{"id":459,"date":"2015-05-27T20:00:00","date_gmt":"2015-05-27T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/co-financni-urad-schvati-to-uz-nenavrati\/"},"modified":"2023-02-01T15:09:56","modified_gmt":"2023-02-01T14:09:56","slug":"co-financni-urad-schvati-to-uz-nenavrati","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-financni-urad-schvati-to-uz-nenavrati\/","title":{"rendered":"Co finan\u010dn\u00ed \u00fa\u0159ad schv\u00e1t\u00ed, to u\u017e nenavr\u00e1t\u00ed?"},"content":{"rendered":"<p><strong>Nadpis \u010dl\u00e1nku m\u016f\u017ee u \u010dten\u00e1\u0159e vyvolat m\u00edrn\u00fd \u00fasm\u011bv, nicm\u00e9n\u011b pokud by jej potkala situace, kter\u00e1 je pops\u00e1na n\u00ed\u017ee, m\u016f\u017ee si m\u00edsto v\u00fdrazu finan\u010dn\u00ed \u00fa\u0159ad dosadit v\u00fdraz v\u00fdrazn\u011b mysti\u010dt\u011bj\u0161\u00ed.<\/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>Ur\u010dit\u011b se mnoh\u00fdm z n\u00e1s \u010di na\u0161im klient\u016fm p\u0159ihodilo, \u017ee p\u0159i \u00fahrad\u011b sv\u00fdch z\u00e1vazk\u016f do\u0161lo p\u0159i vytv\u00e1\u0159en\u00ed p\u0159evodn\u00edho p\u0159\u00edkazu k n\u011bjak\u00e9 nep\u0159esnosti \u2013 byl vypln\u011bn chybn\u00fd \u00fa\u010det, chybn\u00fd k\u00f3d banky \u010di chybn\u00fd variabiln\u00ed symbol. Standardn\u011b tuto situaci \u0159e\u0161\u00edme s bankovn\u00edm \u00fastavem nebo se sv\u00fdm v\u011b\u0159itelem, kter\u00e9mu jsme platbu poslali s nekorektn\u00edm variabiln\u00edm symbolem.<\/p>\n<p>Do v\u00fdrazn\u011b hor\u0161\u00ed situace se dostal jeden subjekt, kter\u00fd hradil sv\u00e9mu m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vci dan\u011b sr\u00e1\u017ekovou da\u0148. P\u0159i \u00fahrad\u011b do\u0161lo k chybn\u00e9mu vypln\u011bn\u00ed variabiln\u00edho symbolu \u2013 <strong>m\u00edsto identifika\u010dn\u00edho \u010d\u00edsla bylo omylem vypln\u011bno datum, kdy byl p\u0159evodn\u00ed p\u0159\u00edkaz vytv\u00e1\u0159en<\/strong>. Celou situaci zkomplikovalo to, \u017ee nespr\u00e1vn\u011b vypln\u011bn\u00fd variabiln\u00ed symbol (tj. datum \u00fahrady) byl toto\u017en\u00fd s identifika\u010dn\u00edm \u010d\u00edslem jin\u00e9ho da\u0148ov\u00e9ho subjektu, kter\u00fd finan\u010dn\u00edmu \u00fa\u0159adu dlu\u017e\u00ed na dan\u00edch a sou\u010dasn\u011b je pro finan\u010dn\u00ed \u00fa\u0159ad nekontaktn\u00ed osobou!<\/p>\n<p>P\u0159esto\u017ee byla da\u0148ov\u00fdm subjektem, kter\u00fd platbu uhradil, seps\u00e1na \u017e\u00e1dost o p\u0159evod zm\u00edn\u011bn\u00e9 \u010d\u00e1stky na spr\u00e1vn\u00fd osobn\u00ed da\u0148ov\u00fd \u00fa\u010det \u2013 jednalo se o <strong>v\u00edce ne\u017e 6 milion\u016f K\u010d<\/strong>!, nebylo spr\u00e1vcem dan\u011b vyhov\u011bno. <\/p>\n<p> Spr\u00e1vce dan\u011b zd\u016fvod\u0148uje sv\u00e9 stanovisko ustanoven\u00edm \u00a7 164 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du: <em>\u201eSpr\u00e1vce dan\u011b p\u0159ijme ka\u017edou platbu dan\u011b, i kdy\u017e nen\u00ed provedena da\u0148ov\u00fdm subjektem, a zach\u00e1z\u00ed s n\u00ed stejn\u00fdm zp\u016fsobem, jako by ji vykonal da\u0148ov\u00fd subjekt<\/em>.\u201c<\/p>\n<p>Shrneme-li celou kauzu, tak v\u00fdsledkem uveden\u00ed myln\u00e9ho variabiln\u00edho symbolu je to, \u017ee <strong>p\u0159esto\u017ee subjekt uhradil finan\u010dn\u00edmu \u00fa\u0159adu v\u00edce ne\u017e 6 mil. K\u010d, tak tuto \u010d\u00e1stku st\u00e1tu st\u00e1le dlu\u017e\u00ed a nav\u00edc mu naskakuje ka\u017ed\u00fdm dnem \u00farok z prodlen\u00ed, kter\u00fd se v sou\u010dasnosti pohybuje okolo 250 tis. K\u010d!<\/strong><\/p>\n<p>Bude zaj\u00edmav\u00e9 sledovat dal\u0161\u00ed v\u00fdvoj tohoto p\u0159\u00edpadu, a\u0165 u\u017e na \u00farovni jedn\u00e1n\u00ed s finan\u010dn\u00ed spr\u00e1vou nebo n\u00e1sledn\u011b p\u0159i soudn\u00edch jedn\u00e1n\u00edch. Je ot\u00e1zkou, zda pot\u00e9 dozn\u00e1 n\u011bjak\u00fdch zm\u011bn i v\u00fd\u0161e citovan\u00e9 ustanoven\u00ed \u00a7 164 odst. 4 da\u0148ov\u00e9ho \u0159\u00e1du. <\/p>\n<p>Ne\u017e se dozv\u00edme kone\u010dn\u00fd v\u00fdsledek, lze pouze doporu\u010dit zv\u00fd\u0161enou pe\u010dlivost p\u0159i vytv\u00e1\u0159en\u00ed p\u0159evodn\u00edch p\u0159\u00edkaz\u016f pro \u00fahradu sv\u00fdch z\u00e1vazk\u016f a u jak\u00e9koliv platby spr\u00e1vci dan\u011b spr\u00e1vn\u011b u\u017e\u00edvat jako variabiln\u00ed symbol da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo da\u0148ov\u00e9ho subjektu (samoz\u0159ejm\u011b bez CZ).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nadpis \u010dl\u00e1nku m\u016f\u017ee u \u010dten\u00e1\u0159e vyvolat m\u00edrn\u00fd \u00fasm\u011bv, nicm\u00e9n\u011b pokud by jej potkala situace, kter\u00e1 je pops\u00e1na n\u00ed\u017ee, m\u016f\u017ee si m\u00edsto v\u00fdrazu finan\u010dn\u00ed \u00fa\u0159ad dosadit &#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":[8,13],"tags":[94],"class_list":["post-459","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\/459","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=459"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/459\/revisions"}],"predecessor-version":[{"id":5441,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/459\/revisions\/5441"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}