{"id":402,"date":"2014-08-26T20:00:00","date_gmt":"2014-08-26T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/infoservis-gfr-stanovilo-podminky-upusteni-predepsani-uroku-poseckani\/"},"modified":"2023-02-01T15:10:03","modified_gmt":"2023-02-01T14:10:03","slug":"infoservis-gfr-stanovilo-podminky-upusteni-predepsani-uroku-poseckani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-gfr-stanovilo-podminky-upusteni-predepsani-uroku-poseckani\/","title":{"rendered":"Infoservis: GF\u0158 stanovilo podm\u00ednky pro upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00farok\u016f z pose\u010dk\u00e1n\u00ed"},"content":{"rendered":"

Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c) vydalo metodick\u00fd pokyn, ve kter\u00e9m jsou stanoveny podm\u00ednky pro upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00farok\u016f z pose\u010dk\u00e1n\u00ed. Pokyn nabyl \u00fa\u010dinnosti 1. \u010dervence leto\u0161n\u00edho roku a nahradil d\u0159\u00edv\u011bj\u0161\u00ed pokyn z roku 2012.<\/strong><\/p>\n

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

I.\tPose\u010dk\u00e1n\u00ed<\/h2>\n

Pose\u010dk\u00e1n\u00ed \u2013 definovan\u00e9 da\u0148ov\u00fdm \u0159\u00e1dem (d\u00e1le jen \u201eD\u0158\u201c) \u2013 v sob\u011b zahrnuje dv\u011b alternativy odlo\u017een\u00ed platby dan\u011b:<\/p>\n

    \n
  • pose\u010dk\u00e1n\u00ed \u00fahrady a<\/li>\n
  • rozlo\u017een\u00ed \u00fahrady na spl\u00e1tky.<\/li>\n<\/ul>\n

    O pose\u010dk\u00e1n\u00ed rozhoduje na \u017e\u00e1dost da\u0148ov\u00e9ho subjektu (do 30 dn\u016f od pod\u00e1n\u00ed \u017e\u00e1dosti) \u010di z moci \u00fa\u0159edn\u00ed spr\u00e1vce dan\u011b. Spr\u00e1vce dan\u011b m\u016f\u017ee povolit pose\u010dk\u00e1n\u00ed z t\u011bchto d\u016fvod\u016f:<\/p>\n

      \n
    1. Pokud by neprodlen\u00e1 \u00fahrada znamenala pro da\u0148ov\u00fd subjekt v\u00e1\u017enou \u00fajmu,<\/li>\n
    2. pokud by byla ohro\u017eena v\u00fd\u017eiva da\u0148ov\u00e9ho subjektu nebo osob na jeho v\u00fd\u017eivu odk\u00e1zan\u00fdch,<\/li>\n
    3. pokud by neprodlen\u00e1 \u00fahrada vedla k z\u00e1niku podnik\u00e1n\u00ed da\u0148ov\u00e9ho subjektu, p\u0159i\u010dem\u017e v\u00fdnos z ukon\u010den\u00ed podnik\u00e1n\u00ed by byl pravd\u011bpodobn\u011b ni\u017e\u0161\u00ed ne\u017e j\u00edm vytvo\u0159en\u00e1 da\u0148 v p\u0159\u00ed\u0161t\u00edm zda\u0148ovac\u00edm obdob\u00ed,<\/li>\n
    4. nen\u00ed-li mo\u017en\u00e9 vybrat da\u0148 od da\u0148ov\u00e9ho subjektu najednou, nebo<\/li>\n
    5. p\u0159i d\u016fvodn\u00e9m o\u010dek\u00e1v\u00e1n\u00ed \u010d\u00e1ste\u010dn\u00e9ho nebo \u00fapln\u00e9ho z\u00e1niku povinnosti uhradit da\u0148.<\/li>\n<\/ol>\n

      Pose\u010dk\u00e1n\u00ed nesm\u00ed b\u00fdt povoleno na dobu del\u0161\u00ed, ne\u017e je lh\u016fta pro placen\u00ed dan\u011b. Obecn\u00e1 lh\u016fta \u010din\u00ed 6 let, ale tato m\u016f\u017ee b\u00fdt ur\u010dit\u00fdmi \u00fakony prodlou\u017eena.<\/p>\n

      Hlavn\u00edm ekonomick\u00fdm p\u0159\u00ednosem pose\u010dk\u00e1n\u00ed pro da\u0148ov\u00fd subjekt je to, \u017ee pokud je mu povoleno pose\u010dk\u00e1n\u00ed, nevznik\u00e1 mu povinnost hradit \u00farok z prodlen\u00ed ro\u010dn\u011b ve v\u00fd\u0161i repo sazby stanoven\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou zv\u00fd\u0161en\u00e9 o 14 procentn\u00edch bod\u016f, platn\u00e9 pro prvn\u00ed den p\u0159\u00edslu\u0161n\u00e9ho kalend\u00e1\u0159n\u00edho pololet\u00ed, ale je povinen uhradit \u00farok z pose\u010dkan\u00e9 \u010d\u00e1stky, kter\u00fd odpov\u00edd\u00e1 ro\u010dn\u011b v\u00fd\u0161i repo sazby stanoven\u00e9 \u010ceskou n\u00e1rodn\u00ed bankou, zv\u00fd\u0161en\u00e9 pouze o 7 procentn\u00edch bod\u016f, platn\u00e9 pro prvn\u00ed den p\u0159\u00edslu\u0161n\u00e9ho kalend\u00e1\u0159n\u00edho roku. <\/strong><\/p>\n

      \u00darok z pose\u010dkan\u00e9 \u010d\u00e1stky je splatn\u00fd do 30 dn\u016f ode dne doru\u010den\u00ed platebn\u00edho v\u00fdm\u011bru a nep\u0159edep\u00ed\u0161e se, nep\u0159esahuje-li 100 K\u010d.<\/p>\n

      Spr\u00e1vce dan\u011b m\u016f\u017ee upustit od p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed, pokud by ekonomick\u00e9 nebo soci\u00e1ln\u00ed pom\u011bry da\u0148ov\u00e9ho subjektu zakl\u00e1daly tvrdost uplatn\u011bn\u00e9ho \u00faroku. A pr\u00e1v\u011b k t\u00e9to problematice vydalo GF\u0158 metodick\u00fd pokyn.<\/p>\n

      II.\tPodm\u00ednky pro upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed<\/h2>\n

      Pokyn byl GF\u0158 vyd\u00e1n za \u00fa\u010delem dosa\u017een\u00ed maxim\u00e1ln\u00ed m\u00edry jednotnosti a objektivnosti rozhodov\u00e1n\u00ed o upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00farok\u016f z pose\u010dk\u00e1n\u00ed.<\/p>\n

      Podle \u00a7 157 odst. 3 D\u0158 mus\u00ed spr\u00e1vce dan\u011b vydat platebn\u00ed v\u00fdm\u011br na \u00faroky z pose\u010dk\u00e1n\u00ed ihned po skon\u010den\u00ed pose\u010dk\u00e1n\u00ed. Na z\u00e1klad\u011b \u017e\u00e1dosti da\u0148ov\u00e9ho subjektu v\u0161ak m\u016f\u017ee rozhodnout o upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00farok\u016f z pose\u010dk\u00e1n\u00ed. \u017d\u00e1dost o upu\u0161t\u011bn\u00ed mus\u00ed b\u00fdt doru\u010dena m\u00edstn\u011b a v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b nejpozd\u011bji p\u0159ede dnem splatnosti \u00faroku z pose\u010dk\u00e1n\u00ed (nesta\u010d\u00ed ji pouze podat k po\u0161tovn\u00ed p\u0159eprav\u011b).<\/p>\n

      D\u016fvody vylu\u010duj\u00edc\u00ed upu\u0161t\u011bn\u00ed:<\/h3>\n

      U d\u016fvod\u016f vylu\u010duj\u00edc\u00edch upu\u0161t\u011bn\u00ed<\/strong> od p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed sta\u010d\u00ed, je-li napln\u011bna jen
      \nn\u011bkter\u00e1 (i jedin\u00e1) z n\u00ed\u017ee uveden\u00fdch skute\u010dnost\u00ed:<\/p>\n

        \n
      1. V dob\u011b rozhodov\u00e1n\u00ed spr\u00e1vce dan\u011b o upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed m\u00e1 da\u0148ov\u00fd
        \nsubjekt i jin\u00e9 nedoplatky u org\u00e1n\u016f finan\u010dn\u00ed spr\u00e1vy anebo celn\u00edch org\u00e1n\u016f nejen na \u00faroku,
        \nkter\u00fd je p\u0159edm\u011btem \u017e\u00e1dosti o upu\u0161t\u011bn\u00ed,\n<\/li>\n
      2. \u017e\u00e1dost o pose\u010dk\u00e1n\u00ed dan\u011b byla pod\u00e1na a\u017e po 3 m\u011bs\u00edc\u00edch od splatnosti (n\u00e1hradn\u00ed splatnosti)
        \n\u010d\u00e1stky dan\u011b, o jej\u00ed\u017e pose\u010dk\u00e1n\u00ed je \u017e\u00e1d\u00e1no,\n<\/li>\n
      3. \u017e\u00e1dost o pose\u010dk\u00e1n\u00ed podal d\u011bdic ohledn\u011b da\u0148ov\u00fdch nedoplatk\u016f z\u016fstavitele, kter\u00e9 na n\u011bj
        \np\u0159e\u0161ly smrt\u00ed z\u016fstavitele, po 3 m\u011bs\u00edc\u00edch od pr\u00e1vn\u00ed moci usnesen\u00ed soudu o vypo\u0159\u00e1d\u00e1n\u00ed
        \nd\u011bdictv\u00ed,\n<\/li>\n
      4. da\u0148ov\u00fd subjekt nedodr\u017eel n\u011bkterou z podm\u00ednek pose\u010dk\u00e1n\u00ed, a spr\u00e1vce dan\u011b osv\u011bd\u010dil
        \nrozhodnut\u00edm podle \u00a7 157 odst. 5 D\u0158 nedodr\u017een\u00ed podm\u00ednek,\n<\/li>\n
      5. da\u0148, pose\u010dkan\u00e1 da\u0148ov\u00e9mu subjektu, byla uhrazena ru\u010ditelem,<\/li>\n
      6. v p\u0159\u00edpadech, kdy je proti da\u0148ov\u00e9mu subjektu vedeno trestn\u00ed \u0159\u00edzen\u00ed o n\u011bkter\u00e9m z trestn\u00fdch
        \n\u010din\u016f uveden\u00fdch v \u00a7 53 odst. 2 p\u00edsm. a) a c) D\u0158, a\u0165 ji\u017e na z\u00e1klad\u011b ozn\u00e1men\u00ed spr\u00e1vce dan\u011b
        \np\u0159i pln\u011bn\u00ed oznamovac\u00ed povinnosti dle \u00a7 53 odst. 3 D\u0158 a \u00a7 8 odst. 2 z\u00e1kona \u010d. 141\/1961
        \nSb., o trestn\u00edm \u0159\u00edzen\u00ed soudn\u00edm (trestn\u00ed \u0159\u00e1d), ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, nebo z \u00fa\u0159edn\u00ed
        \npovinnosti org\u00e1n\u016f \u010dinn\u00fdch v trestn\u00edm \u0159\u00edzen\u00ed, pak nelze upustit od p\u0159edeps\u00e1n\u00ed \u00faroku
        \nz pose\u010dk\u00e1n\u00ed, kter\u00fd se v\u00e1\u017ee k dani, ohledn\u011b kter\u00e9 je trestn\u00ed \u0159\u00edzen\u00ed vedeno. Shodn\u011b se
        \npostupuje i v p\u0159\u00edpadech, kdy je pravomocn\u011b rozhodnuto o sp\u00e1ch\u00e1n\u00ed takov\u00e9hoto trestn\u00e9ho
        \n\u010dinu. Pokud bude trestn\u00ed st\u00edh\u00e1n\u00ed zastaveno, pak se k uveden\u00e9mu nep\u0159ihl\u00ed\u017e\u00ed.\n<\/li>\n
      7. pose\u010dkan\u00e1 da\u0148 byla stanovena spr\u00e1vcem dan\u011b podle pom\u016fcek (\u00a7 98 D\u0158) bez sou\u010dinnosti
        \nda\u0148ov\u00e9ho subjektu,\n<\/li>\n
      8. \u017e\u00e1dost da\u0148ov\u00e9ho subjektu o pose\u010dk\u00e1n\u00ed byla pod\u00e1na po zah\u00e1jen\u00ed da\u0148ov\u00e9 exekuce nebo
        \npo zah\u00e1jen\u00ed vym\u00e1h\u00e1n\u00ed prost\u0159ednictv\u00edm soudn\u00edho exekutora nebo pot\u00e9, co spr\u00e1vce dan\u011b
        \nnedoplatek na dani p\u0159ihl\u00e1sil do ve\u0159ejn\u00e9 dra\u017eby, anebo po\u017e\u00e1dal zahrani\u010dn\u00ed da\u0148ovou spr\u00e1vu
        \no pomoc p\u0159i vym\u00e1h\u00e1n\u00ed da\u0148ov\u00fdch pohled\u00e1vek,\n<\/li>\n
      9. opakovan\u00e1 \u017e\u00e1dost o upu\u0161t\u011bn\u00ed se t\u00fdk\u00e1 stejn\u00e9 dan\u011b a obsahuje stejn\u00e9 d\u016fvody jako p\u0159edchoz\u00ed
        \n\u017e\u00e1dost o upu\u0161t\u011bn\u00ed, kterou spr\u00e1vce dan\u011b jako ned\u016fvodnou zam\u00edtl,\n<\/li>\n
      10. zji\u0161t\u011bn\u00e9 d\u016fvody dom\u011b\u0159en\u00ed dan\u011b z \u00fa\u0159edn\u00ed moci, kter\u00e1 byla p\u0159edm\u011btem pose\u010dk\u00e1n\u00ed, maj\u00ed
        \ncharakter zatajen\u00ed skute\u010dnost\u00ed da\u0148ov\u00fdm subjektem,<\/li>\n
      11. p\u0159edm\u011btem pose\u010dk\u00e1n\u00ed byl odvod a pen\u00e1le za poru\u0161en\u00ed rozpo\u010dtov\u00e9 k\u00e1zn\u011b prost\u0159edk\u016f
        \nz Evropsk\u00e9 unie.\n<\/li>\n<\/ol>\n

        D\u016fvody umo\u017e\u0148uj\u00edc\u00ed upu\u0161t\u011bn\u00ed:<\/h3>\n

        Pokud neexistuje d\u016fvod vylu\u010duj\u00edc\u00ed upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed, mus\u00ed b\u00fdt
        \nnapln\u011bna n\u011bkter\u00e1 z n\u00ed\u017ee uveden\u00fdch podm\u00ednek:<\/p>\n

          \n
        1. Da\u0148ov\u00fd subjekt byl sti\u017een mimo\u0159\u00e1dnou, zejm\u00e9na \u017eivelnou ud\u00e1lost\u00ed, ke kter\u00e9 do\u0161lo
          \nv pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed, ke kter\u00e9mu se pose\u010dkan\u00e1 da\u0148 v\u00e1\u017ee, p\u0159\u00edpadn\u011b obdob\u00ed
          \nbezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edmu nebo jemu p\u0159edch\u00e1zej\u00edc\u00edmu, a n\u00e1sledky ovliv\u0148uj\u00ed
          \nekonomickou nebo soci\u00e1ln\u00ed situaci da\u0148ov\u00e9ho subjektu i v dob\u011b rozhodov\u00e1n\u00ed o upu\u0161t\u011bn\u00ed
          \nod p\u0159edeps\u00e1n\u00ed \u00faroku z pose\u010dk\u00e1n\u00ed,\n<\/li>\n
        2. \u017e\u00e1dost o upu\u0161t\u011bn\u00ed podal pravomocn\u011b soudem potvrzen\u00fd d\u011bdic, kdy\u017e p\u0159edm\u011btem \u017e\u00e1dosti je
          \n\u00farok z pose\u010dk\u00e1n\u00ed dan\u00ed, s jejich\u017e \u00fahradou byl z\u016fstavitel v prodlen\u00ed,<\/li>\n
        3. da\u0148 z p\u0159evodu nemovitost\u00ed nebo da\u0148 z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed byla spr\u00e1vcem dan\u011b
          \nstanovena ve vy\u0161\u0161\u00ed \u010d\u00e1stce, z d\u016fvodu chybn\u00e9ho posudku znalce, a da\u0148ov\u00fd subjekt da\u0148
          \nv tvrzen\u00e9 v\u00fd\u0161i v\u010das uhradil, p\u0159i\u010dem\u017e pose\u010dk\u00e1na byla jen \u010d\u00e1stka rozd\u00edlu oproti tvrzen\u00e9 dani,<\/li>\n
        4. v\u010dasn\u00e9 spln\u011bn\u00ed platebn\u00edch povinnost\u00ed znemo\u017enil da\u0148ov\u00e9mu subjektu nep\u0159\u00edzniv\u00fd zdravotn\u00ed
          \nstav (prokazateln\u011b dolo\u017een\u00fd l\u00e9ka\u0159skou zpr\u00e1vou),<\/li>\n
        5. \u017e\u00e1dost da\u0148ov\u00e9ho subjektu o upu\u0161t\u011bn\u00ed je pod\u00e1na z d\u016fvodu jeho nep\u0159\u00edzniv\u00fdch soci\u00e1ln\u00edch
          \npom\u011br\u016f, spr\u00e1vce dan\u011b p\u0159i posouzen\u00ed d\u016fvodnosti takov\u00e9 \u017e\u00e1dosti p\u0159im\u011b\u0159en\u011b pou\u017eije z\u00e1kon
          \n\u010d. 17\/1995 Sb., o st\u00e1tn\u00ed soci\u00e1ln\u00ed podpo\u0159e, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, resp. na\u0159. vl.
          \n\u010d. 95\/2006 Sb., o zp\u016fsobu v\u00fdpo\u010dtu z\u00e1kladn\u00ed \u010d\u00e1stky, kter\u00e1 nesm\u00ed b\u00fdt sra\u017eena povinn\u00e9mu
          \nz m\u011bs\u00ed\u010dn\u00ed mzdy p\u0159i v\u00fdkonu rozhodnut\u00ed, a o stanoven\u00ed \u010d\u00e1stky, nad kterou je mzda
          \nposti\u017eiteln\u00e1 sr\u00e1\u017ekami bez omezen\u00ed (na\u0159\u00edzen\u00ed o nezabaviteln\u00fdch \u010d\u00e1stk\u00e1ch).\n<\/li>\n
        6. Pose\u010dk\u00e1n\u00ed dan\u011b se t\u00fdkalo dom\u011brku dan\u011b, p\u0159i\u010dem\u017e k dom\u011b\u0159en\u00ed dan\u011b do\u0161lo v d\u016fsledku
          \nlegislativn\u00edch zm\u011bn, kter\u00e9 nebyly v term\u00ednu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho tvrzen\u00ed zn\u00e1my,<\/li>\n
        7. da\u0148ov\u00fd subjekt p\u0159ed\u010dasn\u011b (tj. nejpozd\u011bji do poloviny celkov\u00e9 povolen\u00e9 lh\u016fty pose\u010dk\u00e1n\u00ed)
          \nuhradil pose\u010dkanou da\u0148,<\/li>\n
        8. da\u0148ov\u00fd subjekt vzorn\u011b v p\u0159edchoz\u00edch t\u0159ech letech p\u0159ed pod\u00e1n\u00edm \u017e\u00e1dosti o upu\u0161t\u011bn\u00ed plnil
          \nsv\u00e9 nepen\u011b\u017eit\u00e9 povinnosti (v\u010das a v z\u00e1konn\u00fdch lh\u016ft\u00e1ch bez v\u00fdzvy spr\u00e1vce dan\u011b pod\u00e1val
          \nve\u0161ker\u00e1 da\u0148ov\u00e1 tvrzen\u00ed, ve lh\u016ft\u00e1ch plnil ostatn\u00ed v\u00fdzvy spr\u00e1vce dan\u011b, bezvadn\u00e1 sou\u010dinnost
          \nse spr\u00e1vcem dan\u011b i v dal\u0161\u00edch p\u0159\u00edpadech),<\/li>\n
        9. z po\u010dtu zam\u011bstnanc\u016f da\u0148ov\u00e9ho subjektu tvo\u0159\u00ed alespo\u0148 50 % zam\u011bstnanc\u016f fyzick\u00e9 osoby
          \nse zdravotn\u00edm posti\u017een\u00edm (prokazateln\u011b dolo\u017eeno).<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (d\u00e1le jen \u201eGF\u0158\u201c) vydalo metodick\u00fd pokyn, ve kter\u00e9m jsou stanoveny podm\u00ednky pro upu\u0161t\u011bn\u00ed od p\u0159edeps\u00e1n\u00ed \u00farok\u016f z pose\u010dk\u00e1n\u00ed. Pokyn nabyl \u00fa\u010dinnosti 1. …<\/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-402","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\/402","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=402"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/402\/revisions"}],"predecessor-version":[{"id":5407,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/402\/revisions\/5407"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}