{"id":355,"date":"2014-02-10T22:00:00","date_gmt":"2014-02-10T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservissankce-podle-danoveho-radu\/"},"modified":"2023-02-01T15:10:08","modified_gmt":"2023-02-01T14:10:08","slug":"infoservissankce-podle-danoveho-radu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservissankce-podle-danoveho-radu\/","title":{"rendered":"Infoservis: Sankce podle da\u0148ov\u00e9ho \u0159\u00e1du"},"content":{"rendered":"

V\u00a0sou\u010dasn\u00e9m da\u0148ov\u011b hektick\u00e9m obdob\u00ed, kdy se na n\u00e1s doslova val\u00ed jeden term\u00edn za druh\u00fdm pro r\u016fzn\u00e1 pod\u00e1n\u00ed, si p\u0159ipome\u0148me sankce, kter\u00e9 p\u0159i poru\u0161en\u00ed povinnost\u00ed da\u0148ov\u00fdm subjekt\u016fm ukl\u00e1d\u00e1 da\u0148ov\u00fd \u0159\u00e1d.<\/strong>
\n<\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n

Da\u0148ov\u00fd \u0159\u00e1d (d\u00e1le jen \u201eD\u0158\u201c) stanov\u00ed, \u017ee poru\u0161\u00ed-li da\u0148ov\u00fd subjekt sv\u00e9 povinnosti p\u0159i spr\u00e1v\u011b dan\u00ed, st\u00edhaj\u00ed da\u0148ov\u00fd subjekt sankce, konkr\u00e9tn\u011b se jedn\u00e1 o pokutu, pen\u00e1le a \u00farok z\u00a0prodlen\u00ed. Tyto sankce jsou pova\u017eov\u00e1ny za p\u0159\u00edslu\u0161enstv\u00ed dan\u011b.<\/p>\n

1. Pokuty<\/h2>\n

1.1 Poru\u0161en\u00ed ml\u010denlivosti<\/h3>\n

Za poru\u0161en\u00ed povinnosti zachov\u00e1vat ml\u010denlivost stanovenou \u00a7 52 a n\u00e1sl. D\u0158, lze fyzick\u00e9 osob\u011b z\u00fa\u010dast\u011bn\u00e9 na spr\u00e1v\u011b dan\u00ed ulo\u017eit pokutu do 500 000 K\u010d<\/strong>.<\/p>\n

1.2 Po\u0159\u00e1dkov\u00e1 pokuta<\/h3>\n

Podle D\u0158 m\u016f\u017ee b\u00fdt ulo\u017eena po\u0159\u00e1dkov\u00e1 pokuta do 50 000 K\u010d tomu, kdo p\u0159i jedn\u00e1n\u00ed veden\u00e9m spr\u00e1vcem dan\u011b z\u00e1va\u017en\u011b zt\u011b\u017euje spr\u00e1vu dan\u00ed t\u00edm, \u017ee:<\/p>\n

    \n
  • navzdory p\u0159edchoz\u00edmu napomenut\u00ed ru\u0161\u00ed po\u0159\u00e1dek<\/li>\n
  • neuposlechne pokynu \u00fa\u0159edn\u00ed osoby, nebo<\/li>\n
  • navzdory p\u0159edchoz\u00edmu napomenut\u00ed se chov\u00e1 ur\u00e1\u017eliv\u011b k \u00fa\u0159edn\u00ed osob\u011b nebo osob\u011b z\u00fa\u010dastn\u011bn\u00e9 na spr\u00e1v\u011b dan\u00ed.<\/li>\n<\/ul>\n

    Po\u0159\u00e1dkov\u00e1 pokuta m\u016f\u017ee b\u00fdt ulo\u017eena i opakovan\u011b. V\u010das podan\u00e9 odvol\u00e1n\u00ed proti rozhodnut\u00ed o ulo\u017een\u00ed po\u0159\u00e1dkov\u00e9 pokuty m\u00e1 \u2013 jako jedno z v\u00fdjimek – odkladn\u00fd \u00fa\u010dinek.<\/p>\n

    1.3 Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b<\/h3>\n

    a) Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h4>\n

    Pokud da\u0148ov\u00fd subjekt nepodal da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo sice podal, ale se zpo\u017ed\u011bn\u00edm del\u0161\u00edm ne\u017e p\u011bt pracovn\u00edch dn\u016f po stanoven\u00e9 lh\u016ft\u011b, vznik\u00e1 mu povinnost uhradit pokutu ve v\u00fd\u0161i:<\/p>\n

      \n
    • 0,05% stanoven\u00e9 dan\u011b za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak 5 % stanoven\u00e9 dan\u011b,<\/li>\n
    • 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 5 % stanoven\u00e9ho odpo\u010dtu, nebo<\/li>\n
    • 0,01% stanoven\u00e9 da\u0148ov\u00e9 ztr\u00e1ty za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prolen\u00ed, nejv\u00fd\u0161e v\u0161ak 5% stanoven\u00e9 da\u0148ov\u00e9 ztr\u00e1ty.<\/li>\n<\/ul>\n

      b) Hl\u00e1\u0161en\u00ed v\u010detn\u011b n\u00e1sledn\u00e9ho hl\u00e1\u0161en\u00ed a vy\u00fa\u010dtov\u00e1n\u00ed v\u010detn\u011b dodate\u010dn\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed<\/h4>\n

      Pokud nedo\u0161lo k pod\u00e1n\u00ed hl\u00e1\u0161en\u00ed \u010di vy\u00fa\u010dtov\u00e1n\u00ed pop\u0159. do\u0161le k jeho pod\u00e1n\u00ed se zpo\u017ed\u011bn\u00edm, a toto zpo\u017ed\u011bn\u00ed bylo del\u0161\u00ed ne\u017e 5 pracovn\u00edch dn\u016f po stanoven\u00e9 lh\u016ft\u011b, vznik\u00e1 povinnost pl\u00e1tci dan\u011b uhradit pokutu ve v\u00fd\u0161i 0,05% z celkov\u00e9 \u010d\u00e1stky dan\u011b, kterou byl povinen v hl\u00e1\u0161en\u00ed nebo vy\u00fa\u010dtov\u00e1n\u00ed uv\u00e9st za ka\u017ed\u00fd n\u00e1sleduj\u00edc\u00ed den prodlen\u00ed, nejv\u00fd\u0161e v\u0161ak 0,5% z celkov\u00e9 \u010d\u00e1stky dan\u011b uveden\u00e9 v hl\u00e1\u0161en\u00ed nebo vy\u00fa\u010dtov\u00e1n\u00ed.<\/p>\n

      Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b vznikl\u00e1 v d\u016fsledku pozdn\u00edho pod\u00e1n\u00ed se nep\u0159edep\u00ed\u0161e a da\u0148ov\u00e9mu subjektu nevznik\u00e1 povinnost ji uhradit, nedos\u00e1hne-li \u010d\u00e1stku 200 K\u010d. Pokud v\u0161ak nedojde k pod\u00e1n\u00ed v\u016fbec, pou\u017eije se pro v\u00fdpo\u010det pokuty v\u017edy horn\u00ed procentu\u00e1ln\u00ed sazba, nejm\u00e9n\u011b v\u0161ak \u010din\u00ed pokuta 500 K\u010d. Maxim\u00e1ln\u00ed v\u00fd\u0161e pokuty m\u016f\u017ee b\u00fdt 300 000 K\u010d.<\/p>\n

      Od leto\u0161n\u00edho roku plat\u00ed, \u017ee v\u00fd\u0161e pokuty za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b je polovi\u010dn\u00ed, pokud:<\/p>\n

        \n
      • da\u0148ov\u00fd subjekt pod\u00e1 tvrzen\u00ed do 30 dn\u016f od marn\u00e9ho uplynut\u00ed lh\u016fty pro jeho pod\u00e1n\u00ed a<\/li>\n
      • v dan\u00e9m kalend\u00e1\u0159n\u00edm roce nebylo spr\u00e1vcem dan\u011b k okam\u017eiku vyd\u00e1n\u00ed platebn\u00edho v\u00fdm\u011bru zji\u0161t\u011bno jin\u00e9 prodlen\u00ed p\u0159i pod\u00e1n\u00ed.<\/li>\n<\/ul>\n

        Pokuta za opo\u017ed\u011bn\u00e9 tvrzen\u00ed dan\u011b sleduje osud dan\u011b (na rozd\u00edl od pokuty za poru\u0161en\u00ed ml\u010denlivosti a po\u0159\u00e1dkov\u00e9 pokuty).<\/p>\n

        2. Pen\u00e1le<\/h3>\n

        Pen\u00e1le lze charakterizovat jako sankci, za chybn\u011b p\u0159iznanou ni\u017e\u0161\u00ed da\u0148. Pen\u00e1le vznik\u00e1 dom\u011b\u0159en\u00edm p\u016fvodn\u011b stanoven\u00e9 ni\u017e\u0161\u00ed dan\u011b a to ve v\u00fd\u0161i:<\/p>\n

          \n
        • 20%, je-li da\u0148 zvy\u0161ov\u00e1na,<\/li>\n
        • 20%, je-li sni\u017eov\u00e1n da\u0148ov\u00fd odpo\u010det, nebo<\/li>\n
        • 1%, je-li sni\u017eov\u00e1na da\u0148ov\u00e1 ztr\u00e1ta.<\/li>\n<\/ul>\n

          Pen\u00e1le vznik\u00e1 na z\u00e1klad\u011b dodate\u010dn\u00e9ho platebn\u00edho v\u00fdm\u011bru. Pokud je dom\u011b\u0159ov\u00e1na da\u0148 na z\u00e1klad\u011b dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo dodate\u010dn\u00e9ho vy\u00fa\u010dtov\u00e1n\u00ed, povinnost uhradit pen\u00e1le z \u010d\u00e1stky, kter\u00e1 je v n\u011bm uveden\u00e1, nevznik\u00e1. Toto je p\u00e1dn\u00fd d\u016fvod pro pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na vy\u0161\u0161\u00ed da\u0148ovou povinnost. <\/strong><\/p>\n

          3. \u00darok z prodlen\u00ed<\/h3>\n

          \u00darok z prodlen\u00ed je ve sv\u00e9 podstat\u011b ekonomick\u00e1 sankce za pozdn\u00ed \u00fahradu dan\u011b. Da\u0148ov\u00e9mu subjektu vznik\u00e1 povinnost uhradit \u00farok z prodlen\u00ed za ka\u017ed\u00fd den prodlen\u00ed, po\u010d\u00ednaje p\u00e1t\u00fdm pracovn\u00edm dnem n\u00e1sleduj\u00edc\u00edm po dni splatnosti a\u017e do dne platby v\u010detn\u011b.<\/p>\n

          V\u00fd\u0161e \u00faroku odpov\u00edd\u00e1 ro\u010dn\u011b v\u00fd\u0161i repo sazby<\/strong> stanoven\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou platn\u00e9 pro prvn\u00ed den p\u0159\u00edslu\u0161n\u00e9ho kalend\u00e1\u0159n\u00edho pololet\u00ed zv\u00fd\u0161en\u00e9 o 14 procentn\u00edch bod\u016f<\/strong>. V sou\u010dasn\u00e9 dob\u011b \u010din\u00ed repo sazba 0,05%. \u00darok z prodlen\u00ed se uplatn\u00ed nejd\u00e9le za p\u011bt let prodlen\u00ed.<\/p>\n

          Na tomto m\u00edst\u011b je dobr\u00e9 p\u0159ipomenout institut pose\u010dk\u00e1n\u00ed. Na z\u00e1klad\u011b \u017e\u00e1dosti da\u0148ov\u00e9ho subjektu nebo z moci \u00fa\u0159edn\u00ed m\u016f\u017ee spr\u00e1vce dan\u011b povolit pose\u010dk\u00e1n\u00ed \u00fahrady dan\u011b, pop\u0159\u00edpad\u011b rozlo\u017een\u00ed jej\u00ed \u00fahrady na spl\u00e1tky. Za dobu pose\u010dk\u00e1n\u00ed vznik\u00e1 sice da\u0148ov\u00e9mu subjektu povinnost uhradit \u00farok z pose\u010dkan\u00e9 \u010d\u00e1stky, ale tento \u00farok odpov\u00edd\u00e1 ro\u010dn\u011b v\u00fd\u0161i repo sazby<\/strong> stanoven\u00e9 \u010cNB, zv\u00fd\u0161en\u00e9 v\u0161ak nikoliv o 14 ale pouze o 7 procentn\u00edch bod\u016f<\/strong>.<\/p>\n

          \u00darok z prodlen\u00ed se nep\u0159edep\u00ed\u0161e a da\u0148ov\u00e9mu subjektu nevznik\u00e1 povinnost jej uhradit, nep\u0159es\u00e1hne-li v \u00fahrnu u jednoho spr\u00e1vce dan\u011b za jedno zda\u0148ovac\u00ed obdob\u00ed \u010d\u00e1stku 200 K\u010d.<\/p>\n

          Od leto\u0161n\u00edho roku D\u0158 stanov\u00ed, \u017ee ode dne smrti z\u016fstavitele do dne skon\u010den\u00ed \u0159\u00edzen\u00ed o poz\u016fstalosti nevznik\u00e1 \u00farok z prodlen\u00ed u nedoplatku vznikl\u00e9ho v d\u016fsledku poru\u0161en\u00ed da\u0148ov\u00e9 povinnosti z\u016fstavitele.<\/p>\n","protected":false},"excerpt":{"rendered":"

          V\u00a0sou\u010dasn\u00e9m da\u0148ov\u011b hektick\u00e9m obdob\u00ed, kdy se na n\u00e1s doslova val\u00ed jeden term\u00edn za druh\u00fdm pro r\u016fzn\u00e1 pod\u00e1n\u00ed, si p\u0159ipome\u0148me sankce, kter\u00e9 p\u0159i poru\u0161en\u00ed povinnost\u00ed da\u0148ov\u00fdm …<\/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":[8,13],"tags":[94],"class_list":["post-355","post","type-post","status-publish","format-standard","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/355","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=355"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/355\/revisions"}],"predecessor-version":[{"id":5385,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/355\/revisions\/5385"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}