{"id":377,"date":"2025-01-14T12:46:08","date_gmt":"2025-01-14T11:46:08","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-vypujcka-automobilu\/"},"modified":"2025-01-14T12:49:39","modified_gmt":"2025-01-14T11:49:39","slug":"infoservis-vypujcka-automobilu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-vypujcka-automobilu\/","title":{"rendered":"Infoservis: V\u00fdp\u016fj\u010dka automobilu"},"content":{"rendered":"<h2>Soukromopr\u00e1vn\u00ed \u00faprava<\/h2>\n<p>Abychom byli schopni \u0159\u00e1dn\u011b aplikovat da\u0148ov\u00e9 p\u0159edpisy na situaci, kdy je u\u017e\u00edv\u00e1n automobil na z\u00e1klad\u011b smlouvy o v\u00fdp\u016fj\u010dce, nejprve si zopakujme, jak jsou jednotliv\u00e9 pr\u00e1vn\u00ed vztahy definovan\u00e9 ob\u010dansk\u00fdm z\u00e1kon\u00edkem. Pochopen\u00ed soukromopr\u00e1vn\u00ed \u00fapravy je pro da\u0148ov\u00e9 posouzen\u00ed z\u00e1sadn\u00ed.<\/p>\n<p><strong>N\u00e1jemn\u00ed smlouvou<\/strong> se pronaj\u00edmatel zavazuje p\u0159enechat n\u00e1jemci v\u011bc k do\u010dasn\u00e9mu u\u017e\u00edv\u00e1n\u00ed a n\u00e1jemce se zavazuje platit za to pronaj\u00edmateli <strong>n\u00e1jemn\u00e9<\/strong>. <strong>V\u00fdznamn\u00fdm znakem n\u00e1jmu je tedy \u00faplatnost<\/strong>.<\/p>\n<p><strong>Smlouvou o v\u00fdp\u016fj\u010dce<\/strong> p\u016fj\u010ditel p\u0159enech\u00e1v\u00e1 vyp\u016fj\u010diteli nezu\u017eivatelnou v\u011bc a zavazuje se mu umo\u017enit jej\u00ed <strong>bezplatn\u00e9<\/strong> do\u010dasn\u00e9 u\u017e\u00edv\u00e1n\u00ed. <strong>Z\u00e1sadn\u00edm atributem smlouvy o v\u00fdp\u016fj\u010dce je jej\u00ed bezplatnost, \u010d\u00edm\u017e se li\u0161\u00ed od smlouvy n\u00e1jemn\u00ed<\/strong>.<\/p>\n<p>Drobn\u00e9 vysv\u011btlen\u00ed k pojmu nezu\u017eivateln\u00e1 v\u011bc \u2013 ob\u010dansk\u00fd z\u00e1kon\u00edk rozli\u0161uje movit\u00e9 v\u011bci na zu\u017eivateln\u00e9 a nezu\u017eivateln\u00e9, p\u0159i\u010dem\u017e za zu\u017eivatelnou pova\u017euje tu movitou v\u011bc, jej\u00ed\u017e b\u011b\u017en\u00e9 pou\u017eit\u00ed spo\u010d\u00edv\u00e1 v jej\u00edm spot\u0159ebov\u00e1n\u00ed, zpracov\u00e1n\u00ed nebo zcizen\u00ed (nap\u0159. potraviny, topivo, materi\u00e1l, zbo\u017e\u00ed na sklad\u011b \u010di pen\u00edze). Ostatn\u00ed v\u011bci jsou nezu\u017eivateln\u00e9.<\/p>\n<p>Vedle v\u00fdp\u016fj\u010dky se je\u0161t\u011b m\u016f\u017eeme setkat s pojmem <strong>v\u00fdprosa<\/strong>. Od v\u00fdp\u016fj\u010dky se li\u0161\u00ed p\u0159edev\u0161\u00edm v tom, \u017ee p\u0159i v\u00fdprose nen\u00ed dohodnuta doba, po kterou m\u016f\u017ee v\u00fdprosn\u00edk bezplatn\u011b u\u017e\u00edvat p\u016fj\u010ditelovu v\u011bc, tak\u017ee ji p\u016fj\u010ditel m\u016f\u017ee \u017e\u00e1dat kdykoli zp\u011bt. D\u00e1le u v\u00fdprosy nen\u00ed sjedn\u00e1n \u00fa\u010del, ke kter\u00e9mu se m\u00e1 v\u011bc u\u017e\u00edvat.<\/p>\n<p>V praxi se s v\u00fdp\u016fj\u010dkou automobilu m\u016f\u017eeme setkat nej\u010dast\u011bji ve dvou p\u0159\u00edpadech:<\/p>\n<ul>\n<li>v\u00fdp\u016fj\u010dka je mezi rodinn\u00fdmi p\u0159\u00edslu\u0161n\u00edky,<\/li>\n<li>v\u00fdp\u016fj\u010dka souvisej\u00edc\u00ed se zaji\u0161\u0165ovac\u00edm p\u0159evodem vlastnick\u00e9ho pr\u00e1va.<\/li>\n<\/ul>\n<p>Vysv\u011btleme si podstatu v\u00fdp\u016fj\u010dky u zaji\u0161\u0165ovac\u00edho p\u0159evodu vlastnick\u00e9ho pr\u00e1va. Podnikatel (d\u00e1le jen \u201edlu\u017en\u00edk\u201c) se rozhodne, \u017ee si po\u0159\u00edd\u00ed automobil, jeho\u017e financov\u00e1n\u00ed bude realizov\u00e1no bankovn\u00edm \u00fav\u011brem. Banka (d\u00e1le jen \u201ev\u011b\u0159itel\u201c) dlu\u017en\u00edkovi poskytne \u00fav\u011br. V r\u00e1mci zaji\u0161t\u011bn\u00ed splatnosti sv\u00e9 \u00fav\u011brov\u00e9 pohled\u00e1vky uzav\u00edr\u00e1 v\u011b\u0159itel (banka) s dlu\u017en\u00edkem <strong>smlouvu o zaji\u0161\u0165ovac\u00edm p\u0159evodu vlastnick\u00e9ho pr\u00e1va (d\u00e1le jen \u201eZPVP\u201c)<\/strong>, jej\u00edm\u017e smyslem je motivace dlu\u017en\u00edka ke spln\u011bn\u00ed sv\u00e9ho \u00fav\u011brov\u00e9ho z\u00e1vazku. Smlouva o ZPVP je zpravidla uzav\u00edr\u00e1na s rozvazovac\u00ed podm\u00ednkou, kdy n\u00e1sledkem spln\u011bn\u00ed dluhu (splacen\u00ed \u00fav\u011bru) dlu\u017en\u00edkem doch\u00e1z\u00ed k automatick\u00e9mu p\u0159echodu p\u0159eveden\u00e9ho pr\u00e1va zp\u011bt na p\u0159evodce (dlu\u017en\u00edka). Tento zaji\u0161\u0165ovac\u00ed institut je pou\u017e\u00edv\u00e1n ze shodn\u00e9ho d\u016fvodu jako jin\u00e9 formy zaji\u0161t\u011bn\u00ed, nap\u0159. zaji\u0161t\u011bn\u00edm postoupen\u00edm pohled\u00e1vky, z\u00e1stavn\u00ed pr\u00e1vo k v\u011bci, ru\u010den\u00ed apod. ZPVP m\u00e1 zabr\u00e1nit dlu\u017en\u00edkovi, aby p\u0159ed spln\u011bn\u00edm sv\u00e9ho z\u00e1vazku jakkoliv p\u0159evedl vlastnick\u00e9 pr\u00e1vo k p\u0159edm\u011btu zaji\u0161t\u011bn\u00ed na t\u0159et\u00ed osobu a t\u00edm vystavil v\u011b\u0159itele v\u011bt\u0161\u00edmu riziku v p\u0159\u00edpad\u011b vym\u00e1h\u00e1n\u00ed nesplacen\u00e9 pohled\u00e1vky (\u00fav\u011bru). Dlu\u017en\u00edk je p\u0159evodem vlastnick\u00e9ho pr\u00e1va omezen v dispozici s p\u0159edm\u011btem zaji\u0161t\u011bn\u00ed ve vztahu k jeho zcizen\u00ed nebo umo\u017en\u011bn\u00ed jeho vyu\u017e\u00edv\u00e1n\u00ed t\u0159et\u00ed osobou. Tyto dispozice mohou v\u0161ak b\u00fdt dlu\u017en\u00edkovi umo\u017en\u011bny po p\u0159edchoz\u00edm souhlasu v\u011b\u0159itele.<\/p>\n<p>Aby mohl dlu\u017en\u00edk ekonomicky automobil u\u017e\u00edvat, je sou\u010dasn\u011b s uzav\u0159en\u00edm smlouvy o ZPVP tak\u00e9 s dlu\u017en\u00edkem uzav\u0159ena <strong>smlouva o v\u00fdp\u016fj\u010dce<\/strong>, na jej\u00edm\u017e z\u00e1klad\u011b dlu\u017en\u00edk nad\u00e1le vyu\u017e\u00edv\u00e1 p\u0159edm\u011bt zaji\u0161t\u011bn\u00ed. Pokud by tato smlouva uzav\u0159ena nebyla, tak by dlu\u017en\u00edk nem\u011bl \u017e\u00e1dn\u00fd pr\u00e1vn\u00ed titul k u\u017e\u00edv\u00e1n\u00ed dan\u00e9ho automobilu. Jednalo by se o u\u017e\u00edv\u00e1n\u00ed bez pr\u00e1vn\u00edho d\u016fvodu.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee dlu\u017en\u00edk nespln\u00ed sv\u016fj z\u00e1vazek \u0159\u00e1dn\u011b a v\u010das, je v\u011b\u0159itel opr\u00e1vn\u011bn dom\u00e1hat se uspokojen\u00ed sv\u00e9 pohled\u00e1vky z p\u0159edm\u011btu p\u0159eveden\u00e9ho pr\u00e1va. Nepln\u00ed-li dlu\u017en\u00edk z\u00e1vazky z \u00fav\u011brov\u00e9 smlouvy, zejm\u00e9na nespl\u00e1c\u00ed-li dlu\u017enou \u010d\u00e1stku \u00fav\u011bru, v\u011b\u0159itel na z\u00e1klad\u011b smluvn\u00edho ujedn\u00e1n\u00ed odeb\u00edr\u00e1 p\u0159edm\u011bt zaji\u0161t\u011bn\u00ed. N\u00e1sleduje prodej automobilu za co nejv\u00fdhodn\u011bj\u0161\u00ed cenu. Z v\u00fdnosu dosa\u017een\u00e9ho prodejem p\u0159edm\u011btu zaji\u0161t\u011bn\u00ed v\u011b\u0159itel uspokojuje svou splatnou pohled\u00e1vku. Kladn\u00fd rozd\u00edl mezi dosa\u017een\u00fdm v\u00fdnosem (pon\u00ed\u017een\u00fdm o p\u0159\u00edpadn\u00e9 n\u00e1klady souvisej\u00edc\u00ed s prodejem) a nesplacenou v\u00fd\u0161\u00ed pohled\u00e1vky je v\u011b\u0159itel povinen dlu\u017en\u00edkovi vydat.<\/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\/377\">\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\/377\">\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>Da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) m\u00e1 pro situaci, kdy je automobil u\u017e\u00edv\u00e1n na z\u00e1klad\u011b smlouvy o v\u00fdp\u016fj\u010dce, zvl\u00e1\u0161tn\u00ed \u00fapravu. Zam\u011b\u0159me se na problematiku odpis\u016f, pohonn\u00fdch hmot a majetkov\u00fd prosp\u011bch z d\u016fvodu bezplatn\u00e9ho pou\u017e\u00edv\u00e1n\u00ed vyp\u016fj\u010den\u00e9ho automobilu.<\/p>\n<h3>a) Da\u0148ov\u00e9 odpisy<\/h3>\n<p>Podstata zvl\u00e1\u0161tn\u00ed \u00fapravy pro uplat\u0148ov\u00e1n\u00ed odpis\u016f, kterou najdeme v \u00a7 28 odst. 4 ZDP, spo\u010d\u00edv\u00e1 v tom, \u017ee <strong>dlu\u017en\u00edk, uzav\u0159e-li sou\u010dasn\u011b se smlouvou o ZPVP s v\u011b\u0159itelem smlouvu o v\u00fdp\u016fj\u010dce, m\u00e1 n\u00e1rok na uplatn\u011bn\u00ed da\u0148ov\u00fdch odpis\u016f<\/strong>. Jednou z obecn\u00fdch z\u00e1sad p\u0159i uplat\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch odpis\u016f je toti\u017e to, \u017ee da\u0148ov\u00e9 odpisy m\u016f\u017ee uplatnit vlastn\u00edk majetku (a\u017e na v\u00fdjimky &#8211; pr\u00e1v\u011b nap\u0159. ZPVP). Je samoz\u0159ejmost\u00ed, \u017ee v \u00a7 27 ZDP najdeme z\u00e1kaz odpisov\u00e1n\u00ed tohoto majetku u v\u011b\u0159itele. Je to logick\u00e9, nebo\u0165 nelze jeden majetek odpisovat sou\u010dasn\u011b u dvou da\u0148ov\u00fdch subjekt\u016f.<\/p>\n<h3>b) Uplat\u0148ov\u00e1n\u00ed pohonn\u00fdch hmot<\/h3>\n<p>V \u00a7 24 odst. 2 p\u00edsm. k) 3 ZDP najdeme odpov\u011b\u010f na ot\u00e1zku, jak\u00fdm zp\u016fsobem uplat\u0148ovat n\u00e1klady na pohonn\u00e9 hmoty u vyp\u016fj\u010den\u00e9ho automobilu:<\/p>\n<ul>\n<li aria-level=\"1\">u vyp\u016fj\u010den\u00e9ho automobilu ve v\u00fd\u0161i n\u00e1hrady v\u00fddaj\u016f za spot\u0159ebovan\u00e9 pohonn\u00e9 hmoty,<\/li>\n<li aria-level=\"1\">u vyp\u016fj\u010den\u00e9ho automobilu, kter\u00fd je v\u00a0re\u017eimu ZPVP, se v\u0161ak pou\u017eij\u00ed prok\u00e1zan\u00e9 v\u00fddaje (doklady o n\u00e1kupu pohonn\u00fdch hmot).<\/li>\n<\/ul>\n<p>Pro stanoven\u00ed n\u00e1hrady v\u00fddaj\u016f za pohonn\u00e9 hmoty lze vyu\u017e\u00edt vyhl\u00e1\u0161kov\u00e9 ceny, kdy nemus\u00ed cenu PHM dokl\u00e1dat. Pokud by v\u0161ak cht\u011bl uplatnit cenu vy\u0161\u0161\u00ed, musel by tuto cenu dolo\u017eit dokladem o n\u00e1kupu PHM.<\/p>\n<p><strong>P\u0159\u00edklad<\/strong><\/p>\n<p>Pr\u016fm\u011brn\u00e1 spot\u0159eba z technick\u00e9ho pr\u016fkazu vyp\u016fj\u010den\u00e9ho automobilu \u010din\u00ed 6,3 l\/100 km, automobil jezd\u00ed na motorovou naftu, vyhl\u00e1\u0161kov\u00e1 cena motorov\u00e9 nafty 36 K\u010d. S vyp\u016fj\u010den\u00fdm vozidlem se najelo 1.500 km.<\/p>\n<p>V\u00fdpo\u010det n\u00e1hrady:<br \/>\n6,3 x 36 \/100 x 1.500 = 3.402 K\u010d<\/p>\n<h3>c) Majetkov\u00fd prosp\u011bch<\/h3>\n<p>D\u016fvodem, pro\u010d se touto problematikou zab\u00fdv\u00e1me na dani z p\u0159\u00edjm\u016f, je skute\u010dnost, \u017ee k 31. 12. 2013 byl zru\u0161en z\u00e1kon upravuj\u00edc\u00ed da\u0148 d\u011bdickou, da\u0148 darovac\u00ed a da\u0148 z p\u0159evodu nemovitost\u00ed. Problematika dan\u011b d\u011bdick\u00e9 a darovac\u00ed se p\u0159esunula pr\u00e1v\u011b do z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n<p>Poplatn\u00edkovi p\u0159i bezplatn\u00e9m pou\u017e\u00edv\u00e1n\u00ed vyp\u016fj\u010den\u00e9ho automobilu zcela nepochybn\u011b <strong>vznikne majetkov\u00fd prosp\u011bch, nicm\u00e9n\u011b tento nen\u00ed p\u0159edm\u011btem dan\u011b z p\u0159\u00edjm\u016f a to jak u fyzick\u00fdch tak u pr\u00e1vnick\u00fdch osob<\/strong>.<\/p>\n<h2>Da\u0148 z p\u0159idan\u00e9 hodnoty<\/h2>\n<p>Zat\u00edmco ZDP obsahuje speci\u00e1ln\u00ed \u00fapravu pro ZPVP, v z\u00e1kon\u011b o DPH (d\u00e1le jen \u201eZDPH\u201c) tato speci\u00e1ln\u00ed \u00faprava absentuje. Mus\u00edme vyj\u00edt z obecn\u00fdch z\u00e1sad fungov\u00e1n\u00ed DPH, kdy se dod\u00e1n\u00edm zbo\u017e\u00ed rozum\u00ed <strong>\u00faplatn\u00fd<\/strong> p\u0159evod pr\u00e1va nakl\u00e1dat se zbo\u017e\u00edm <strong>jako vlastn\u00edk<\/strong>.<\/p>\n<p><strong>Zkouman\u00e1 problematika byla \u0159e\u0161ena na tzv. Koordina\u010dn\u00edm v\u00fdboru, kde bylo dovozeno, \u017ee jak u smlouvy o ZPVP tak u smlouvy o v\u00fdp\u016fj\u010dce tyto atributy absentuj\u00ed, z \u010deho\u017e vypl\u00fdv\u00e1, \u017ee u obou t\u011bchto smluv nedoch\u00e1z\u00ed k dod\u00e1n\u00ed zbo\u017e\u00ed, ani k poskytnut\u00ed slu\u017eby, jen\u017e by byly p\u0159edm\u011btem DPH a dlu\u017en\u00edkovi nevznik\u00e1 povinnost uplatnit DPH na v\u00fdstupu v\u016f\u010di v\u011b\u0159iteli. Obdobn\u011b se postupuje i p\u0159i zp\u011btn\u00e9m p\u0159evodu a z\u00e1niku ZPVP p\u0159i splacen\u00ed \u00fav\u011bru dlu\u017en\u00edkem.<\/strong><\/p>\n<p>Jin\u00e1 situace na DPH je v\u0161ak v p\u0159\u00edpad\u011b, \u017ee dlu\u017en\u00edk nesplat\u00ed sv\u016fj dluh (\u00fav\u011br) v\u016f\u010di v\u011b\u0159iteli. V\u011b\u0159itel odeb\u00edr\u00e1 p\u0159edm\u011bt zaji\u0161t\u011bn\u00ed, realizuje jeho zpen\u011b\u017een\u00ed, \u010d\u00edm\u017e <strong>doch\u00e1z\u00ed ke zdaniteln\u00e9mu pln\u011bn\u00ed (dod\u00e1n\u00ed zbo\u017e\u00ed) jednak mezi dlu\u017en\u00edkem v\u011b\u0159itelem a sou\u010dasn\u011b mezi v\u011b\u0159itelem kupuj\u00edc\u00edm<\/strong>. K okam\u017eiku samotn\u00e9ho odejmut\u00ed p\u0159edm\u011btu zaji\u0161t\u011bn\u00ed dlu\u017en\u00edkovi p\u0159ed jeho zpen\u011b\u017een\u00edm, pokud v\u011b\u0159itel tento p\u0159edm\u011bt nen\u00ed opr\u00e1vn\u011bn u\u017e\u00edvat, ale toliko zpen\u011b\u017eit, nedoch\u00e1z\u00ed k uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Da\u0148 silni\u010dn\u00ed<\/h2>\n<p>Od 1. 1. 2022 ji\u017e nen\u00ed zam\u011bstnavatel poplatn\u00edkem zam\u011bstnavatel, nebo\u0165 osobn\u00ed automobily a p\u0159\u00edpojn\u00e1 vozidla nejsou od zda\u0148ovac\u00edho obdob\u00ed roku 2022 p\u0159edm\u011btem dan\u011b.<\/p>\n<p>Poplatn\u00edkem dan\u011b silni\u010dn\u00ed je ten, kdo:<\/p>\n<ul>\n<li>je jako provozovatel zdaniteln\u00e9ho vozidla zaps\u00e1n v technick\u00e9m pr\u016fkazu vozidla,<\/li>\n<li>u\u017e\u00edv\u00e1 zdaniteln\u00e9 vozidlo, v jeho\u017e technick\u00e9m pr\u016fkazu je zaps\u00e1na jako provozovatel osoba, kter\u00e1 zem\u0159ela, zanikla nebo byla zru\u0161ena.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Soukromopr\u00e1vn\u00ed \u00faprava Abychom byli schopni \u0159\u00e1dn\u011b aplikovat da\u0148ov\u00e9 p\u0159edpisy na situaci, kdy je u\u017e\u00edv\u00e1n automobil na z\u00e1klad\u011b smlouvy o v\u00fdp\u016fj\u010dce, nejprve si zopakujme, jak jsou &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7228,"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],"class_list":["post-377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/377","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=377"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/377\/revisions"}],"predecessor-version":[{"id":16347,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/377\/revisions\/16347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7228"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}