{"id":407,"date":"2014-09-28T20:00:00","date_gmt":"2014-09-28T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/dalsi-posun-ve-veci-uplatneni-slevy-duchodce-2013\/"},"modified":"2023-02-01T15:10:02","modified_gmt":"2023-02-01T14:10:02","slug":"dalsi-posun-ve-veci-uplatneni-slevy-duchodce-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/dalsi-posun-ve-veci-uplatneni-slevy-duchodce-2013\/","title":{"rendered":"Dal\u0161\u00ed posun ve v\u011bci uplatn\u011bn\u00ed slevy pro d\u016fchodce za 2013"},"content":{"rendered":"<p><strong>V srpnu rozhodl \u00dastavn\u00ed soud o tom, \u017ee starobn\u00ed d\u016fchodci maj\u00ed v leto\u0161n\u00edm roce n\u00e1rok na z\u00e1kladn\u00ed slevu na dani. V z\u00e1\u0159\u00ed p\u0159ich\u00e1z\u00ed dal\u0161\u00ed rozhodnut\u00ed, kter\u00e9 se t\u00fdk\u00e1 uplatn\u011bn\u00ed slevy za 2013.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor: <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>Dne 22. z\u00e1\u0159\u00ed byl vyhl\u00e1\u0161en n\u00e1lez \u00dastavn\u00edho soudu, kter\u00fd se t\u00fdkal \u00fastavn\u00ed st\u00ed\u017enosti starobn\u00ed d\u016fchodkyn\u011b (d\u00e1le jen \u201est\u011b\u017eovatelka\u201c), kter\u00e9 jej\u00ed zam\u011bstnavatel odm\u00edtl uplatnit z\u00e1kladn\u00ed slevu na dani v roce 2013 a z vyplacen\u00e9ho p\u0159\u00edjmu srazil z\u00e1lohu na da\u0148 z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti. St\u011b\u017eovatelka podala na sv\u00e9ho zam\u011bstnavatele st\u00ed\u017enost u m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b, kter\u00fd v\u0161ak tuto st\u00ed\u017enost zam\u00edtl.<\/p>\n<p>Proti rozhodnut\u00ed spr\u00e1vce dan\u011b podala v \u010dervenci 2013 st\u011b\u017eovatelka \u00fastavn\u00ed st\u00ed\u017enost. \u0158\u00edzen\u00ed bylo p\u016fvodn\u011b zastaveno z d\u016fvodu, \u017ee skupina sen\u00e1tor\u016f podala o m\u011bs\u00edc d\u0159\u00edve &#8211; v \u010dervnu 2013 &#8211; na stejn\u00e9 ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f takt\u00e9\u017e \u00fastavn\u00ed st\u00ed\u017enost. Jak v\u00edme z jednoho z <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/infoservis-pracujici-duchodci-si-mohou-zakladni-slevu-dani-uplatnit-jiz-srpnove-mzde\/\">p\u0159ede\u0161l\u00fdch \u010dl\u00e1nk\u016f<\/a>, st\u00ed\u017enost sen\u00e1tor\u016f byla \u00fasp\u011b\u0161n\u00e1 \u2013 d\u016fchodci si od leto\u0161n\u00edho roku mohou uplatnit z\u00e1kladn\u00ed slevu na dani.<\/p>\n<p>Ve sv\u011btle \u201esen\u00e1torsk\u00e9ho\u201c n\u00e1lezu dal \u00dastavn\u00ed soud za pravdu st\u011b\u017eovatelce, \u017ee byla zkr\u00e1cena na sv\u00fdch \u00fastavn\u011b garantovan\u00fdch z\u00e1kladn\u00edch pr\u00e1vech a to ji\u017e v roce 2013!<\/p>\n<p>Dopad tohoto n\u00e1lezu v sou\u010dasn\u00e9 dob\u011b \u0159e\u0161\u00ed Finan\u010dn\u00ed spr\u00e1va \u010cR a na sv\u00fdch str\u00e1nk\u00e1ch uv\u00e1d\u00ed:<\/p>\n<p><em>Finan\u010dn\u00ed spr\u00e1va \u010cR s Ministerstvem financ\u00ed v sou\u010dasn\u00e9 dob\u011b analyzuj\u00ed \u00fastavn\u011bpr\u00e1vn\u00ed r\u00e1mec ve v\u011bci mo\u017enosti uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy na dani u starobn\u00edch d\u016fchodc\u016f za rok 2013 v souvislosti s t\u00edmto n\u00e1lezem. Z\u00e1rove\u0148 se zva\u017euj\u00ed jednotliv\u00e9 procesn\u00ed mo\u017enosti sm\u011b\u0159uj\u00edc\u00ed k jeho napln\u011bn\u00ed.<\/em><\/p>\n<p>Samoz\u0159ejm\u011b budeme o v\u00fdsledku anal\u00fdzy Finan\u010dn\u00ed spr\u00e1vy \u010cR a Ministerstva financ\u00ed informovat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V srpnu rozhodl \u00dastavn\u00ed soud o tom, \u017ee starobn\u00ed d\u016fchodci maj\u00ed v leto\u0161n\u00edm roce n\u00e1rok na z\u00e1kladn\u00ed slevu na dani. V z\u00e1\u0159\u00ed p\u0159ich\u00e1z\u00ed dal\u0161\u00ed rozhodnut\u00ed, &#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":[12,8],"tags":[50,62,118],"class_list":["post-407","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-sleva-na-dani","tag-sleva-na-poplatnika"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/407","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=407"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/407\/revisions"}],"predecessor-version":[{"id":5410,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/407\/revisions\/5410"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}