{"id":2280,"date":"2021-05-18T06:00:00","date_gmt":"2021-05-18T06:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jake-jsou-aktualni-opravne-polozky-k-pohledavkam-v-roce-2021\/"},"modified":"2025-03-15T10:54:13","modified_gmt":"2025-03-15T09:54:13","slug":"jake-jsou-aktualni-opravne-polozky-k-pohledavkam","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jake-jsou-aktualni-opravne-polozky-k-pohledavkam\/","title":{"rendered":"Jak\u00e9 jsou aktu\u00e1ln\u00ed opravn\u00e9 polo\u017eky k pohled\u00e1vk\u00e1m v roce 2021"},"content":{"rendered":"<p>Kdy\u017e se \u0159ekne souslov\u00ed opravn\u00e1 polo\u017eka bez bli\u017e\u0161\u00ed specifikace, nen\u00ed z&nbsp;toho hned z\u0159ejm\u00e9, o jakou opravnou polo\u017eku se jedn\u00e1. Pokud si tedy m\u00e1me n\u011bco \u0159\u00edci o opravn\u00fdch polo\u017ek\u00e1ch, je d\u016fle\u017eit\u00e9 si tyto kategorizovat. Z\u00e1kladn\u00edm d\u011bl\u00edtkem pro ur\u010den\u00ed a definici opravn\u00fdch polo\u017eek (d\u00e1le tak\u00e9 jen \u201eOP\u201c) je to, zda je na OP nahl\u00ed\u017eeno z&nbsp;pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f \u010di z&nbsp;pohledu da\u0148ov\u00e9ho.<\/p>\n<p>Da\u0148ov\u00fdm pohledem je my\u0161len pohled z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP), kter\u00fd se v&nbsp;ot\u00e1zk\u00e1ch tvorby a rozpu\u0161t\u011bn\u00ed OP odvol\u00e1v\u00e1 na z\u00e1kon o rezerv\u00e1ch (d\u00e1le jen \u201eZoR\u201c). Lze tedy \u0159\u00edci, \u017ee ZoR je st\u011b\u017eejn\u00edm pr\u00e1vn\u00edm p\u0159edpisem, ve kter\u00e9m jsou nastaveny pravidla pro pr\u00e1ci s&nbsp;opravn\u00fdmi polo\u017ekami. Pouze za spln\u011bn\u00ed podm\u00ednek stanoven\u00fdch v&nbsp;ZoR lze u OP uva\u017eovat o jejich schopnosti sn\u00ed\u017eit z\u00e1klad dan\u011b dle ZDP.<\/p>\n<h2>\u00da\u010detn\u00ed opravn\u00e9 polo\u017eky<\/h2>\n<p>Jednou z&nbsp;hlavn\u00edch \u00fa\u010detn\u00edch z\u00e1sad je z\u00e1sada opatrnosti p\u0159i oce\u0148ov\u00e1n\u00ed majetku \u00fa\u010detn\u00ed jednotky. Z\u00e1sada opatrnosti spo\u010d\u00edv\u00e1 v&nbsp;tom, \u017ee by \u00fa\u010detn\u00ed jednotka m\u011bla do ocen\u011bn\u00ed aktiv zahrnout riziko znehodnocen\u00ed sv\u00e9ho majetku. V&nbsp;principu jde o to, aby ocen\u011bn\u00ed majetku pokud mo\u017eno co nejv\u00edce v\u011brn\u011b zobrazovalo jeho skute\u010dnou hodnotu.<\/p>\n<p>\u00da\u010detn\u00ed jednotka mus\u00ed v&nbsp;r\u00e1mci inventarizac\u00ed tedy vyhodnotit a vytipovat ur\u010dit\u00e1 rizika a tato rizika prom\u00edtnout do ocen\u011bn\u00ed majetku. Je d\u016fle\u017eit\u00e9 upozornit, \u017ee se v p\u0159\u00edpad\u011b OP mus\u00ed jednat o do\u010dasn\u00e9 sn\u00ed\u017een\u00ed hodnoty majetku, nikoliv o trval\u00e9 znehodnocen\u00ed.<\/p>\n<p>Na samostatn\u00fd \u010dl\u00e1nek by vydalo samotn\u00e9 vytipov\u00e1n\u00ed majetku, ke kter\u00e9mu m\u00e1 b\u00fdt \u00fa\u010detn\u00ed OP vytv\u00e1\u0159ena, zda se jedn\u00e1 o trval\u00e9 \u010di do\u010dasn\u00e9 znehodnocen\u00ed dan\u00e9ho aktiva a v&nbsp;jak\u00e9 v\u00fd\u0161i m\u00e1 \u00fa\u010detn\u00ed jednotka vytvo\u0159it \u00fa\u010detn\u00ed opravnou polo\u017eku.<\/p>\n<p>Opravn\u00e9 polo\u017eky m\u016f\u017eou b\u00fdt vytv\u00e1\u0159eny ve sv\u00e9 podstat\u011b ke v\u0161em aktiv\u016fm s&nbsp;v\u00fdjimkou p\u0159echodn\u00fdch \u00fa\u010dt\u016f aktiv. My v\u0161ak z\u016fstaneme u opravn\u00fdch polo\u017eek k&nbsp;pohled\u00e1vk\u00e1m. Princip \u00fa\u010dtov\u00e1n\u00ed si uk\u00e1\u017eeme na p\u0159\u00edkladu.<\/p>\n<h3>P\u0159\u00edklad<\/h3>\n<p>\u00da\u010detn\u00ed jednotka eviduje pohled\u00e1vku z&nbsp;obchodn\u00edho vztahu ve v\u00fd\u0161i 100.000 K\u010d. Pohled\u00e1vka je d\u00e9le ne\u017e 180 dn\u016f po splatnosti a tak bylo rozhodnuto o vytvo\u0159en\u00ed \u00fa\u010detn\u00ed OP ve v\u00fd\u0161i 20 %. Po vytvo\u0159en\u00ed \u00fa\u010detn\u00ed OP doch\u00e1z\u00ed k&nbsp;\u00fahrad\u011b cel\u00e9 pohled\u00e1vky dlu\u017en\u00edkem.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vystaven\u00ed faktury za slu\u017eby<\/td>\n<td>100.000<\/td>\n<td>311<\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>Tvorba \u00fa\u010detn\u00ed OP<\/td>\n<td>20.000<\/td>\n<td>559<\/td>\n<td>391<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada faktury dlu\u017en\u00edkem<\/td>\n<td>100.000<\/td>\n<td>221<\/td>\n<td>311<\/td>\n<\/tr>\n<tr>\n<td>Rozpu\u0161t\u011bn\u00ed (zru\u0161en\u00ed) \u00fa\u010detn\u00ed OP<\/td>\n<td>20.000<\/td>\n<td>391<\/td>\n<td>559<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pro up\u0159esn\u011bn\u00ed uv\u00e1d\u00edm, \u017ee \u00fa\u010det 559 nen\u00ed da\u0148ov\u011b \u00fa\u010dinn\u00fd.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5041\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/05\/green-chameleon-s9CC2SKySJM-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>Da\u0148ov\u00e9 opravn\u00e9 polo\u017eky<\/h2>\n<p>Na rozd\u00edl od \u00fa\u010detn\u00edch OP, kde jsme si nijak nedefinovali pohled\u00e1vky, k&nbsp;nim\u017e jsou vytv\u00e1\u0159eny \u00fa\u010detn\u00ed OP, tak u tvorby da\u0148ov\u00fdch OP mus\u00edme respektovat tu skute\u010dnost, \u017ee da\u0148ov\u00e9 OP lze tvo\u0159it pouze k&nbsp;ur\u010dit\u00fdm pohled\u00e1vk\u00e1m. Kter\u00e9 pohled\u00e1vky to jsou, \u0159e\u0161\u00ed pr\u00e1v\u011b ZoR.<\/p>\n<p>Podle ZoR lze tvo\u0159it da\u0148ov\u00e9 OP k&nbsp;pohled\u00e1vk\u00e1m, p\u0159i jejich\u017e vzniku bylo \u00fa\u010dtov\u00e1no do zdaniteln\u00fdch v\u00fdnos\u016f. A d\u00e1le tak\u00e9 postupn\u00edk p\u0159i postoupen\u00ed pohled\u00e1vky m\u016f\u017ee tvo\u0159it da\u0148ovou OP do v\u00fd\u0161e jej\u00ed rozvahov\u00e9 hodnoty, pokud v\u0161ak uhradil po\u0159izovac\u00ed ceny pohled\u00e1vky.<\/p>\n<p>Naopak ZoR zmi\u0148uje, \u017ee se nesm\u00ed jednat o pohled\u00e1vky nap\u0159. vznikl\u00fdch z&nbsp;titulu cenn\u00fdch pap\u00edr\u016f, \u00fav\u011bru, z\u00e1p\u016fj\u010dky, ru\u010den\u00ed, z\u00e1loh, pln\u011bn\u00ed ve prosp\u011bch vlastn\u00edho kapit\u00e1lu, smluvn\u00edch sankc\u00ed.<\/p>\n<p>P\u0159ed samotnou tvorbou da\u0148ov\u00e9 OP mus\u00ed tak\u00e9 v\u011b\u0159itel prov\u011b\u0159it, zda nem\u00e1 za dlu\u017en\u00edkem dluh, kter\u00fd by byl mo\u017en\u00fd proti pohled\u00e1vce zapo\u010d\u00edst.<\/p>\n<p>Nezapome\u0148me tak\u00e9 na to, \u017ee ZoR pro da\u0148ovou uznatelnost vy\u017eaduje za\u00fa\u010dtov\u00e1n\u00ed da\u0148ov\u00e9 opravn\u00e9 polo\u017eky. \u00da\u010dtov\u00e1n\u00ed si op\u011bt uk\u00e1\u017eeme na p\u0159\u00edkladu.<\/p>\n<h3>P\u0159\u00edklad<\/h3>\n<p>Da\u0148ov\u00fd subjekt eviduje ve sv\u00e9m \u00fa\u010detnictv\u00ed pohled\u00e1vku za dlu\u017en\u00edkem v&nbsp;insolven\u010dn\u00edm \u0159\u00edzen\u00ed ve v\u00fd\u0161i 100.000 K\u010d. V&nbsp;r\u00e1mci insolven\u010dn\u00edho \u0159\u00edzen\u00ed \u0159\u00e1dn\u011b p\u0159ihl\u00e1sil svoji pohled\u00e1vku a byl tak opr\u00e1vn\u011bn vytvo\u0159it da\u0148ovou OP ve v\u00fd\u0161i 100 % jej\u00ed rozvahov\u00e9 hodnoty.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vystaven\u00ed faktury za slu\u017eby<\/td>\n<td>100.000<\/td>\n<td>311<\/td>\n<td>602<\/td>\n<\/tr>\n<tr>\n<td>Tvorba da\u0148ov\u00e9 OP<\/td>\n<td>100.000<\/td>\n<td>558<\/td>\n<td>391<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Opravn\u00e9 polo\u017eky k&nbsp;insolven\u010dn\u00edm pohled\u00e1vk\u00e1m<\/h3>\n<p>Aby da\u0148ov\u00fd subjekt mohl vytvo\u0159it da\u0148ov\u011b \u00fa\u010dinnou OP, mus\u00ed p\u0159ihl\u00e1sit pohled\u00e1vku do insolven\u010dn\u00edho \u0159\u00edzen\u00ed do lh\u016fty stanoven\u00e9 soudem, pokud bylo soudem rozhodnuto o \u00fapadku. P\u0159i reorganizaci posta\u010d\u00ed, kdy\u017e dlu\u017en\u00edk uvede pohled\u00e1vku v\u011b\u0159itele v&nbsp;seznamu sv\u00fdch dluh\u016f. Opravn\u00e1 polo\u017eka se vytvo\u0159\u00ed a\u017e do v\u00fd\u0161e jej\u00ed rozvahov\u00e9 hodnoty.<\/p>\n<p>Z&nbsp;tvorby jsou v\u0161ak vylou\u010deny pohled\u00e1vky za osobou spojenou a d\u00e1le pohled\u00e1vky, kter\u00e9 jsou ji\u017e proml\u010den\u00e9.<\/p>\n<h3>Opravn\u00e9 polo\u017eky k&nbsp;neproml\u010den\u00fdm pohled\u00e1vk\u00e1m splatn\u00fdm po 31. 12. 1994<\/h3>\n<p>Pro tvorbu da\u0148ov\u00e9 OP k&nbsp;neproml\u010den\u00fdm pohled\u00e1vk\u00e1m je rozhoduj\u00edc\u00ed doba po splatnosti pohled\u00e1vky. ZoR stanov\u00ed tyto pravidla:<\/p>\n<ul>\n<li>pokud je doba po splatnosti del\u0161\u00ed ne\u017e 18 m\u011bs\u00edc\u016f, lze vytvo\u0159it OP do v\u00fd\u0161e 50 % rozvahov\u00e9 hodnoty pohled\u00e1vky,<\/li>\n<li>pokud je doba po splatnosti del\u0161\u00ed ne\u017e 30 m\u011bs\u00edc\u016f, lez vytvo\u0159it OP do v\u00fd\u0161e 100 % rozvahov\u00e9 hodnoty pohled\u00e1vky.<\/li>\n<\/ul>\n<p>Pro tvorbu da\u0148ov\u00e9 OP u pohled\u00e1vky nabyt\u00e9 postoupen\u00edm, jej\u00ed\u017e rozvahov\u00e1 hodnota p\u0159i jej\u00edm vzniku byla vy\u0161\u0161\u00ed ne\u017e 200&nbsp;000 K\u010d plat\u00ed, \u017ee ohledn\u011b t\u00e9to pohled\u00e1vky mus\u00ed b\u00fdt vedeno rozhod\u010d\u00ed, soudn\u00ed \u010di spr\u00e1vn\u00ed \u0159\u00edzen\u00ed a v\u011b\u0159itel se tohoto \u0159\u00edzen\u00ed mus\u00ed aktivn\u011b \u00fa\u010dastnit.<\/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\/2280\">\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\/2280\">\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>Opravn\u00e9 polo\u017eky k&nbsp;pohled\u00e1vk\u00e1m do 30 000 K\u010d<\/h3>\n<p>U t\u011bchto tzv. mal\u00fdch pohled\u00e1vek lze vytvo\u0159it da\u0148ovou OP a\u017e do v\u00fd\u0161e 100 % rozvahov\u00e9 hodnoty pohled\u00e1vky za t\u011bchto podm\u00ednek:<\/p>\n<ul>\n<li>nesm\u00ed se jednat o pohled\u00e1vky za osobou spojenou,<\/li>\n<li>p\u0159i vzniku pohled\u00e1vky nep\u0159es\u00e1hla jej\u00ed hodnota 30&nbsp;000 K\u010d,<\/li>\n<li>od splatnosti uplynula lh\u016fta del\u0161\u00ed ne\u017e 12 m\u011bs\u00edc\u016f a<\/li>\n<li>celkov\u00e1 suma pohled\u00e1vek za t\u00edmto dlu\u017en\u00edkem nep\u0159es\u00e1hla 30&nbsp;000 K\u010d za obdob\u00ed, za n\u011bj\u017e se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<h3>Opravn\u00e9 polo\u017eky k&nbsp;pohled\u00e1vk\u00e1m z&nbsp;titulu ru\u010den\u00ed za clo<\/h3>\n<p>Jedn\u00e1 se posledn\u00ed typ da\u0148ov\u00e9 OP, kter\u00fd n\u00e1m ZoR nab\u00edz\u00ed. Toto ustanoven\u00ed se t\u00fdk\u00e1 poplatn\u00edk\u016f, kte\u0159\u00ed podle celn\u00edho z\u00e1kona ru\u010d\u00ed za clo. Nedomn\u00edv\u00e1m se v\u0161ak, \u017ee se to t\u00fdk\u00e1 velk\u00e9ho mno\u017estv\u00ed subjekt\u016f.<\/p>\n<h2>Doporu\u010den\u00ed na z\u00e1v\u011br<\/h2>\n<p>Da\u0148ov\u00fd poplatn\u00edk \u2013 \u00fa\u010detn\u00ed jednotka \u2013 by rozhodn\u011b m\u011bl d\u016fsledn\u011b rozli\u0161ovat mezi \u00fa\u010detn\u00ed a da\u0148ovou opravnou polo\u017ekou. Jak bylo uvedeno v\u00fd\u0161e, jsou to diametr\u00e1ln\u011b odli\u0161n\u00e9 pr\u00e1vn\u00ed kategorie.<\/p>\n<p>Zat\u00edmco \u00fa\u010detn\u00ed OP je tvo\u0159ena a rozpou\u0161t\u011bna toliko v&nbsp;mez\u00edch obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad a t\u00edm je tedy ovlivn\u011bna ve sv\u00e9 podstat\u011b subjektivn\u00edm \u00fahlem pohledu samotn\u00e9 \u00fa\u010detn\u00ed jednotky, u da\u0148ov\u00e9 OP tomu tak nen\u00ed. Tvorba a rozpou\u0161t\u011bn\u00ed da\u0148ov\u00fdch OP je striktn\u011b d\u00e1na pravidly uveden\u00fdmi v&nbsp;ZoR.<\/p>\n<p>Pokud by tedy da\u0148ov\u00fd subjekt rozd\u00edl mezi \u00fa\u010detn\u00ed OP a da\u0148ovou OP nerozli\u0161il, tak by mohlo doj\u00edt k&nbsp;tomu, \u017ee chybn\u011b stanov\u00ed sv\u016fj z\u00e1klad dan\u011b z&nbsp;p\u0159\u00edjm\u016f, nebo\u0165 pouze da\u0148ov\u00e1 opravn\u00e1 polo\u017eka m\u00e1 schopnost sn\u00ed\u017eit z\u00e1klad dan\u011b z&nbsp;p\u0159\u00edjm\u016f!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kdy\u017e se \u0159ekne souslov\u00ed opravn\u00e1 polo\u017eka bez bli\u017e\u0161\u00ed specifikace, nen\u00ed z&nbsp;toho hned z\u0159ejm\u00e9, o jakou opravnou polo\u017eku se jedn\u00e1. Pokud si tedy m\u00e1me n\u011bco \u0159\u00edci &#8230;<\/p>\n","protected":false},"author":14,"featured_media":2281,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,91,116],"class_list":["post-2280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-danovy-vydaj","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2280","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=2280"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2280\/revisions"}],"predecessor-version":[{"id":5143,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2280\/revisions\/5143"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2281"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}