{"id":225,"date":"2022-07-04T13:44:21","date_gmt":"2022-07-04T11:44:21","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/darkove-poukazy-z-pohledu-dane-z-prijmu\/"},"modified":"2023-02-01T15:05:20","modified_gmt":"2023-02-01T14:05:20","slug":"darkove-poukazy-z-pohledu-dane-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/darkove-poukazy-z-pohledu-dane-z-prijmu\/","title":{"rendered":"D\u00e1rkov\u00e9 poukazy z pohledu dan\u011b z p\u0159\u00edjm\u016f"},"content":{"rendered":"<p>Vzhledem k tomu, \u017ee se bl\u00ed\u017e\u00ed v\u00e1no\u010dn\u00ed \u010das, tedy \u010das, kdy se lid\u00e9 vz\u00e1jemn\u011b obdarov\u00e1vaj\u00ed, lze o\u010dek\u00e1vat, \u017ee tak\u00e9 podnikatelsk\u00e9 subjekty budou cht\u00edt obdarovat sv\u00e9 st\u00e1vaj\u00edc\u00ed \u010di potenci\u00e1ln\u00ed obchodn\u00ed partnery.<\/p>\n<p>Tak jako v ka\u017ed\u00e9 oblasti, tak i v oblasti propaga\u010dn\u00edch d\u00e1rk\u016f doch\u00e1z\u00ed k v\u00fdvoji. K t\u011bm tradi\u010dn\u00edm d\u00e1rk\u016fm v podob\u011b kancel\u00e1\u0159sk\u00fdch \u010di drobn\u00fdch dekora\u010dn\u00edch p\u0159edm\u011bt\u016f n\u00e1m v sou\u010dasn\u00e9 dob\u011b p\u0159ib\u00fdvaj\u00ed vcelku obl\u00edben\u00e9 tzv. d\u00e1rkov\u00e9 poukazy. R\u00e1d bych v dne\u0161n\u00edm p\u0159\u00edsp\u011bvku sezn\u00e1mil \u010dten\u00e1\u0159e s n\u00e1zorem Ministerstva financ\u00ed (d\u00e1le jen \u201eMF&#8220;) na tuto problematiku z pohledu z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP&#8220;).<\/p>\n<h2>I. Propaga\u010dn\u00ed p\u0159edm\u011bty obecn\u011b<\/h2>\n<p>V \u00a7 25 ZDP je stanoveno, \u017ee da\u0148ov\u011b neuznateln\u00e9 jsou v\u00fddaje (n\u00e1klady) na reprezentaci, kter\u00fdmi jsou zejm\u00e9na v\u00fddaje na poho\u0161t\u011bn\u00ed, ob\u010derstven\u00ed a dary.<\/p>\n<p>Za dar se nepova\u017euje reklamn\u00ed nebo propaga\u010dn\u00ed p\u0159edm\u011bt:<\/p>\n<ul>\n<li>kter\u00fd je opat\u0159en obchodn\u00ed firmou nebo ochrannou zn\u00e1mkou poskytovatele tohoto p\u0159edm\u011btu nebo n\u00e1zvem propagovan\u00e9ho zbo\u017e\u00ed nebo slu\u017eby,<\/li>\n<li>jeho\u017e hodnota bez dan\u011b z p\u0159idan\u00e9 hodnoty nep\u0159esahuje 500 K\u010d,<\/li>\n<li>a kter\u00fd nen\u00ed s v\u00fdjimkou tich\u00e9ho v\u00edna p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b.<\/li>\n<\/ul>\n<p>Z v\u00fd\u0161e uveden\u00e9ho tedy vypl\u00fdv\u00e1, za jak\u00fdch podm\u00ednek, jsou reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty (d\u00e1rky) da\u0148ov\u011b uznateln\u00e9. Na tomto m\u00edst\u011b je pot\u0159eba zd\u016fraznit, \u017ee aby se jednalo o da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj (n\u00e1klad), mus\u00ed b\u00fdt spln\u011bny v\u0161echny podm\u00ednky sou\u010dasn\u011b.<\/p>\n<h2>II. Specifikace d\u00e1rkov\u00e9ho poukazu<\/h2>\n<p>D\u00e1rkov\u00fdm poukazem je my\u0161lena pouk\u00e1zka, kterou podnikatel poskytne sv\u00e9mu obchodn\u00edmu partnerovi \u010di z\u00e1kazn\u00edkovi a ten si za tuto pouk\u00e1zku nakoup\u00ed zbo\u017e\u00ed \u010di slu\u017ebu u podnikatele (d\u00e1rce) \u010di u dal\u0161\u00edch smluvn\u00edch partner\u016f.<\/p>\n<p>Podot\u00fdk\u00e1m, \u017ee se jedn\u00e1 o poukaz, kter\u00fd spl\u0148uje podm\u00ednky stanoven\u00e9 v\u00fd\u0161e &#8211; jedn\u00e1 se o poukaz opat\u0159en\u00fd obchodn\u00ed firmou nebo ochrannou zn\u00e1mkou podnikatele nebo n\u00e1zvem propagovan\u00e9ho zbo\u017e\u00ed \u010di slu\u017eby a jej\u00ed\u017e nomin\u00e1ln\u00ed hodnota nep\u0159es\u00e1hne 500 K\u010d.<\/p>\n<h2>III. Stanovisko Ministerstva financ\u00ed<\/h2>\n<p>V z\u00e1\u0159\u00ed 2007 leto\u0161n\u00edho roku byla tato problematika projedn\u00e1na na tzv. Koordina\u010dn\u00edm v\u00fdboru (jedn\u00e1 se o syst\u00e9m opakovan\u00fdch setk\u00e1n\u00ed mezi z\u00e1stupci Komory da\u0148ov\u00fdch poradc\u016f a pracovn\u00edky Ministerstva financ\u00ed, kdy se \u0159e\u0161\u00ed sporn\u00e1 ustanoven\u00ed da\u0148ov\u00fdch z\u00e1kon\u016f) a MF se vyj\u00e1d\u0159ilo n\u00e1sledovn\u011b:<\/p>\n<p><em>\u201eZ povahy \u201ereklamn\u00edho nebo propaga\u010dn\u00edho p\u0159edm\u011btu&#8220; ve smyslu \u00a7 25 odst. 1 p\u00edsm. t) ZDP vypl\u00fdv\u00e1, \u017ee se mus\u00ed jednat o v\u011bc, kter\u00e1 m\u00e1 ur\u010ditou u\u017eitnou nebo estetickou hodnotu, a to sama o sob\u011b (typicky se tedy jedn\u00e1 o tu\u017eky, kalend\u00e1\u0159e, drobn\u00e9 dekorativn\u00ed p\u0159edm\u011bty apod.). Je z\u0159ejm\u00e9, \u017ee popsan\u00e1 pouk\u00e1zka \u017e\u00e1dnou takovouto hodnotu sama o sob\u011b nem\u00e1, ve smyslu \u00a7 25 odst. 1 p\u00edsm. 1) ZDP v\u011bta za te\u010dkou a contrario je tedy <strong>pova\u017eov\u00e1na za dar a jako takov\u00e1 nem\u016f\u017ee b\u00fdt v popsan\u00e9 situaci da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem<\/strong>.&#8220;<\/em><\/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\/225\">\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\/225\">\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>IV. Z\u00e1v\u011brem<\/h2>\n<p>By\u0165 se zd\u016fvodn\u011bn\u00edm MF, pro\u010d se jedn\u00e1 o neda\u0148ov\u00fd v\u00fddaj (n\u00e1klad), nemus\u00edme \u00fapln\u011b souhlasit, pova\u017euji za d\u016fle\u017eit\u00e9 toto stanovisko MF zn\u00e1t, minim\u00e1ln\u011b z toho d\u016fvodu, \u017ee s vysokou pravd\u011bpodobnost\u00ed se t\u00edmto n\u00e1zorem budou \u0159\u00eddit jednotliv\u00ed pracovn\u00edci spr\u00e1vce dan\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vzhledem k tomu, \u017ee se bl\u00ed\u017e\u00ed v\u00e1no\u010dn\u00ed \u010das, tedy \u010das, kdy se lid\u00e9 vz\u00e1jemn\u011b obdarov\u00e1vaj\u00ed, lze o\u010dek\u00e1vat, \u017ee tak\u00e9 podnikatelsk\u00e9 subjekty budou cht\u00edt obdarovat sv\u00e9 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7154,"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":[64],"class_list":["post-225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/225","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=225"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/225\/revisions"}],"predecessor-version":[{"id":7161,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/225\/revisions\/7161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7154"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}