr\u00e9 v\u011bd\u011bt, \u017ee za ur\u010dit\u00fdch situac\u00ed nevznik\u00e1 povinnosti uhradit pen\u00e1le z\u00a0dom\u011b\u0159en\u00e9 dan\u011b. Jedn\u00e1 se o tyto situace:<\/p>\n<ul>\n<li>da\u0148 je dom\u011b\u0159en\u00e1 na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, kter\u00e9 u\u010dinil da\u0148ov\u00fd subjekt, nebo<\/li>\n<li>kdy\u017e spr\u00e1vce dan\u011b dom\u011b\u0159\u00ed da\u0148 na z\u00e1klad\u011b da\u0148ov\u00e9 kontroly, kterou zah\u00e1jil i p\u0159esto, \u017ee m\u011bl indicie k\u00a0tomu, aby vyzval da\u0148ov\u00fd subjekt k\u00a0pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (viz \u00a7 87 odst. 4 D\u0158).<\/li>\n<\/ul>\n<h2>\u00daroky<\/h2>\n<p>\u00daroky v\u00a0obecn\u00e9 rovin\u011b vyjad\u0159uj\u00ed hodnotu odm\u011bny za zap\u016fj\u010den\u00ed n\u011bjak\u00e9 v\u011bci druhov\u011b ur\u010den\u00e9. Nej\u010dast\u011bji se jedn\u00e1 o odm\u011bnu za zap\u016fj\u010den\u00e9 pen\u00edze, kter\u00e9 v\u011b\u0159itel na ur\u010ditou dobu zap\u016fj\u010dil dlu\u017en\u00edkovi. Po skon\u010den\u00ed kontraktu dlu\u017en\u00edk vrac\u00ed krom\u011b jistiny tak\u00e9 sjednan\u00fd \u00farok.<\/p>\n<p>V\u00a0oblasti da\u0148ov\u00e9ho \u0159\u00e1du se jedn\u00e1 ve sv\u00e9 podstat\u011b o sankci za pozdn\u00ed \u00fahradu povinn\u00e9 platby. Osobou povinnou uhradit \u00faroky m\u016f\u017ee b\u00fdt jak da\u0148ov\u00fd subjekt, tak tak\u00e9 spr\u00e1vce dan\u011b.<\/p>\n<p>Nov\u011b plat\u00ed, \u017ee se \u00farok nep\u0159edep\u00ed\u0161e a neplat\u00ed se, pokud nep\u0159es\u00e1hne \u010d\u00e1stku 1\u00a0000 K\u010d.<\/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<h3>\u00daroky hrazen\u00e9 da\u0148ov\u00fdm subjektem<\/h3>\n<p><strong>a) \u00daroky z\u00a0prodlen\u00ed<\/strong><\/p>\n<p>Z\u00e1kladem pro v\u00fdpo\u010det \u00faroku z\u00a0prodlen\u00ed je bu\u010f splatn\u00e1 da\u0148 uhrazen\u00e1 pozd\u011bji nebo vratka vznikl\u00e1 v\u00a0d\u016fsledku neopr\u00e1vn\u011bn\u00e9ho uplatn\u011bn\u00ed da\u0148ov\u00e9ho odpo\u010dtu nebo dan\u011b.<\/p>\n<p>\u00darok vznik\u00e1 a\u017e od 4. dne n\u00e1sleduj\u00edc\u00edho po dni p\u016fvodn\u00ed splatnosti do dne jej\u00ed platby. Zde bych upozornil, \u017ee na rozd\u00edl u pokuty za pozdn\u00ed pod\u00e1n\u00ed da\u0148ov\u00e9ho tvrzen\u00ed \u2013 zde vznik\u00e1 pokuta a\u017e od 5. pracovn\u00edho dne po term\u00ednu pro pod\u00e1n\u00ed. V\u00a0praxi se to ne v\u017edy rozli\u0161uje.<\/p>\n<p>V\u00fd\u0161e \u00faroku z\u00a0prodlen\u00ed \u010din\u00ed nov\u011b 8 % + repo sazba \u010cNB. V sou\u010dasn\u00e9 dob\u011b je repo sazba \u010cNB ve v\u00fd\u0161i 3,5 %. Tato sazba bude platn\u00e1 pro \u00faroky vznikl\u00e9 v prvn\u00edm pololet\u00ed roku 2026.<\/p>\n<p><strong>b) \u00darok z\u00a0pose\u010dkan\u00e9 \u010d\u00e1stky<\/strong><\/p>\n<p>Po dobu pose\u010dk\u00e1n\u00ed vznik\u00e1 \u00farok z\u00a0pose\u010dkan\u00e9 \u010d\u00e1stky ve v\u00fd\u0161i poloviny \u00faroku z\u00a0prodlen\u00ed.<\/p>\n<h3>\u00daroky hrazen\u00e9 spr\u00e1vcem dan\u011b<\/h3>\n<p><strong>a) \u00darok z\u00a0vratiteln\u00e9ho p\u0159eplatku<\/strong><\/p>\n<p>\u00darok vznik\u00e1 ode dne, kter\u00fd n\u00e1sleduje po dni, kdy m\u011blo doj\u00edt k\u00a0jeho vr\u00e1cen\u00ed a\u017e do dne jeho vr\u00e1cen\u00ed. V\u00fd\u0161e \u00faroku z\u00a0vratiteln\u00e9ho p\u0159eplatku \u010din\u00ed 8 % + repo sazba \u010cNB.<\/p>\n<p><strong>b) \u00darok z\u00a0nespr\u00e1vn\u011b stanoven\u00e9 dan\u011b<\/strong><\/p>\n<p>Jedn\u00e1 se o situaci, kdy byla da\u0148 stanovena v\u00a0nespr\u00e1vn\u00e9 v\u00fd\u0161i. Za to n\u00e1le\u017e\u00ed da\u0148ov\u00e9mu subjektu \u00farok ve v\u00fd\u0161i 8 % + repo sazba \u010cNB. Pokud je vedeno exeku\u010dn\u00ed \u0159\u00edzen\u00ed, tak se \u00farok z\u00a0nespr\u00e1vn\u011b stanoven\u00e9 dan\u011b zvy\u0161uje na dvojn\u00e1sobek.<\/p>\n<p><strong>c) \u00darok z\u00a0da\u0148ov\u00e9ho odpo\u010dtu<\/strong><\/p>\n<p>\u00darok z da\u0148ov\u00e9ho odpo\u010dtu vznik\u00e1 ode dne n\u00e1sleduj\u00edc\u00edho po uplynut\u00ed doby 4 m\u011bs\u00edc\u016f od posledn\u00edho dne lh\u016fty stanoven\u00e9 pro pod\u00e1n\u00ed da\u0148ov\u00e9ho tvrzen\u00ed, ze kter\u00e9ho vypl\u00fdv\u00e1, \u017ee da\u0148ov\u00e9mu subjektu m\u00e1 vzniknout da\u0148ov\u00fd odpo\u010det, nebo ode dne, kdy bylo toto da\u0148ov\u00e9 tvrzen\u00ed pod\u00e1no, pokud bylo pod\u00e1no po lh\u016ft\u011b stanoven\u00e9 pro jeho pod\u00e1n\u00ed, do dne vr\u00e1cen\u00ed, p\u0159eveden\u00ed nebo pou\u017eit\u00ed da\u0148ov\u00e9ho odpo\u010dtu, nejpozd\u011bji v\u0161ak do uplynut\u00ed lh\u016fty pro jeho vr\u00e1cen\u00ed<\/p>\n<p>V\u00fd\u0161e \u00faroku odpov\u00edd\u00e1 polovin\u011b \u00faroku z\u00a0prodlen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u00fd \u0159\u00e1d rozd\u011bluje sankce do n\u011bkolika skupin: p\u0159estupky, pokuty a pen\u00e1le a \u00faroky. P\u0159estupky D\u0158 hovo\u0159\u00ed pouze o jedin\u00e9m p\u0159estupku a ten se t\u00fdk\u00e1 poru\u0161en\u00ed &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2143,"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-2142","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\/2142","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=2142"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2142\/revisions"}],"predecessor-version":[{"id":18530,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2142\/revisions\/18530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2143"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}