{"id":4355,"date":"2022-03-18T07:00:00","date_gmt":"2022-03-18T07:00:00","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/lze-zahrnout-naklady-na-reklamu-a-sponzoring-do-danove-uznatelnych-nakladu\/"},"modified":"2023-12-21T15:45:54","modified_gmt":"2023-12-21T14:45:54","slug":"lze-zahrnout-naklady-na-reklamu-a-sponzoring-do-danove-uznatelnych-nakladu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/lze-zahrnout-naklady-na-reklamu-a-sponzoring-do-danove-uznatelnych-nakladu\/","title":{"rendered":"Lze zahrnout n\u00e1klady na reklamu a sponzoring do da\u0148ov\u011b uznateln\u00fdch n\u00e1klad\u016f?"},"content":{"rendered":"<h2>1. Reklama a sponzoring<\/h2>\n<p>Definice\u00a0reklamy\u00a0i sponzoringu je obsa\u017eena v z\u00e1kon\u011b <strong>\u010d. 40\/1995 Sb.<\/strong><strong>, o regulaci\u00a0reklamy<\/strong>.<\/p>\n<p><strong>Reklamou<\/strong> se zde rozum\u00ed \u201e<strong>ozn\u00e1men\u00ed, p\u0159edveden\u00ed \u010di jin\u00e1 prezentace \u0161\u00ed\u0159en\u00e9 zejm\u00e9na komunika\u010dn\u00edmi m\u00e9dii, maj\u00edc\u00ed za c\u00edl podporu podnikatelsk\u00e9 \u010dinnosti<\/strong>, zejm\u00e9na podporu spot\u0159eby nebo prodeje zbo\u017e\u00ed, v\u00fdstavby, pron\u00e1jmu nebo prodeje nemovitost\u00ed, prodeje nebo vyu\u017eit\u00ed pr\u00e1v nebo z\u00e1vazk\u016f, podporu poskytov\u00e1n\u00ed slu\u017eeb, propagaci ochrann\u00e9 zn\u00e1mky\u201c.<\/p>\n<p><strong>Sponzorov\u00e1n\u00edm<\/strong> se dle v\u00fd\u0161e uveden\u00e9ho z\u00e1kona rozum\u00ed \u201e<strong>p\u0159\u00edsp\u011bvek poskytnut\u00fd s c\u00edlem podporovat v\u00fdrobu nebo prodej zbo\u017e\u00ed, poskytov\u00e1n\u00ed slu\u017eeb nebo jin\u00e9 v\u00fdkony sponzora\u201c.<\/strong><\/p>\n<p>V\u0161eobecn\u011b jsou v\u00fddaje na\u00a0reklamu<strong>\u00a0<\/strong>a sponzoring za spln\u011bn\u00ed v\u0161ech v\u00fd\u0161e uveden\u00fdch podm\u00ednek da\u0148ov\u011b\u00a0uznateln\u00fdmi. Jeliko\u017e tyto v\u00fddaje nenalezneme v\u00a0\u017e\u00e1dn\u00e9m speci\u00e1ln\u00edm ustanoven\u00ed z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, jedn\u00e1 se o v\u00fddaj v\u00a0souladu s\u00a0\u00a7 24 odst. 1 ZDP. V\u00a0tomto p\u0159\u00edpad\u011b tak mus\u00ed existovat p\u0159\u00ed\u010dinn\u00e1 souvislost mezi t\u011bmito v\u00fddaji a zdaniteln\u00fdmi p\u0159\u00edjmy.<\/p>\n<p><strong>Z\u00e1kladn\u00edm znakem reklamy a sponzoringu je, \u017ee podnikatel o\u010dek\u00e1v\u00e1 jist\u00e1 protipln\u011bn\u00ed, protihodnotu, co\u017e neplat\u00ed u dar\u016f.<\/strong> Z\u00a0tohoto d\u016fvodu pojmenov\u00e1n\u00ed dokumentu \u201eSponzorsk\u00fd dar\u201c nen\u00ed zrovna nejvhodn\u011bj\u0161\u00ed.<\/p>\n<p>Za protipln\u011bn\u00ed\u00a0se<strong> nepova\u017euje\u00a0pouh\u00e9 zve\u0159ejn\u011bn\u00ed obchodn\u00edho jm\u00e9na sponzora<\/strong>, i kdyby zde byla uvedena hodnota poskytnut\u00e9ho\u00a0daru. O da\u0148ov\u00fd n\u00e1klad by se jednalo pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee z\u00e1rove\u0148 s t\u00edmto zve\u0159ejn\u011bn\u00edm doch\u00e1z\u00ed k propagaci v\u00fdrobk\u016f nebo podpory prodeje zbo\u017e\u00ed \u010di slu\u017eeb.<strong>\u00a0\u00a0<\/strong><\/p>\n<h2>2. Vzorky, dary a d\u00e1rky<\/h2>\n<p>Rozd\u00e1v\u00e1n\u00ed testovac\u00edch vzork\u016f je u podnikatel\u016f da\u0148ov\u00fdm n\u00e1kladem. Naopak poskytnut\u00e9 dary a v\u00fddaje na poho\u0161t\u011bn\u00ed a ob\u010derstven\u00ed jsou v\u00a0souladu s \u00a7 25 odst. 1 p\u00edsm. t) ZDP v\u017edy v\u00fddajem neda\u0148ov\u00fdm.<\/p>\n<p><strong>V\u00fdjimku tvo\u0159\u00ed reklamn\u00ed p\u0159edm\u011bty do 500 K\u010d bez DPH za jeden kus<\/strong>. Pokud jsou tyto p\u0159edm\u011bty rozd\u00e1v\u00e1ny v r\u00e1mci propagace firmy a sou\u010dasn\u011b jsou spln\u011bny dal\u0161\u00ed z\u00e1konem vyjmenovan\u00e9 podm\u00ednky, jsou takov\u00e9 v\u00fddaje da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. Podm\u00ednky uveden\u00e9 v \u00a7 25 jsou uvedeny v\u00a0p\u0159ilo\u017een\u00e9 tabulce.<\/p>\n<h3>2.1. Tabulka \u2013 podm\u00ednky da\u0148ov\u00e9 uznatelnosti reklamn\u00edch p\u0159edm\u011bt\u016f v\u010detn\u011b pohledu DPH<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong>Da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/td>\n<td><strong>DPH<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a7 25 odst. 1 p\u00edsm. t) z\u00e1kona \u010d. 586\/1992 Sb.<\/td>\n<td>\u00a7 13 odst. 7 p\u00edsm. c) z\u00e1kona \u010d. 235\/2004 Sb.<\/td>\n<\/tr>\n<tr>\n<td><strong>podm\u00ednky da\u0148ov\u00e9 uznatelnosti v\u00fddaje \/ n\u00e1kladu<\/strong><\/td>\n<td><strong>podm\u00ednky pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>max. 500 K\u010d bez DPH<\/strong><\/td>\n<td><strong>max. 500 K\u010d bez DPH<\/strong><\/td>\n<\/tr>\n<tr>\n<td>reklamn\u00ed p\u0159edm\u011bt mus\u00ed b\u00fdt ozna\u010den jm\u00e9nem, nebo ochrannou zn\u00e1mkou, nebo p\u0159edm\u011btem poskytovan\u00e9 slu\u017eby \u010di zbo\u017e\u00ed<\/td>\n<td>poskytnut\u00ed d\u00e1rku mus\u00ed souviset s ekonomickou \u010dinnost\u00ed poplatn\u00edka<\/td>\n<\/tr>\n<tr>\n<td><strong>samotn\u00e9 logo firmy \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/strong>nespl\u0148uje z\u00e1konn\u00e9 po\u017eadavky na ozna\u010den\u00ed reklamn\u00edho p\u0159edm\u011btu!<\/td>\n<td>p\u0159\u00edjemce pln\u011bn\u00ed nen\u00ed povinen odv\u00e1d\u011bt DPH z p\u0159ijat\u00e9ho pln\u011bn\u00ed v souladu s \u00a7 13 ZDPH.<\/td>\n<\/tr>\n<tr>\n<td>reklamn\u00ed p\u0159edm\u011btem nen\u00ed p\u0159edm\u011btemspot\u0159ebn\u00ed dan\u011b<\/p>\n<p>(mimo tich\u00e9ho v\u00edna \u2013 v roce 2023; od roku 2024 je tich\u00e9 v\u00edno z v\u00fdjimek vylou\u010deno)<\/td>\n<td>p\u0159i po\u0159\u00edzen\u00ed reklamn\u00edch p\u0159edm\u011bt\u016f m\u00e1 pl\u00e1tce n\u00e1rok na odpo\u010det DPH v souladu s podm\u00ednkami uveden\u00fdmi v \u00a7 72 a n\u00e1sl. ZDPH.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><strong>Reklamn\u00ed a propaga\u010dn\u00ed p\u0159edm\u011bty mus\u00ed b\u00fdt poskytnuty obchodn\u00edm partner\u016fm (ne zam\u011bstnanc\u016fm). Poplatn\u00edk mus\u00ed v r\u00e1mci d\u016fkazn\u00edho \u0159\u00edzen\u00ed spr\u00e1vci dan\u011b tuto skute\u010dnost prok\u00e1zat.\u00a0\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Praktick\u00fd p\u0159\u00edklad \u2013 posouzen\u00ed reklamn\u00edho p\u0159edm\u011btu z\u00a0pohledu dan\u011b z\u00a0p\u0159\u00edjm\u016f<\/strong><\/p>\n<p><strong>Kade\u0159nice Jana Nov\u00e1kov\u00e1 se rozhodla na konci roku 2021 darovat sv\u00fdm nejlep\u0161\u00edm z\u00e1kaznic\u00edm kart\u00e1\u010de na vlasy, jeden za cenu 400 K\u010d bez DPH. Tyto p\u0159edm\u011bty opat\u0159ila sv\u00fdm logem ve tvaru n\u016f\u017eek, kter\u00e9 si nechala zpracovat p\u0159\u00edmo pro tyto \u00fa\u010dely.<\/strong><\/p>\n<p>Vzhledem ke skute\u010dnosti, \u017ee kade\u0159nice nesplnila podm\u00ednky uveden\u00e9 v\u00a0z\u00e1kon\u011b o dani z\u00a0p\u0159\u00edjm\u016f, nebude se jednat o da\u0148ov\u011b \u00fa\u010dinn\u00fd n\u00e1klad. Reklamn\u00ed p\u0159edm\u011bt mus\u00ed b\u00fdt opat\u0159en jm\u00e9nem, nebo ochrannou zn\u00e1mkou, nebo p\u0159edm\u011btem poskytovan\u00e9 slu\u017eby \u010di zbo\u017e\u00ed (nap\u0159\u00edklad tedy jm\u00e9nem \u201eJana Nov\u00e1kov\u00e1\u201c, nebo p\u0159edm\u011btem \u010dinnosti tj. \u201eHoli\u010dstv\u00ed a kade\u0159nictv\u00ed\u201c). Samotn\u00e9 logo nen\u00ed posta\u010duj\u00edc\u00ed.<\/p>\n<h3>2.2. Tabulka \u2013 srovn\u00e1n\u00ed da\u0148ov\u00e9 uznatelnosti jednotliv\u00fdch typ\u016f v\u00fddaj\u016f na reklamu<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><strong>Reklama<\/strong><\/td>\n<td><strong>Sponzoring<\/strong><\/td>\n<td><strong>Vzorky<\/strong><\/td>\n<td><strong>Dar<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\u00a7 24 odst. 1 z\u00e1kona \u010d. 586\/1992 Sb.<\/td>\n<td>\u00a7 24 odst. 1 z\u00e1kona \u010d. 586\/1992 Sb.<\/td>\n<td>\u00a7 24 odst. 1 z\u00e1kona \u010d. 586\/1992 Sb.<\/td>\n<td>\u00a7 25 odst. 1 p\u00edsm. t) z\u00e1kona \u010d. 586\/1992 Sb.<\/td>\n<\/tr>\n<tr>\n<td>podm\u00ednky da\u0148ov\u00e9 uznatelnosti v\u00fddaje \/ n\u00e1kladu<\/td>\n<td>podm\u00ednky da\u0148ov\u00e9 uznatelnosti v\u00fddaje \/ n\u00e1kladu<\/td>\n<td>podm\u00ednky da\u0148ov\u00e9 uznatelnosti v\u00fddaje \/ n\u00e1kladu<\/td>\n<td>nelze uznat jako da\u0148ov\u011b \u00fa\u010dinn\u00fd v\u00fddaj \/ n\u00e1klad<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>Z\u00e1konem nen\u00ed stanoven \u017e\u00e1dn\u00fd limit &#8211; je \u010dist\u011b na rozhodnut\u00ed poplatn\u00edka, jakou \u010d\u00e1stku \u010di mno\u017estv\u00ed poskytne<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Reklama\u00a0a sponzoring se \u0159\u00edd\u00ed z\u00e1konem \u010d. 40\/1995 Sb., o regulaci\u00a0reklamy a o zm\u011bn\u011b a dopln\u011bn\u00ed z\u00e1kona \u010d. 468\/1991 Sb., o provozov\u00e1n\u00ed rozhlasov\u00e9ho a televizn\u00edho vys\u00edl\u00e1n\u00ed.<\/td>\n<td>Bez\u00faplatn\u00e9 poskytnut\u00ed obchodn\u00edch vzork\u016f za \u00fa\u010delem propagace vlastn\u00edch v\u00fdrobk\u016f s c\u00edlem z\u00edskat obchodn\u00ed partnery a dos\u00e1hnout uzav\u0159en\u00ed kupn\u00ed smlouvy na tyto v\u00fdrobky.<\/td>\n<td>Za dar se nepova\u017euje\u00a0reklamn\u00ed\u00a0nebo propaga\u010dn\u00ed p\u0159edm\u011bt, jeho\u017e hodnota nep\u0159esahuje 500 K\u010d bez DPH, v\u010detn\u011b dal\u0161\u00edch podm\u00ednek vymezen\u00fdch v \u00a7 25 odst. 1 p\u00edsm. t) ZDP.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">DPH &#8211; jedn\u00e1 se o poskytnut\u00ed slu\u017eby &#8211; je p\u0159edm\u011btem DPH (\u00a7 2 odst. 1 p\u00edsm. b) ZDPH) nebo o dod\u00e1n\u00ed zbo\u017e\u00ed (\u00a7 2 odst. 1 p\u00edsm. a) ZDPH) za \u00faplatu. P\u0159\u00edjemce pln\u011bn\u00ed m\u00e1 n\u00e1rok na odpo\u010det DPH v souladu s podm\u00ednkami uveden\u00fdmi v \u00a7 72 a n\u00e1sl. ZDPH.<\/td>\n<td>DPH &#8211; nejedn\u00e1 se o dod\u00e1n\u00ed zbo\u017e\u00ed &#8211; nen\u00ed povinnost odv\u00e1d\u011bt DPH na v\u00fdstupu (\u00a7 13 odst. 7 p\u00edsm. c) ZDPH).<\/td>\n<td>DPH &#8211; jedn\u00e1 se o zdaniteln\u00e9 pln\u011bn\u00ed, ale jen pokud bylo uplatn\u011bno DPH p\u0159i po\u0159\u00edzen\u00ed \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 (\u00a713 odst. 5 ZDPH). DPH je nutno vypo\u0159\u00e1dat z ceny obvykl\u00e9 (nap\u0159. znaleck\u00fd posudek).<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>D\u016fkazn\u00ed b\u0159emeno nese v\u017edy poplatn\u00edk\u00a0<\/strong><strong>(\u00a7 8 da\u0148ov\u00e9ho \u0159\u00e1du &#8211; spr\u00e1vce dan\u011b p\u0159i dokazov\u00e1n\u00ed hodnot\u00ed d\u016fkazy podle sv\u00e9 \u00favahy)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Praktick\u00fd p\u0159\u00edklad \u2013 da\u0148ov\u00e9 posouzen\u00ed v\u00fddaj\u016f na reklamn\u00ed akci<\/strong><\/p>\n<p><strong>Firma HRNEC, s.r.o. zab\u00fdvaj\u00edc\u00ed se prodejem n\u00e1dob\u00ed pozve sv\u00e9 obchodn\u00ed z\u00e1stupce na ka\u017edoro\u010dn\u00ed poradu. V\u00a0r\u00e1mci t\u00e9to akce prob\u011bhne prezentace nov\u00fdch v\u00fdrobk\u016f a ve ve\u010dern\u00edch hodin\u00e1ch n\u00e1sleduje kulturn\u00ed program. Firma n\u00e1sledn\u011b obdr\u017eela fakturu na \u010d\u00e1stku 80.000 K\u010d (10.000 K\u010d za pron\u00e1jem s\u00e1lu, 20.000 K\u010d za \u017eivou hudbu a 50.000 K\u010d za ob\u010derstven\u00ed).\u00a0<\/strong><\/p>\n<p>V\u00fddaje spojen\u00e9 pron\u00e1jem s\u00e1lu budou v\u00a0souladu s \u00a7 24 odst. 1 ZDP da\u0148ov\u011b \u00fa\u010dinn\u00e9 (souvisely prioritn\u011b s\u00a0propagac\u00ed v\u00fdrobk\u016f). Na druh\u00e9 stran\u011b v\u00fddaje ve v\u00fd\u0161i 70.000 K\u010d za ob\u010derstven\u00ed a kulturn\u00ed po\u0159ad pro obchodn\u00ed partnery nelze v\u00a0souladu s \u00a7 25 odst. 1 p\u00edsm. t) ZDP uznat za da\u0148ov\u00e9 v\u00fddaje. DPH n\u00e1sleduje da\u0148ov\u00fd osud, tzn., \u017ee n\u00e1rok na odpo\u010det DPH bude pouze u v\u00fddaje z\u00a0titulu pron\u00e1jmu s\u00e1lu.<\/p>\n<h2>3. Pohled z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty na v\u00fddaje na reklamu<\/h2>\n<p>Rozd\u00e1v\u00e1n\u00ed testovac\u00edch vzork\u016f je da\u0148ov\u00fdm n\u00e1kladem a z pohledu z\u00e1kona o DPH tak nen\u00ed jejich bez\u00faplatn\u00e9 poskytnut\u00ed pova\u017eov\u00e1no za\u00a0<a href=\"https:\/\/www.du.cz\/33\/zdanitelna-plneni-a-povinnost-priznat-dan-uniqueidmRRWSbk196FNf8-jVUh4EswOiFC2s-JAQH8d1CnTVnoMO6VlftQMFg\/?uri_view_type=36#3.3.363\" target=\"_blank\" rel=\"noopener\">zdaniteln\u00e9 pln\u011bn\u00ed<\/a>, p\u0159i n\u011bm\u017e by byla povinnost odv\u00e1d\u011bt DPH na v\u00fdstupu. Obdobn\u011b to plat\u00ed p\u0159i poskytnut\u00ed d\u00e1rk\u016f do hodnoty 500 K\u010d bez DPH za jeden kus napl\u0148uj\u00edc\u00edch definici reklamn\u00edch p\u0159edm\u011bt\u016f, a to i v\u00a0p\u0159\u00edpad\u011b, \u017ee by podl\u00e9haly spot\u0159ebn\u00ed dani.<\/p>\n<p>U ostatn\u00edch d\u00e1rk\u016f a dar\u016f nen\u00ed n\u00e1rok na odpo\u010det DPH p\u0159i po\u0159\u00edzen\u00ed. Pokud by v\u0161ak DPH p\u0159i po\u0159\u00edzen\u00ed ji\u017e bylo uplatn\u011bno (nap\u0159\u00edklad p\u0159i po\u0159\u00edzen\u00ed firemn\u00edho automobilu, kter\u00fd bude a\u017e po n\u011bkolika letech darov\u00e1n), pak je nutno z\u00a0takov\u00e9ho daru odv\u00e9st DPH na v\u00fdstupu, a to z\u00a0ceny obvykl\u00e9.<\/p>\n<p><strong>Praktick\u00fd p\u0159\u00edklad \u2013 posouzen\u00ed reklamn\u00edho p\u0159edm\u011btu z\u00a0pohledu DPH<\/strong><\/p>\n<p><strong>Firma DAN\u011a, s.r.o. zab\u00fdvaj\u00edc\u00ed se veden\u00edm \u00fa\u010detnictv\u00ed rozdala na konci roku 2021 sv\u00fdm obchodn\u00edm partner\u016fm bal\u00ed\u010dky, kter\u00e9 se skl\u00e1daly z\u00a0luxusn\u00edho pera a da\u0148ov\u00e9ho kalend\u00e1\u0159e na rok 2022. V\u0161echny tyto p\u0159edm\u011bty vlo\u017eila mlad\u00e1 zam\u011bstnankyn\u011b do ta\u0161ky, kter\u00e1 byla poti\u0161t\u011bna obchodn\u00edm jm\u00e9nem spole\u010dnosti.\u00a0<\/strong><\/p>\n<p>Pokud bude cena bal\u00ed\u010dku v\u00a0\u00farovni do 500 K\u010d bez DPH v\u010detn\u011b v\u0161ech souvisej\u00edc\u00edch v\u00fddaj\u016f, lze uplatnit DPH p\u0159i po\u0159\u00edzen\u00ed (pera + kalend\u00e1\u0159e + ta\u0161ky v\u010detn\u011b potisku). Pokud by v\u0161ak hodnota cel\u00e9ho bal\u00ed\u010dku v\u010detn\u011b v\u00fddaj\u016f na ta\u0161ku a jej\u00edho potisku p\u0159es\u00e1hla hodnotu 500 K\u010d bez DPH, ztr\u00e1cela by firma n\u00e1rok na odpo\u010det DPH ji\u017e p\u0159i po\u0159\u00edzen\u00ed. Stejn\u011b by se posuzovala i da\u0148ov\u00e1 uznatelnost takov\u00e9ho bal\u00ed\u010dku z\u00a0pohledu z\u00e1kona o dani z\u00a0p\u0159\u00edjm\u016f.<\/p>\n<h2>4. V\u00fddaje na reklamu v\u00a0oku finan\u010dn\u00edch \u00fa\u0159ad\u016f<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b kontroly ze strany finan\u010dn\u00edch \u00fa\u0159ad\u016f je d\u016fkazn\u00ed b\u0159emeno jen a jen na da\u0148ov\u00e9m subjektu, kter\u00fd m\u00e1 v\u00fddaje za reklamu, propagaci, sponzoring, vzorky \u010di <a href=\"https:\/\/www.gadapro.cz\/\">reklamn\u00ed p\u0159edm\u011bty<\/a> uplatn\u011bny v\u00a0da\u0148ov\u00fdch n\u00e1kladech. Z\u00a0tohoto d\u016fvodu doporu\u010dujeme v\u011bnovat v\u00edce pozornosti ji\u017e k\u00a0samotn\u00e9mu st\u0159\u00e1d\u00e1n\u00ed d\u016fkaz\u016f (nap\u0159\u00edklad objedn\u00e1vky, fotodokumentace aj.). V\u00a0p\u0159\u00edpad\u011b bezplatn\u011b poskytnut\u00fdch reklamn\u00edch p\u0159edm\u011bt\u016f a vzork\u016f je vhodn\u00e9 v\u00e9st tak\u00e9 evidenci o tom, p\u0159i jak\u00e9 p\u0159\u00edle\u017eitosti, v jak\u00e9m mno\u017estv\u00ed a p\u0159i jak\u00fdch akc\u00edch byly d\u00e1rky \u010di vzorky poskytnuty.<\/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\/4355\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery ve mzd\u00e1ch a personalistice            <\/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=\"S2\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4355\">\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>5. V\u00fdb\u011br z judikatury<\/h2>\n<p><strong>Rozsudek NSS \u010d. 7 Afs 10\/2007 \u2013 55<\/strong><\/p>\n<p>Poplatn\u00edk provozuj\u00edc\u00ed realitn\u00ed agenturu uplatnil ve v\u00fdznamn\u00e9 v\u00fd\u0161i v\u00fddaje z titulu firemn\u00ed prezentace. P\u0159i kontrole p\u0159edlo\u017eil jako d\u016fkazn\u00ed prost\u0159edek pouze fakturu, dokladu o \u00fahrad\u011b a velmi stru\u010dnou smlouvu. \u017d\u00e1dn\u00e9 dal\u0161\u00ed d\u016fkazn\u00ed prost\u0159edky nem\u011bl (nap\u0159\u00edklad detailn\u00ed kalkulaci ceny za reklamn\u00ed slu\u017eby, alternativn\u00ed nab\u00eddky jin\u00fdch reklamn\u00edch agentur, sv\u011bdeck\u00e9 v\u00fdpov\u011bdi \u010di fotodokumentaci z dan\u00e9 akce, kter\u00fd by dokl\u00e1dal rozsah a zp\u016fsob prezentace, vyhodnocen\u00ed efektu, kter\u00fd \u00fa\u010dast na akci p\u0159inesla pro podnik\u00e1n\u00ed poplatn\u00edka atd.). P\u0159edm\u011btn\u00e9 v\u00fddaje proto nebyly uzn\u00e1ny.<\/p>\n<p><strong>Rozsudek NSS \u010d. 9 Afs 126\/2013 \u2013 33<\/strong><\/p>\n<p>Da\u0148ov\u00fd\u00a0subjekt m\u011bl prok\u00e1zat vynalo\u017een\u00ed \u010d\u00e1stky 400.000\u00a0K\u010d na\u00a0reklamu\u00a0a propagaci na hokejbalov\u00e9m stadionu. Ob\u010dansk\u00e9 sdru\u017een\u00ed, je\u017e m\u011blo tuto\u00a0reklamu<strong>\u00a0<\/strong>zprost\u0159edkovat a inkasovat pen\u00edze, bylo nekontaktn\u00ed a jeho p\u0159edseda nebyl nalezen v\u00a0registru obyvatel. V\u00fdpov\u011bdi sv\u011bdk\u016f tuto\u00a0reklamu<strong>\u00a0<\/strong>nepotvrdily (jedna sv\u011bdkyn\u011b ji dokonce v\u00fdslovn\u011b pop\u0159ela), fotodokumentace po\u0159\u00edzena nebyla a ani v\u00a0\u00fa\u010detnictv\u00ed hokejbalov\u00e9ho klubu nebyly nalezeny d\u016fkazy o p\u0159\u00edjmech z\u00a0pron\u00e1jmu p\u0159\u00edslu\u0161n\u00fdch reklamn\u00edch ploch a um\u00edst\u011bn\u00ed\u00a0reklamy<strong>\u00a0<\/strong>na nich. NSS tak jednozna\u010dn\u011b konstatoval, \u017ee pouze form\u00e1ln\u00ed doklady (by\u0165 bezvadn\u00e9) k\u00a0uzn\u00e1n\u00ed v\u00fddaje neposta\u010duj\u00ed, neunese-li\u00a0da\u0148ov\u00fd\u00a0subjekt d\u016fkazn\u00ed b\u0159emeno. Prok\u00e1z\u00e1n\u00ed v\u00fddaj\u016f mus\u00ed b\u00fdt prok\u00e1z\u00e1no bez jak\u00fdchkoli pochybnost\u00ed.<\/p>\n<p><strong>Rozsudek NSS \u010d. 94\/2004\u00a0<\/strong><\/p>\n<p>Na z\u00e1klad\u011b da\u0148ov\u00e9 kontroly dan\u011b z p\u0159\u00edjm\u016f vylou\u010dil finan\u010dn\u00ed \u00fa\u0159ad z da\u0148ov\u00fdch v\u00fddaj\u016f \u010d\u00e1stku cca 1,5 mil. K\u010d za n\u00e1kup 10.000 kus\u016f reklamn\u00edho skla s logem firmy. Z\u00e1kladem pro posouzen\u00ed vynalo\u017een\u00ed v\u00fddaje a jeho v\u00fd\u0161e byla p\u0159edlo\u017een\u00e1 faktura a v\u00fddajov\u00fd pokladn\u00ed doklad. Z p\u0159edlo\u017een\u00fdch d\u016fkaz\u016f a ze \u0161et\u0159en\u00ed proveden\u00fdch spr\u00e1vcem dan\u011b nebyla dod\u00e1vka reklamn\u00edho skla napevno prok\u00e1z\u00e1na, hlavn\u011b vzhledem k odcizen\u00ed \u00fa\u010detnictv\u00ed \u201edodavatele\u201c. K p\u0159\u00ed\u010dinn\u00e9 souvislosti p\u0159edlo\u017eil da\u0148ov\u00fd subjekt pouze nekonkr\u00e9tn\u00ed d\u016fkazy. Spr\u00e1vce dan\u011b tak uznal do da\u0148ov\u00fdch n\u00e1klad\u016f pouze v\u00fddaje za deset kus\u016f reklamn\u00edch p\u0159edm\u011bt\u016f, kter\u00e9 byly p\u0159ed\u00e1ny jednotliv\u00fdm (dolo\u017een\u00fdm) osob\u00e1m.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Reklama a sponzoring Definice\u00a0reklamy\u00a0i sponzoringu je obsa\u017eena v z\u00e1kon\u011b \u010d. 40\/1995 Sb., o regulaci\u00a0reklamy. Reklamou se zde rozum\u00ed \u201eozn\u00e1men\u00ed, p\u0159edveden\u00ed \u010di jin\u00e1 prezentace \u0161\u00ed\u0159en\u00e9 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":4356,"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":[77,91,92,57],"class_list":["post-4355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-danove-priznani","tag-danovy-vydaj","tag-nedanovy-vydaj","tag-zdanovaci-obdobi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4355","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=4355"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4355\/revisions"}],"predecessor-version":[{"id":13127,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4355\/revisions\/13127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}