{"id":409,"date":"2014-10-07T20:00:00","date_gmt":"2014-10-07T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/slevu-dani-si-muzou-starobni-duchodci-uplatnit-jiz-rok-2013\/"},"modified":"2023-02-01T15:10:02","modified_gmt":"2023-02-01T14:10:02","slug":"slevu-dani-si-muzou-starobni-duchodci-uplatnit-jiz-rok-2013","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/slevu-dani-si-muzou-starobni-duchodci-uplatnit-jiz-rok-2013\/","title":{"rendered":"Slevu na dani si m\u016f\u017eou starobn\u00ed d\u016fchodci uplatnit ji\u017e za rok 2013"},"content":{"rendered":"<p><strong>V\u010dera byla na webu Finan\u010dn\u00ed spr\u00e1vy \u010cR zve\u0159ejn\u011bna tiskov\u00e1 zpr\u00e1va, kter\u00e1 p\u0159inesla starobn\u00edm d\u016fchodc\u016fm zcela nepochybn\u011b pozitivn\u00ed informaci ohledn\u011b z\u00e1kladn\u00ed slevy na dani za zda\u0148ovac\u00ed obdob\u00ed 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>V <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/dalsi-posun-ve-veci-uplatneni-slevy-duchodce-2013\/\">p\u0159ede\u0161l\u00e9m \u010dl\u00e1nku<\/a> na t\u00e9ma uplatn\u011bn\u00ed z\u00e1kladn\u00ed slevy u pracuj\u00edc\u00edch d\u016fchodc\u016f jsme sl\u00edbili, \u017ee budeme \u010dten\u00e1\u0159e Infoservisu informovat o v\u00fdvoji kauzy t\u00fdkaj\u00edc\u00ed se uplatn\u011bn\u00ed t\u00e9to slevy za zda\u0148ovac\u00ed obdob\u00ed 2013.<\/p>\n<p>V\u00fdsledek starobn\u00ed d\u016fchodce pot\u011b\u0161\u00ed \u2013 po proveden\u00ed pr\u00e1vn\u00ed anal\u00fdzy n\u00e1lezu \u00dastavn\u00edho soudu I. \u00daS 2340\/2013 dosp\u011bla finan\u010dn\u00ed spr\u00e1va k z\u00e1v\u011bru, \u017ee:<\/p>\n<ul>\n<li>je v rozporu s \u00fastavn\u011b garantovanou ochranou z\u00e1kladn\u00edch pr\u00e1v a svobod osob aplikovat proti\u00fastavn\u00ed z\u00e1kon org\u00e1nem ve\u0159ejn\u00e9 moci a<\/li>\n<li>\u017ee <strong>starobn\u00ed d\u016fchodci maj\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2013 n\u00e1rok na z\u00e1kladn\u00ed slevu na dani<\/strong>!<\/li>\n<\/ul>\n<p>Podle tiskov\u00e9 zpr\u00e1vy si mohou starobn\u00ed d\u016fchodci z\u00e1kladn\u00ed slevu na dani za zda\u0148ovac\u00ed obdob\u00ed 2013 uplatnit jedn\u00edm z n\u00e1sleduj\u00edc\u00edch zp\u016fsob\u016f:<\/p>\n<ul>\n<li>u zam\u011bstnavatele, kter\u00fd provedl ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed za rok 2013 v p\u0159\u00edpad\u011b, \u017ee zam\u011bstnanec podepsal pro tento rok Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti a slevu na dani si ne\u00fasp\u011b\u0161n\u011b uplatnil a sou\u010dasn\u011b nepodal da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed,<\/li>\n<li>pod\u00e1n\u00edm \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed roku 2013 v p\u0159\u00edpad\u011b, \u017ee jej poplatn\u00edk doposud nepodal,<\/li>\n<li>pod\u00e1n\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk ji\u017e podal za zda\u0148ovac\u00ed obdob\u00ed roku 2013 \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Lh\u016fta, ve kter\u00e9 m\u016f\u017ee poplatn\u00edk v\u00fd\u0161e uveden\u00e9 u\u010dinit, je upravena da\u0148ov\u00fdm \u0159\u00e1dem a \u010din\u00ed t\u0159i roky, pokud nebude prodlou\u017eena. Obecn\u011b to znamen\u00e1, \u017ee lh\u016fta kon\u010d\u00ed 1. dubna 2017.<\/p>\n<p>Dal\u0161\u00ed procesn\u00ed lh\u016ftou, je lh\u016fta, do kdy m\u016f\u017ee poplatn\u00edk podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed lze podat do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, ve kter\u00e9m poplatn\u00edk zjistil, \u017ee da\u0148 m\u00e1 b\u00fdt ni\u017e\u0161\u00ed, ne\u017e posledn\u00ed zn\u00e1m\u00e1 da\u0148. Vyjdeme-li z p\u0159edpokladu, \u017ee se poplatn\u00edk o mo\u017enosti uplatnit z\u00e1kladn\u00ed slevu dozv\u011bd\u011bl v m\u011bs\u00edci \u0159\u00edjnu, lh\u016fta kon\u010d\u00ed 30. listopadu. Pouze p\u0159ipom\u00edn\u00e1m, \u017ee p\u0159i pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148, mus\u00ed poplatn\u00edk uv\u00e9st i d\u016fvod pro pod\u00e1n\u00ed dodate\u010dn\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>V z\u00e1v\u011bru tiskov\u00e9ho prohl\u00e1\u0161en\u00ed je konstatov\u00e1no, \u017ee <em>\u201epoplatn\u00edk\u016fm, u kter\u00fdch v sou\u010dasnosti prob\u00edh\u00e1 da\u0148ov\u00e9 \u0159\u00edzen\u00ed, Finan\u010dn\u00ed spr\u00e1va \u010cR uplatn\u011bnou z\u00e1kladn\u00ed slevu na dani p\u0159i spln\u011bn\u00ed ostatn\u00edch z\u00e1konn\u00fdch podm\u00ednek zohledn\u00ed.\u201c<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u010dera byla na webu Finan\u010dn\u00ed spr\u00e1vy \u010cR zve\u0159ejn\u011bna tiskov\u00e1 zpr\u00e1va, kter\u00e1 p\u0159inesla starobn\u00edm d\u016fchodc\u016fm zcela nepochybn\u011b pozitivn\u00ed informaci ohledn\u011b z\u00e1kladn\u00ed slevy na dani za zda\u0148ovac\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-409","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\/409","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=409"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/409\/revisions"}],"predecessor-version":[{"id":5412,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/409\/revisions\/5412"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}