{"id":410,"date":"2014-10-16T20:00:00","date_gmt":"2014-10-16T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/nevesele-cteni-novely-danoveho-radu\/"},"modified":"2023-02-01T15:10:02","modified_gmt":"2023-02-01T14:10:02","slug":"nevesele-cteni-novely-danoveho-radu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nevesele-cteni-novely-danoveho-radu\/","title":{"rendered":"Nevesel\u00e9 \u010dten\u00ed novely da\u0148ov\u00e9ho \u0159\u00e1du"},"content":{"rendered":"

V posledn\u00ed dob\u011b v\u011bt\u0161ina z n\u00e1s se z\u00e1jmem sledovala pozitivn\u00ed zpr\u00e1vy<\/a> o v\u00fdvoji kauzy mo\u017enosti uplatn\u011bn\u00ed slev u d\u016fchodc\u016f a tak trochu na okraji z\u00e1jmu da\u0148ov\u00fdch subjekt\u016f z\u016fstala novela da\u0148ov\u00e9ho \u0159\u00e1du, kter\u00e1 by m\u011bla nab\u00fdt \u00fa\u010dinnosti 1. ledna p\u0159\u00ed\u0161t\u00edho roku. Lze konstatovat, \u017ee se v\u016fbec nejedn\u00e1 \u2013 z pozice da\u0148ov\u00fdch subjekt\u016f – o vesel\u00e9 \u010dten\u00ed. <\/strong><\/p>\n

<\/p>\n

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

Novela pro\u0161la Poslaneckou sn\u011bmovnou v r\u00e1mci 3. \u010dten\u00ed dne 24. 9. 2014, v sou\u010dasn\u00e9 dob\u011b \u010dek\u00e1 na projedn\u00e1n\u00ed v Sen\u00e1tu. Vzhledem k navrhovan\u00e9 \u00fa\u010dinnosti 1. ledna 2015 je nejvy\u0161\u0161\u00ed \u010das se s novou pr\u00e1vn\u00ed \u00fapravou da\u0148ov\u00e9ho procesu sezn\u00e1mit.<\/p>\n

Zda se jedn\u00e1 o vyv\u00e1\u017eenou novelu \u2013 ve smyslu p\u0159iznan\u00fdch pr\u00e1v a ulo\u017een\u00fdch povinnost\u00ed v\u016f\u010di da\u0148ov\u00fdm subjekt\u016fm na stran\u011b jedn\u00e9 a spr\u00e1vcem dan\u011b na stran\u011b druh\u00e9 \u2013 nech\u0165 si \u010dten\u00e1\u0159 u\u010din\u00ed s\u00e1m.<\/p>\n

Delegace a atrakce<\/h2>\n

Delegac\u00ed se rozum\u00ed jedn\u00e1n\u00ed nad\u0159\u00edzen\u00e9ho spr\u00e1vce dan\u011b, kdy na \u017e\u00e1dost da\u0148ov\u00e9ho subjektu nebo z podn\u011btu pod\u0159\u00edzen\u00e9ho spr\u00e1vce dan\u011b m\u016f\u017ee delegovat m\u00edstn\u00ed p\u0159\u00edslu\u0161nost k v\u00fdkonu spr\u00e1vy dan\u00ed na jin\u00e9ho v\u011bcn\u011b p\u0159\u00edslu\u0161n\u00e9ho spr\u00e1vce dan\u011b, jestli\u017ee je to \u00fa\u010deln\u00e9 nebo jsou-li pro v\u00fdkon spr\u00e1vy dan\u00ed pot\u0159ebn\u00e9 mimo\u0159\u00e1dn\u00e9 odborn\u00e9 znalosti. V podstat\u011b jde o zm\u011bnu m\u00edstn\u00ed p\u0159\u00edslu\u0161nosti da\u0148ov\u00e9ho subjektu.<\/p>\n

V sou\u010dasn\u00e9 dob\u011b plat\u00ed, \u017ee pokud se proti delegaci da\u0148ov\u00fd subjekt v\u010das odvol\u00e1, m\u00e1 toto odvol\u00e1n\u00ed odkladn\u00fd \u00fa\u010dinek. Ve vl\u00e1dn\u00ed novele byl n\u00e1vrh zru\u0161it odkladn\u00fd \u00fa\u010dinek odvol\u00e1n\u00ed. V poslaneck\u00e9 sn\u011bmovn\u011b byl p\u0159ijat pozm\u011b\u0148ovac\u00ed n\u00e1vrh v tom smyslu, \u017ee se proti delegaci nelze odvolat v\u016fbec<\/strong>.<\/p>\n

Takt\u00e9\u017e u atrakce, kdy p\u0159eb\u00edr\u00e1 v\u011bc od pod\u0159\u00edzen\u00e9ho spr\u00e1vce dan\u011b nad\u0159\u00edzen\u00fd spr\u00e1vce, byla zru\u0161ena mo\u017enost podat odvol\u00e1n\u00ed<\/strong>.<\/p>\n

Jedn\u00e1n\u00ed jm\u00e9nem pr\u00e1vnick\u00e9 osoby<\/h2>\n

V p\u0159\u00edpad\u011b, kdy je pro jedn\u00e1n\u00ed statut\u00e1rn\u00edho org\u00e1nu pr\u00e1vnick\u00e9 osoby vy\u017eadov\u00e1no spole\u010dn\u00e9 jedn\u00e1n\u00ed v\u00edce osob, nov\u011b plat\u00ed, \u017ee jedn\u00e1 jej\u00edm jm\u00e9nem kter\u00fdkoliv \u010dlen tohoto statut\u00e1rn\u00edho org\u00e1nu<\/strong>.<\/p>\n

Toto ustanoven\u00ed je praktick\u00e9 nap\u0159. pro spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm, za kter\u00e9 jednaj\u00ed v\u017edy dva jednatel\u00e9 spole\u010dn\u011b, nebo\u0165 odpad\u00e1 nutnost vy\u017eadovat podpisy obou dvou nap\u0159. na da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed. Nov\u011b sta\u010d\u00ed, aby podepsal pouze jeden<\/strong>.<\/p>\n

Lh\u016fty<\/h2>\n

Z D\u0158 bylo vypu\u0161t\u011bno ustanoven\u00ed, \u017ee lh\u016ftu krat\u0161\u00ed ne\u017e 1 den m\u016f\u017ee spr\u00e1vce dan\u011b stanovit osob\u011b z\u00fa\u010dastn\u011bn\u00e9 na spr\u00e1v\u011b dan\u00ed jen s jej\u00edm souhlasem. V praxi to znamen\u00e1, \u017ee spr\u00e1vce dan\u011b nov\u011b m\u016f\u017ee stanovit da\u0148ov\u00e9mu subjektu lh\u016ftu krat\u0161\u00ed ne\u017e jeden den<\/strong>! Nechce se mi ani dom\u00fd\u0161let situace, kdy spr\u00e1vce dan\u011b p\u0159i m\u00edstn\u00edm \u0161et\u0159en\u00ed konan\u00e9m v 9 hodin stanovuje da\u0148ov\u00e9mu subjektu lh\u016ftu pro p\u0159edlo\u017een\u00ed kompletn\u00edho \u00fa\u010detnictv\u00ed na 14 hodinu t\u00e9ho\u017e dne\u2026<\/p>\n

Naproti tomu lh\u016fta pro spr\u00e1vce dan\u011b, aby vydal rozhodnut\u00ed \u010di provedl jin\u00fd \u00fakon, se prodlu\u017euje o p\u011bt pracovn\u00edch dn\u00ed<\/strong>. Konkr\u00e9tn\u011b se jedn\u00e1 o situaci, kdy je da\u0148ov\u00fd subjekt vyzv\u00e1n k sou\u010dinnosti, lh\u016fta pro proveden\u00ed \u00fakonu spr\u00e1vcem dan\u011b se prodlu\u017euje (stav\u00ed se) o p\u011bt pracovn\u00edch dn\u00ed ode dne, kdy dojde k po\u017eadovan\u00e9 sou\u010dinnosti.<\/p>\n

Vady pod\u00e1n\u00ed<\/h2>\n

Do \u00a7 74 D\u0158 se dost\u00e1v\u00e1 nov\u00fd \u010dtvrt\u00fd odstavec:<\/p>\n

\u201ePokud vada pod\u00e1n\u00ed spo\u010d\u00edv\u00e1 pouze v tom, \u017ee pod\u00e1n\u00ed bylo u\u010din\u011bno jinak ne\u017e elektronicky, a\u010dkoliv m\u011blo b\u00fdt u\u010din\u011bno elektronicky, hled\u00ed se na n\u011bj jako na pod\u00e1n\u00ed bez vady; to plat\u00ed pouze pro pod\u00e1n\u00ed, u nich\u017e tuto skute\u010dnost spr\u00e1vce dan\u011b p\u0159edem zve\u0159ejn\u00ed zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup.\u201c <\/em><\/p>\n

Pro aplikaci je zvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00e1 v\u011bta za st\u0159edn\u00edkem \u2013 pokud tedy pro dan\u00e9 pod\u00e1n\u00ed spr\u00e1vce dan\u011b p\u0159edem nezve\u0159ejn\u00ed \u2013 jedn\u00e1 se o vadn\u00e9 pod\u00e1n\u00ed, za co\u017e bude da\u0148ov\u00fd subjekt sankcionov\u00e1n pokutou ve v\u00fd\u0161i 2 tis. K\u010d<\/strong>.<\/p>\n

Prekluze<\/h2>\n

Dal\u0161\u00edm d\u016fvodem pro staven\u00ed lh\u016fty pro stanoven\u00ed dan\u011b je nov\u011b trestn\u00ed st\u00edh\u00e1n\u00ed pro da\u0148ov\u00fd trestn\u00fd \u010din souvisej\u00edc\u00ed s touto dan\u00ed<\/strong>. Stav\u00ed se v\u0161ak pouze 3 let\u00e1 lh\u016fta, nikoliv 10 let\u00e1.<\/p>\n

Po\u0159\u00e1dkov\u00e1 pokuta<\/h2>\n

Maximum po\u0159\u00e1dkov\u00e9 pokuty se z p\u016fvodn\u00edch 50 tis. K\u010d se zvy\u0161uje na 500 tis. K\u010d<\/strong>, pokuta m\u016f\u017ee b\u00fdt ulo\u017eena opakovan\u011b.<\/p>\n

Pokuta za nespln\u011bn\u00ed povinnosti nepen\u011b\u017eit\u00e9 povahy<\/h2>\n

Dovol\u00edm si odcitovat z novely:<\/p>\n

Pokutu do 500 000 K\u010d m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit tomu, kdo<\/em><\/p>\n

    \n
  1. nespln\u00ed registra\u010dn\u00ed, ohla\u0161ovac\u00ed nebo jinou oznamovac\u00ed povinnost stanovenou da\u0148ov\u00fdm z\u00e1konem nebo spr\u00e1vcem dan\u011b, nebo<\/li>\n
  2. nespln\u00ed z\u00e1znamn\u00ed nebo jinou eviden\u010dn\u00ed povinnost stanovenou da\u0148ov\u00fdm z\u00e1konem nebo spr\u00e1vcem dan\u011b.<\/li>\n<\/ol>\n

    D\u00e1le opakovan\u011b upozor\u0148uji na pokutu ve v\u00fd\u0161i 2 tis. K\u010d za \u201eneelektronicky\u201c podan\u00e9 p\u0159izn\u00e1n\u00ed, kter\u00e9 m\u011blo b\u00fdt pod\u00e1no elektronicky. Tato m\u016f\u017ee b\u00fdt zv\u00fd\u0161ena v ur\u010dit\u00fdch p\u0159\u00edpadech a\u017e na 50 tis. K\u010d.<\/p>\n

    \u00darok z da\u0148ov\u00e9ho odpo\u010dtu<\/h2>\n

    Pokud postup k odstran\u011bn\u00ed pochybnost\u00ed k \u0159\u00e1dn\u00e9mu nebo dodate\u010dn\u00e9mu da\u0148ov\u00e9mu tvrzen\u00ed, ze kter\u00e9ho vypl\u00fdv\u00e1 n\u00e1rok da\u0148ov\u00e9ho subjektu na da\u0148ov\u00fd odpo\u010det, trv\u00e1 d\u00e9le ne\u017e p\u011bt m\u011bs\u00edc\u016f, vznik\u00e1 n\u00e1rok na \u00farok z da\u0148ov\u00e9ho odpo\u010dtu. Jedn\u00e1 se o nov\u00fd institut, kter\u00fd je ve prosp\u011bch da\u0148ov\u00fdch subjekt\u016f. Aby v\u0161ak nedo\u0161lo k velk\u00e9mu nad\u0161en\u00ed, je pot\u0159eba zm\u00ednit n\u00e1sleduj\u00edc\u00ed:<\/p>\n

      \n
    • \u00farok se po\u010d\u00edt\u00e1 a\u017e po uplynut\u00ed p\u011bti m\u011bs\u00edc\u016f od zah\u00e1jen\u00ed postupu k odstran\u011bn\u00ed pochybnost\u00ed,<\/li>\n
    • ro\u010dn\u00ed \u00farok je ve v\u00fd\u0161i repo sazby \u010cNB zv\u00fd\u0161en\u00e9 o 1 procentn\u00ed bod.<\/li>\n<\/ul>\n

      Prominut\u00ed<\/h2>\n

      Nov\u011b je o\u0161et\u0159eno prominut\u00ed pen\u00e1le, \u00farok\u016f z prodlen\u00ed a \u00farok\u016f z pose\u010dk\u00e1n\u00ed. Spole\u010dnou podm\u00ednkou je \u00fahrada dan\u011b. Nelze v\u0161ak prominout da\u0148 ani pokutu<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

      V posledn\u00ed dob\u011b v\u011bt\u0161ina z n\u00e1s se z\u00e1jmem sledovala pozitivn\u00ed zpr\u00e1vy o v\u00fdvoji kauzy mo\u017enosti uplatn\u011bn\u00ed slev u d\u016fchodc\u016f a tak trochu na okraji z\u00e1jmu …<\/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-410","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\/410","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=410"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/410\/revisions"}],"predecessor-version":[{"id":5413,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/410\/revisions\/5413"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}