{"id":320,"date":"2013-09-18T20:00:00","date_gmt":"2013-09-18T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ruceni-za-dph-odlozeno-do-konce-roku-2013\/"},"modified":"2023-02-01T15:10:12","modified_gmt":"2023-02-01T14:10:12","slug":"ruceni-za-dph-odlozeno-do-konce-roku-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ruceni-za-dph-odlozeno-do-konce-roku-2013\/","title":{"rendered":"Infoservis: Ru\u010den\u00ed za DPH odlo\u017eeno do konce roku 2013"},"content":{"rendered":"<p><strong>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed zve\u0159ejnilo 11. z\u00e1\u0159\u00ed 2013 na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy informaci t\u00fdkaj\u00edc\u00ed se ru\u010den\u00ed za da\u0148 z p\u0159idan\u00e9 hodnoty p\u0159i platb\u011b na jin\u00fd ne\u017e zve\u0159ejn\u011bn\u00fd \u00fa\u010det.<br \/>\n<!--more--><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Autor:\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Nejprve si p\u0159ipome\u0148me podstatu ru\u010den\u00ed za da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty. Do z\u00e1kona o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c) se v\u00a0leto\u0161n\u00edm roce dostalo ustanoven\u00ed \u00a7 109 odst. 2 p\u00edsm. c). Podle tohoto ustanoven\u00ed <strong>se p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed st\u00e1v\u00e1 ru\u010ditelem za nezaplacenou da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty v\u00a0p\u0159\u00edpad\u011b, \u017ee \u00faplata za toto pln\u011bn\u00ed je poskytnuta zcela nebo z\u010d\u00e1sti bezhotovostn\u00edm p\u0159evodem na jin\u00fd \u00fa\u010det poskytovatele zdaniteln\u00e9ho pln\u011bn\u00ed, kter\u00fd je spr\u00e1vcem dan\u011b zve\u0159ejn\u011bn zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup<\/strong>.<\/p>\n<p>Jist\u011b si mnoz\u00ed z\u00a0n\u00e1s vzpom\u00ednaj\u00ed, jak bylo nutno do konce leto\u0161n\u00edho \u00fanora ozn\u00e1mit sv\u00e9mu spr\u00e1vci dan\u011b \u00fa\u010dty pou\u017e\u00edvan\u00e9 pro svoji ekonomickou \u010dinnost, aby byly zve\u0159ejn\u011bny na str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy pr\u00e1v\u011b pro \u00fa\u010dely ru\u010den\u00ed za da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty. N\u00e1sledn\u011b m\u011bly b\u00fdt \u00fa\u010dty zve\u0159ejn\u011bny a od 1. dubna m\u011blo doj\u00edt k\u00a0aplikaci institutu ru\u010den\u00ed v\u00a0praxi. Dne 29. b\u0159ezna 2013 byla Gener\u00e1ln\u00edm finan\u010dn\u00edm \u0159editelstv\u00edm (d\u00e1le jen \u201eGF\u0158) vyd\u00e1na Informace GF\u0158, na jej\u00edm\u017e z\u00e1klad\u011b byl institut ru\u010den\u00ed odlo\u017een a\u017e do 30. z\u00e1\u0159\u00ed 2013 a to z\u00a0d\u016fvodu novosti a relativn\u00ed n\u00e1ro\u010dnosti nov\u00e9 pr\u00e1vn\u00ed \u00fapravy.<\/p>\n<p>Minul\u00fd t\u00fdden \u2013 konkr\u00e9tn\u011b 11. z\u00e1\u0159\u00ed \u2013 byla vyd\u00e1na nov\u00e1 Informace GF\u0158 k\u00a0problematice ru\u010den\u00ed za da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty.<strong> Z\u00e1sadn\u00ed zpr\u00e1vou pro da\u0148ov\u00e9 subjekty je prodlou\u017een\u00ed doby a to a\u017e do 31. prosince 2013, kdy spr\u00e1vci dan\u011b nebudou vyz\u00fdvat k\u00a0\u00fahrad\u011b nedoplatku ru\u010ditele, u kter\u00fdch ru\u010den\u00ed vznikne podle ustanoven\u00ed \u00a7 109 odst. 2 p\u00edsm. c ZDPH<\/strong>.<\/p>\n<p>GF\u0158 zd\u016fvodnilo odlo\u017een\u00ed institutu ru\u010den\u00ed zapo\u010dat\u00fdm legislativn\u00edm procesem, kter\u00fd by m\u011bl vy\u00fastit ke zm\u011bn\u011b komentovan\u00e9ho z\u00e1konn\u00e9ho ustanoven\u00ed. <strong>Zm\u011bna by m\u011bla spo\u010d\u00edvat v\u00a0tom, \u017ee institut ru\u010den\u00ed by se uplat\u0148oval a\u017e p\u0159i platb\u011b za zdaniteln\u00e9 pln\u011bn\u00ed s\u00a0\u00faplatou nad limit odvozen\u00fd ze z\u00e1kona upravuj\u00edc\u00edho omezen\u00ed plateb v\u00a0hotovosti tzn. a\u017e \u00faplaty nad 700 tis. K\u010d<\/strong>. Zm\u011bna je obsa\u017eena v\u00a0n\u00e1vrhu z\u00e1kona o zm\u011bn\u011b da\u0148ov\u00fdch z\u00e1kon\u016f v\u00a0souvislosti s\u00a0rekodifikac\u00ed soukrom\u00e9ho pr\u00e1va, nicm\u00e9n\u011b tento n\u00e1vrh byl Sen\u00e1tem minul\u00fd t\u00fdden zam\u00edtnut.<\/p>\n<p dir=\"ltr\">Z\u00e1v\u011brem bych upozornil, \u017ee Informace GF\u0158 se t\u00fdk\u00e1 pouze ru\u010den\u00ed z\u00a0d\u016fvodu neuhrazen\u00ed platby na zve\u0159ejn\u011bn\u00fd \u00fa\u010det. Je pot\u0159eba si uv\u011bdomit, \u017ee v ustanoven\u00ed \u00a7 109 ZDP jsou i jin\u00e9 typy ru\u010den\u00ed nap\u0159. kdy \u00faplata je neopodstatn\u011bn\u011b odli\u0161n\u00e1 od obvykl\u00e9 ceny \u010di z\u00a0d\u016fvodu, \u017ee poskytovatel je tzv. nespolehliv\u00fdm pl\u00e1tce. <strong>Na tyto dal\u0161\u00ed typy ru\u010den\u00ed uveden\u00e9 v \u00a7 109 ZDPH se komentovan\u00e1 Informace GF\u0158 nevztahuje<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed zve\u0159ejnilo 11. z\u00e1\u0159\u00ed 2013 na webov\u00fdch str\u00e1nk\u00e1ch Finan\u010dn\u00ed spr\u00e1vy informaci t\u00fdkaj\u00edc\u00ed se ru\u010den\u00ed za da\u0148 z p\u0159idan\u00e9 hodnoty p\u0159i platb\u011b na jin\u00fd &#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65],"class_list":["post-320","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/320","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=320"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/320\/revisions"}],"predecessor-version":[{"id":5372,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/320\/revisions\/5372"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}