{"id":2207,"date":"2021-03-11T06:00:48","date_gmt":"2021-03-11T06:00:48","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/umrti-fyzicke-osoby-z-pohledu-zakona-o-danich-z-prijmu\/"},"modified":"2023-02-01T15:06:42","modified_gmt":"2023-02-01T14:06:42","slug":"umrti-fyzicke-osoby-z-pohledu-zakona-o-danich-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/umrti-fyzicke-osoby-z-pohledu-zakona-o-danich-z-prijmu\/","title":{"rendered":"\u00damrt\u00ed fyzick\u00e9 osoby z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f"},"content":{"rendered":"<p>Z&nbsp;hlediska dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob se zam\u011b\u0159\u00edme p\u0159edev\u0161\u00edm na typy da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, lh\u016fty pro jejich pod\u00e1n\u00ed a obdob\u00ed, za kter\u00e1 se da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed. Smyslem tohoto \u010dl\u00e1nku bude ut\u0159\u00edben\u00ed si z\u00e1kladn\u00edch znalost\u00ed a vytvo\u0159en\u00ed pov\u011bdom\u00ed o t\u00e9to problematice, abychom byli v&nbsp;praxi schopni systematicky z&nbsp;hlediska dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob uchopit a o\u0161et\u0159it i tuto situaci, kter\u00e9 se nikdo nevyhneme.<\/p>\n<p>\u00damrt\u00ed fyzick\u00e9 osoby je zpravidla spojeno s&nbsp;velk\u00fdm z\u00e1rmutkem, za\u0159izov\u00e1n\u00edm poh\u0159bu a \u0159e\u0161en\u00edm d\u011bdick\u00e9ho \u0159\u00edzen\u00ed. Poz\u016fstal\u00ed si v\u0161ak \u010dasto neuv\u011bdomuj\u00ed, \u017ee v souladu s&nbsp;\u010desk\u00fdmi da\u0148ov\u00fdmi p\u0159edpisy je nutn\u00e9 \u0159e\u0161it i p\u0159\u00edpadn\u00e9 da\u0148ov\u00e9 povinnosti, kter\u00e9 se se zem\u0159elou osobou v\u00e1\u017e\u00ed. Fyzick\u00e1 osoba \u2013 poplatn\u00edk dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob pravideln\u011b \u0159e\u0161\u00ed, zda mu vznik\u00e1 povinnost \u010di pr\u00e1vo sestavit a podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k&nbsp;dani z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob za p\u0159\u00edslu\u0161n\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Nejinak je tomu i v&nbsp;p\u0159\u00edpad\u011b, kdy \u010dlov\u011bk zem\u0159e. V&nbsp;t\u00e9to situaci je v\u0161ak \u0159e\u0161en\u00ed t\u00e9to ot\u00e1zky komplikovan\u011bj\u0161\u00ed o to v\u00edce, \u017ee krom\u011b dohled\u00e1v\u00e1n\u00ed a shroma\u017e\u010fov\u00e1n\u00ed podklad\u016f po zem\u0159el\u00e9 osob\u011b, je nutn\u00e9 respektovat p\u0159\u00edsn\u00e9 lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed. A\u010d to m\u016f\u017ee zn\u00edt v&nbsp;dob\u011b po \u00famrt\u00ed \u010dlov\u011bka (\u010dasto citov\u011b bl\u00edzk\u00e9 osoby) v\u00edce ne\u017e cynicky, je nutn\u00e9 z&nbsp;hlediska dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob \u0159e\u0161it tyto z\u00e1kladn\u00ed ot\u00e1zky:<\/p>\n<ul>\n<li>Vznik\u00e1 povinnost podat \/ pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zem\u0159elou osobu?<\/li>\n<li>Kdo bude da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1vat?<\/li>\n<li>V&nbsp;jak\u00fdch lh\u016ft\u00e1ch a za jak\u00e1 obdob\u00ed budou da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1na?<\/li>\n<\/ul>\n<h2>Povinnost podat \/ pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k&nbsp;dani z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159epis\u016f (d\u00e1le jen ZDP) definuje podm\u00ednky a situace, p\u0159i jejich\u017e spln\u011bn\u00ed je nutno podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Tyto podm\u00ednky plat\u00ed v&nbsp;z\u00e1sad\u011b obdobn\u011b i v&nbsp;p\u0159\u00edpad\u011b zem\u0159el\u00e9 osoby a nic nem\u011bn\u00ed na tom, \u017ee tato fyzick\u00e1 osoba ji\u017e ne\u017eije. V&nbsp;sou\u010dasn\u00e9 dob\u011b se toti\u017e na zem\u0159elou osobu z&nbsp;hlediska \u00a7 239a z\u00e1kona \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen D\u0158) pohl\u00ed\u017e\u00ed, jako by \u017eila, a to a\u017e do dne p\u0159edch\u00e1zej\u00edc\u00edho dni pravomocn\u011b skon\u010den\u00e9ho d\u011bdick\u00e9ho \u0159\u00edzen\u00ed. Tento \u010dl\u00e1nek si neklade za c\u00edl \u0159e\u0161it podm\u00ednky pro vznik povinnosti podat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, n\u00fdbr\u017e p\u0159ibl\u00ed\u017eit lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00fdch tvrzen\u00ed, za jak\u00e1 obdob\u00ed se da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed budou pod\u00e1vat a kdo tak bude vlastn\u00edm jm\u00e9nem na \u00fa\u010det poz\u016fstalosti \u010dinit.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/01\/pexels-brett-sayles-3648309.jpg\" alt=\"\" width=\"668\" height=\"444\" class=\"aligncenter size-single-post-thumb wp-image-96710\"><\/p>\n<h2>Osoba spravuj\u00edc\u00ed poz\u016fstalost<\/h2>\n<p>V&nbsp;souladu s \u00a7 239b D\u0158 pln\u00ed da\u0148ovou povinnost z\u016fstavitele tzv. osoba spravuj\u00edc\u00ed poz\u016fstalost, a to vlastn\u00edm jm\u00e9nem na \u00fa\u010det poz\u016fstalosti. Pokud je da\u0148ovou povinnost z\u016fstavitele povinno plnit v\u00edce osob spravuj\u00edc\u00edch poz\u016fstalost, pln\u00ed ji tyto osoby spole\u010dn\u011b a nerozd\u00edln\u011b. Z&nbsp;hlediska finan\u010dn\u00edho \u00fa\u0159adu, resp. spr\u00e1vce dan\u011b, plat\u00ed, \u017ee da\u0148ovou povinnost z\u016fstavitele spravuje spr\u00e1vce dan\u011b, kter\u00fd byl p\u0159\u00edslu\u0161n\u00fd ke spr\u00e1v\u011b t\u00e9to povinnosti v&nbsp;den smrti z\u016fstavitele.<\/p>\n<p>D\u0158 sice pracuje s&nbsp;pojmem tzv. osoby spravuj\u00edc\u00ed poz\u016fstalost, av\u0161ak tento pojem s\u00e1m nedefinuje a ani tento pojem nen\u00ed definov\u00e1n obecn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy. V&nbsp;praxi je spr\u00e1vci dan\u011b b\u011b\u017en\u011b akceptovan\u00e9, \u017ee osobou spravuj\u00edc\u00ed poz\u016fstalost je jeden z&nbsp;d\u011bdic\u016f, o n\u011bm\u017e se d\u011bdicov\u00e9 dohodnou. Pokud k&nbsp;t\u00e9to dohod\u011b nedojde, ur\u010d\u00ed osobu spravuj\u00edc\u00ed poz\u016fstalost spr\u00e1vce dan\u011b.<\/p>\n<h2>Da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed k&nbsp;dani z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>V&nbsp;prv\u00e9 \u0159ad\u011b je nutn\u00e9 stanovit obdob\u00ed, za kter\u00e1 se pod\u00e1vaj\u00ed da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed za zem\u0159elou osobu z&nbsp;hlediska dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob. N\u00e1sledn\u011b je nutn\u00e9 rozhodnout, zda byla v&nbsp;r\u00e1mci t\u011bchto \u010dasov\u00fdch \u00fasek\u016f spln\u011bna n\u011bkter\u00e1 podm\u00ednka ZDP pro povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za p\u0159\u00edslu\u0161n\u00e9 \u010dasov\u00e9 obdob\u00ed. Pokud povinnost podat da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed za jednotliv\u00e9 \u010dasov\u00e9 intervaly vznik\u00e1, existuj\u00ed celkem t\u0159i typy da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a ka\u017ed\u00e9 z&nbsp;nich vykazuje svoje vlastn\u00ed specifick\u00e9 rysy co do obsahu, lh\u016ft pod\u00e1n\u00ed a obdob\u00ed, za kter\u00e1 se sestavuj\u00ed a pod\u00e1vaj\u00ed.<\/p>\n<h3>1. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eI\u201c<\/h3>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eI\u201c se pod\u00e1v\u00e1 za \u010dasov\u00fd interval od 1. ledna do dne p\u0159edch\u00e1zej\u00edc\u00edho \u00famrt\u00ed z\u016fstavitele.<\/p>\n<p>Dle \u00a7 239b D\u0158 je osoba spravuj\u00edc\u00ed poz\u016fstalost povinna podat \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed do 3 m\u011bs\u00edc\u016f ode dne smrti z\u016fstavitele, a to za \u010d\u00e1st zda\u0148ovac\u00edho obdob\u00ed, kter\u00e1 uplynula p\u0159ede dnem jeho smrti. Tuto lh\u016ftu nelze prodlou\u017eit.<\/p>\n<p>V&nbsp;p\u0159\u00edpad\u011b \u00famrt\u00ed fyzick\u00e9 osoby se tedy \u201ene\u010dek\u00e1\u201c na skon\u010den\u00ed kalend\u00e1\u0159n\u00edho roku, v&nbsp;n\u011bm\u017e fyzick\u00e1 osoba zem\u0159ela, n\u00fdbr\u017e je nutn\u00e9 br\u00e1t v&nbsp;potaz \u010dasov\u00fd \u00fasek od 1. ledna do dne p\u0159edch\u00e1zej\u00edc\u00edho \u00famrt\u00ed z\u016fstavitele a \u0159e\u0161it, zda v&nbsp;tomto intervalu byla spln\u011bna n\u011bkter\u00e1 z&nbsp;podm\u00ednek ZDP pro vznik povinnosti sestavit a podat da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud titul pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nenastal, je vhodn\u00e9 (i kdy\u017e nikoliv povinn\u00e9) ozn\u00e1mit m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b tuto skute\u010dnost.<\/p>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eI\u201c se vyzna\u010duje zejm\u00e9na t\u00edm, \u017ee je mo\u017en\u00e9 od z\u00e1kladu dan\u011b uplatnit p\u0159i spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b dle \u00a7 15 ZDP, da\u0148ovou ztr\u00e1tu minul\u00fdch let dle \u00a7 34 ZDP, slevy na dani dle \u00a7 35ba a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed dle \u00a7 35c.<\/p>\n<p>V&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se neprov\u00e1d\u00ed \u00faprava z\u00e1kladu dan\u011b dle \u00a7 23 odst. 8 ZDP, proto\u017ee se na tomto m\u00edst\u011b je\u0161t\u011b nehovo\u0159\u00ed o ukon\u010den\u00ed \u010dinnosti zem\u0159el\u00e9 osoby.<\/p>\n<h3>2. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eM\u201c<\/h3>\n<p>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eM\u201c se pod\u00e1v\u00e1 v&nbsp;p\u0159\u00edpad\u011b, \u017ee do konce kalend\u00e1\u0159n\u00edho roku, v&nbsp;n\u011bm\u017e fyzick\u00e1 osoba zem\u0159ela, nenastalo pravomocn\u00e9 ukon\u010den\u00ed d\u011bdick\u00e9ho \u0159\u00edzen\u00ed. Pokud by bylo d\u011bdick\u00e9 \u0159\u00edzen\u00ed pravomocn\u011b ukon\u010deno v tomt\u00e9\u017e kalend\u00e1\u0159n\u00edm roce, v n\u011bm\u017e fyzick\u00e1 osoba zem\u0159ela, da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eM\u201c by se v\u016fbec nepod\u00e1valo. V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b by se \u0159e\u0161ila povinnost pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed pouze typu \u201eI\u201c a \u201eN\u201c.<\/p>\n<p>Pokud v\u0161ak nen\u00ed d\u011bdick\u00e9 \u0159\u00edzen\u00ed pravomocn\u011b ukon\u010deno do konce kalend\u00e1\u0159n\u00edho roku, v&nbsp;n\u011bm\u017e z\u016fstavitel zem\u0159el, pod\u00e1v\u00e1 se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eM\u201c za obdob\u00ed ode dne \u00famrt\u00ed fyzick\u00e9 osoby do 31. prosince kalend\u00e1\u0159n\u00edho roku, v&nbsp;n\u011bm\u017e z\u016fstavitel zem\u0159el.<\/p>\n<p>Z\u00e1kladn\u00ed lh\u016fta pro pod\u00e1n\u00ed tohoto da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, v&nbsp;p\u0159\u00edpad\u011b pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed osobou spravuj\u00edc\u00ed poz\u016fstalost, je do 3 m\u011bs\u00edc\u016f po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed, p\u0159i elektronick\u00e9m zp\u016fsobu pod\u00e1n\u00ed se lh\u016fta prodlu\u017euje na 4 m\u011bs\u00edce. Prodlou\u017een\u00e1 lh\u016fta pro pod\u00e1n\u00ed tohoto da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u010din\u00ed do 6 m\u011bs\u00edc\u016f po uplynut\u00ed zda\u0148ovac\u00edho obdob\u00ed, pokud da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1 da\u0148ov\u00fd poradce.<\/p>\n<p>Pokud titul pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nenastal, je vhodn\u00e9 (i kdy\u017e nikoliv povinn\u00e9) ozn\u00e1mit m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b tuto skute\u010dnost.<\/p>\n<p>V&nbsp;souladu s \u00a7 38ga ZDP v\u0161ak v&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed nen\u00ed mo\u017en\u00e9 uplatnit nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b dle \u00a7 15 ZDP, slevy na dani dle \u00a7 35ba ZDP (s v\u00fdjimkou slevy na dani dle \u00a7 35 ZDP) a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed dle \u00a7 35c ZDP. Od roku 2015 lze v&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit da\u0148ovou ztr\u00e1tu minul\u00fdch let.<\/p>\n<p>V&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se neprov\u00e1d\u00ed \u00faprava z\u00e1kladu dan\u011b dle \u00a7 23 odst. 8 ZDP, proto\u017ee se na tomto m\u00edst\u011b je\u0161t\u011b nehovo\u0159\u00ed o ukon\u010den\u00ed \u010dinnosti zem\u0159el\u00e9 osoby.<\/p>\n<h3>3. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eN\u201c<\/h3>\n<p>V&nbsp;souladu s \u00a7 239b D\u0158 je osoba spravuj\u00edc\u00ed poz\u016fstalost povinna podat \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed do 30 dn\u016f ode dne pravomocn\u011b skon\u010den\u00e9ho \u0159\u00edzen\u00ed o poz\u016fstalosti, a to za \u010d\u00e1st zda\u0148ovac\u00edho obdob\u00ed, kter\u00e1 uplynula do dne p\u0159edch\u00e1zej\u00edc\u00edho dni pravomocn\u00e9ho skon\u010den\u00ed d\u011bdick\u00e9ho \u0159\u00edzen\u00ed.<\/p>\n<p>Pokud by tedy bylo d\u011bdick\u00e9 \u0159\u00edzen\u00ed pravomocn\u011b ukon\u010deno ve stejn\u00e9m kalend\u00e1\u0159n\u00edm roce, kdy z\u016fstavitel zem\u0159el, pod\u00e1valo by se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eN\u201c za \u010dasov\u00fd interval ode dne \u00famrt\u00ed fyzick\u00e9 osoby do dne p\u0159edch\u00e1zej\u00edc\u00edho pravomocn\u011b skon\u010den\u00e9ho \u0159\u00edzen\u00ed o poz\u016fstalosti.<\/p>\n<p>Pokud by bylo d\u011bdick\u00e9 \u0159\u00edzen\u00ed pravomocn\u011b ukon\u010deno a\u017e v&nbsp;n\u011bkter\u00e9m z&nbsp;p\u0159\u00ed\u0161t\u00edch kalend\u00e1\u0159n\u00edch let, kter\u00e1 n\u00e1sleduj\u00ed po kalend\u00e1\u0159n\u00edm roce \u00famrt\u00ed z\u016fstavitele, pod\u00e1valo by se da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed typu \u201eN\u201c za \u010dasov\u00fd interval od 1. ledna (kalend\u00e1\u0159n\u00edho roku pravomocn\u011b skon\u010den\u00e9ho d\u011bdick\u00e9ho \u0159\u00edzen\u00ed) do dne p\u0159edch\u00e1zej\u00edc\u00edho pravomocn\u011b skon\u010den\u00e9ho \u0159\u00edzen\u00ed o poz\u016fstalosti.<\/p>\n<p>Pokud titul pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nenastal, je vhodn\u00e9 (i kdy\u017e nikoliv povinn\u00e9) ozn\u00e1mit m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b tuto skute\u010dnost.<\/p>\n<p>V&nbsp;souladu s \u00a7 38ga ZDP v\u0161ak v&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed nen\u00ed mo\u017en\u00e9, stejn\u011b jako v&nbsp;da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed typu \u201eM\u201c, uplatnit nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b dle \u00a7 15 ZDP, slevy na dani dle \u00a7 35ba ZDP (s v\u00fdjimkou slevy na dani dle \u00a7 35 ZDP) a da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed dle \u00a7 35c ZDP. Od roku 2015 lze v&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit da\u0148ovou ztr\u00e1tu minul\u00fdch let.<\/p>\n<p>V&nbsp;tomto da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed se ji\u017e ov\u0161em prov\u00e1d\u00ed \u00faprava z\u00e1kladu dan\u011b dle \u00a7 23 odst. 8 ZDP, proto\u017ee nast\u00e1v\u00e1 pravomocn\u00e9 ukon\u010den\u00ed d\u011bdick\u00e9ho \u0159\u00edzen\u00ed.<\/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\/2207\">\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\/2207\">\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>Z\u00e1v\u011br<\/h2>\n<p>V\u00fd\u0161e uveden\u00fd \u010dl\u00e1nek si klade za c\u00edl pouze upozornit na z\u00e1kladn\u00ed souvislosti z&nbsp;hlediska ZDP fyzick\u00fdch osob v&nbsp;p\u0159\u00edpad\u011b \u00famrt\u00ed, zejm\u00e9na ve vazb\u011b na osobu spravuj\u00edc\u00ed poz\u016fstalost, lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed a obdob\u00ed, za kter\u00e1 se da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed sestavuj\u00ed. Smyslem \u010dl\u00e1nku nebylo podrobn\u011b definovat a analyzovat konkr\u00e9tn\u00ed technick\u00e9 \u00fapravy a da\u0148ov\u00e9 transakce \u0159e\u0161en\u00e9 v&nbsp;tom kter\u00e9m typu da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pro tento \u00fa\u010del je nutn\u00e9 se ji\u017e obr\u00e1tit na da\u0148ov\u00e9ho poradce nebo odborn\u00e9ho konzultanta. C\u00edlem \u010dl\u00e1nku bylo upozornit na z\u00e1kladn\u00ed povinnosti sestaven\u00ed a pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed z&nbsp;hlediska ZDP v&nbsp;p\u0159\u00edpad\u011b \u00famrt\u00ed fyzick\u00e9 osoby \u2013 co do lh\u016ft pro pod\u00e1n\u00ed a obdob\u00ed, za kter\u00e1 se vyhotovuj\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z&nbsp;hlediska dan\u011b z&nbsp;p\u0159\u00edjm\u016f fyzick\u00fdch osob se zam\u011b\u0159\u00edme p\u0159edev\u0161\u00edm na typy da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, lh\u016fty pro jejich pod\u00e1n\u00ed a obdob\u00ed, za kter\u00e1 se da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed. Smyslem &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2208,"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":[50,77],"class_list":["post-2207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2207","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=2207"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2207\/revisions"}],"predecessor-version":[{"id":9598,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2207\/revisions\/9598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2208"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}