{"id":474,"date":"2022-07-07T13:41:35","date_gmt":"2022-07-07T11:41:35","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/penezita-zapujcka-poskytnuta-zamestnanci\/"},"modified":"2023-02-01T15:05:18","modified_gmt":"2023-02-01T14:05:18","slug":"penezita-zapujcka-poskytnuta-zamestnanci","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/penezita-zapujcka-poskytnuta-zamestnanci\/","title":{"rendered":"Pen\u011b\u017eit\u00e1 z\u00e1p\u016fj\u010dka poskytnut\u00e1 zam\u011bstnanci"},"content":{"rendered":"<h2>Co je to z\u00e1p\u016fj\u010dka a jak je definov\u00e1na v Nov\u00e9m ob\u010dansk\u00e9m z\u00e1kon\u00edku<\/h2>\n<p>Pojem z\u00e1p\u016fj\u010dka n\u00e1m p\u0159inesl nov\u00fd ob\u010dansk\u00fd z\u00e1kon\u00edk (d\u00e1le jen \u201eNOZ\u201c), kter\u00fd nabyl \u00fa\u010dinnosti 1.\u00a0ledna\u00a02014. P\u0159esto\u017ee se jedn\u00e1 o pojem nov\u00fd, obsahov\u011b v z\u00e1sad\u011b nic nov\u00e9ho nep\u0159in\u00e1\u0161\u00ed. Do 31.\u00a0prosince\u00a02013 se pojmov\u011b jednalo o p\u016fj\u010dku.<\/p>\n<p>NOZ definuje z\u00e1p\u016fj\u010dku n\u00e1sledovn\u011b:<br \/>\n<em>P\u0159enech\u00e1-li zap\u016fj\u010ditel vydlu\u017eiteli zastupitelnou v\u011bc tak, aby ji u\u017eil podle libosti a po \u010dase vr\u00e1til v\u011bc stejn\u00e9ho druhu, vznikne smlouva o z\u00e1p\u016fj\u010dce.<\/em><\/p>\n<p>Podle NOZ lze u pen\u011b\u017eit\u00e9 z\u00e1p\u016fj\u010dky sjednat \u00faroky, <strong>z\u00e1p\u016fj\u010dka tedy m\u016f\u017ee b\u00fdt jak bez\u00faro\u010dn\u00e1 tak \u00faro\u010den\u00e1<\/strong>. V tom se z\u00e1p\u016fj\u010dka li\u0161\u00ed od \u00fav\u011bru, kter\u00fd je v\u017edy \u00faro\u010den.<\/p>\n<p>Pokud nebylo smluvn\u00edmi stranami dohodnuto, kdy m\u00e1 b\u00fdt z\u00e1p\u016fj\u010dka vr\u00e1cena, splatnost z\u00e1vis\u00ed na vypov\u011bzen\u00ed smlouvy. Nen\u00ed-li ve smlouv\u011b ohledn\u011b v\u00fdpov\u011bdi nic ujedn\u00e1no, \u010din\u00ed <strong>v\u00fdpov\u011bdn\u00ed doba 6 t\u00fddn\u016f<\/strong>.<\/p>\n<p>V praxi se n\u011bkdy zam\u011b\u0148uje pojem z\u00e1p\u016fj\u010dka s pojmem <strong>v\u00fdp\u016fj\u010dka<\/strong>. P\u0159edm\u011btem v\u00fdp\u016fj\u010dky je v\u011bc nezu\u017eivateln\u00e1 (individu\u00e1ln\u011b ur\u010den\u00e1), kdy vyp\u016fj\u010diteli vznik\u00e1 pr\u00e1vo v\u011bc bezplatn\u011b do\u010dasn\u011b u\u017e\u00edvat.<\/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\/474\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/474\">\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>Da\u0148 z p\u0159\u00edjm\u016f: jak na \u00faro\u010den\u00ed zap\u016fj\u010dky<\/h2>\n<p>Z hlediska \u00faro\u010den\u00ed mohou nastat v z\u00e1sad\u011b t\u0159i situace:<\/p>\n<ul>\n<li>\u00farok je v obvykl\u00e9 v\u00fd\u0161i \u010di vy\u0161\u0161\u00ed ne\u017e obvykl\u00fd,<\/li>\n<li>\u00farok je ni\u017e\u0161\u00ed ne\u017e cena obvykl\u00e1 nebo<\/li>\n<li>jedn\u00e1 se o bez\u00faro\u010dnou z\u00e1p\u016fj\u010dku.<\/li>\n<\/ul>\n<p>Pokud by byl \u00farok v obvykl\u00e9 v\u00fd\u0161i pop\u0159. vy\u0161\u0161\u00ed ne\u017e obvykl\u00fd, nevznik\u00e1 samoz\u0159ejm\u011b na stran\u011b zam\u011bstnance \u017e\u00e1dn\u00fd p\u0159\u00edjem, kter\u00fd by u n\u011bj podl\u00e9hal dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Zam\u011b\u0159me se tedy na situaci, kdy je \u00farok ni\u017e\u0161\u00ed, ne\u017e je \u00farok obvykl\u00fd pop\u0159. na situaci bez\u00faro\u010dn\u00e9 z\u00e1p\u016fj\u010dky.<\/p>\n<h3>Da\u0148 z p\u0159\u00edjm\u016f: osvobozen\u00ed zap\u016fj\u010dky od dan\u011b<\/h3>\n<p>Od roku 2015 je v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c) ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. v), podle kter\u00e9ho je <strong>osvobozen p\u0159\u00edjem od t\u00e9ho\u017e zam\u011bstnavatele plynouc\u00ed zam\u011bstnanci v podob\u011b majetkov\u00e9ho prosp\u011bchu p\u0159i bez\u00faro\u010dn\u00e9 z\u00e1p\u016fj\u010dce a\u017e do \u00fahrnn\u00e9 v\u00fd\u0161e jistin 300 000 K\u010d z t\u011bchto z\u00e1p\u016fj\u010dek<\/strong>.<\/p>\n<p>V pr\u016fb\u011bhu dal\u0161\u00edch let bylo ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. v) ZDP dopln\u011bno o skute\u010dnost, \u017ee majetkov\u00fd prosp\u011bch z bez\u00faro\u010dn\u00fdch z\u00e1p\u016fj\u010dek p\u0159esahuj\u00edc\u00edch v\u00fd\u0161i jistin 300 000 K\u010d vypo\u010dten\u00fd za jednotliv\u00e9 kalend\u00e1\u0159n\u00ed m\u011bs\u00edce se zahrnuje do z\u00e1kladu dan\u011b alespo\u0148 jednou za zda\u0148ovac\u00ed obdob\u00ed, a to nejpozd\u011bji p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy za m\u011bs\u00edc prosinec.<\/p>\n<p>Z v\u00fd\u0161e uveden\u00e9ho je z\u0159ejm\u00e9, \u017ee osvobozen\u00ed se vztahuje pouze na majetkov\u00fd prosp\u011bch vznikl\u00fd z \u201eodpu\u0161t\u011bn\u00ed\u201c \u00farok\u016f pouze u bez\u00faro\u010dn\u00fdch z\u00e1p\u016fj\u010dek. Znamen\u00e1 to tedy, \u017ee u \u201en\u00edzko\u00faro\u010den\u00fdch\u201c z\u00e1p\u016fj\u010dek bude rozd\u00edl mezi obvykl\u00fdm \u00farokem a ni\u017e\u0161\u00edm sjednan\u00fdm \u00farokem podl\u00e9hat dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob podle \u00a7 6 odst. 1 p\u00edsm. d) ZDP?<\/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\/474\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/474\">\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<p>Na danou situaci reaguje pokyn <strong>GF\u0158 \u010d. D-22<\/strong>, ve kter\u00e9m se finan\u010dn\u00ed spr\u00e1va p\u0159es dan\u00fd logick\u00fd nesoulad \u201ev\u00fdkladov\u011b p\u0159en\u00e1\u0161\u00ed\u201c a konstatuje, \u017ee <strong>limit 300 000 K\u010d nesplacen\u00e9 jistiny plat\u00ed jak pro \u201en\u00edzko\u00faro\u010den\u00e9\u201c z\u00e1p\u016fj\u010dky tak i na ty bez\u00faro\u010dn\u00e9<\/strong>. Jin\u00fdmi slovy \u2013 pokud nesplacen\u00e1 jistina je do 300 000 K\u010d, tak je majetkov\u00fd prosp\u011bch z titulu \u201eodpu\u0161t\u011bn\u00fdch\u201c \u00farok\u016f od dan\u011b z p\u0159\u00edjm\u016f osvobozen. Teprve \u201eodpu\u0161t\u011bn\u00fd\u201c \u00farok z nesplacen\u00e9 jistiny p\u0159esahuj\u00edc\u00ed 300 000 K\u010d podl\u00e9h\u00e1 zdan\u011bn\u00ed.<\/p>\n<p><em>V pokynu GF\u0158 \u010d. D-22 najdeme postup, jak stanovit obvykl\u00fd \u00farok:<\/em><\/p>\n<p><em>\u201e\u00darokem obvykl\u00fdm se rozum\u00ed \u00farok, kter\u00fd je v dob\u011b sjedn\u00e1n\u00ed z\u00e1p\u016fj\u010dky obvykle pou\u017e\u00edv\u00e1n pen\u011b\u017en\u00edmi \u00fastavy v m\u00edst\u011b p\u0159i poskytov\u00e1n\u00ed obdobn\u00fdch produkt\u016f (\u00fav\u011br\u016f) ve\u0159ejnosti a za jak\u00fdch \u00farokov\u00fdch podm\u00ednek. V\u00fd\u0161e \u00faroku obvykl\u00e9ho nemus\u00ed b\u00fdt ale stejn\u00e1 po celou dobu spl\u00e1cen\u00ed a pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti v tomto p\u0159\u00edpad\u011b m\u00e1 povinnost p\u0159ihl\u00e9dnout k v\u00fd\u0161i \u00faroku obvykle pou\u017e\u00edvan\u00e9ho v p\u0159\u00edslu\u0161n\u00e9m \u010dase (mus\u00ed reagovat na zm\u011bny). P\u0159i stanoven\u00ed obvykl\u00e9 v\u00fd\u0161e \u00faroku mus\u00ed pl\u00e1tce dan\u011b z p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti vz\u00edt v \u00favahu v\u0161echny skute\u010dnosti, za kter\u00fdch jsou pen\u011b\u017en\u00edmi \u00fastavy obdobn\u00e9 z\u00e1p\u016fj\u010dky (\u00fav\u011bry) poskytov\u00e1ny, a vybrat takov\u00fd produkt, kter\u00fd se bude nejv\u00edce bl\u00ed\u017eit podm\u00ednk\u00e1m, za jak\u00fdch z\u00e1p\u016fj\u010dku on s\u00e1m poplatn\u00edkovi s p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti poskytuje. Takto vypo\u010dten\u00fd \u00farok se pou\u017eije na nesplacen\u00e9 z\u016fstatky jistin. <\/em><\/p>\n<p><em>Tento v\u00fdpo\u010det se pro \u00fa\u010dely zdan\u011bn\u00ed prov\u00e1d\u00ed nejm\u00e9n\u011b jedenkr\u00e1t za zda\u0148ovac\u00ed obdob\u00ed (nejpozd\u011bji p\u0159i z\u00fa\u010dtov\u00e1n\u00ed mzdy za prosinec p\u0159\u00edslu\u0161n\u00e9ho roku). Takto vypo\u010dten\u00fd \u00farok je zdaniteln\u00fdm p\u0159\u00edjmem poplatn\u00edka podle \u00a7 6 odst. 1 p\u00edsm. d) z\u00e1kona. V p\u0159\u00edpad\u011b, kdy je sjedn\u00e1n se zam\u011bstnancem \u00farok ni\u017e\u0161\u00ed, ne\u017e je \u00farok obvykl\u00fd, je zdaniteln\u00fdm p\u0159\u00edjmem rozd\u00edl mezi obvykl\u00fdm \u00farokem a sjednan\u00fdm ni\u017e\u0161\u00edm \u00farokem.\u201c <\/em><\/p>\n<p>Z\u00e1v\u011brem si dovol\u00edm dv\u011b pozn\u00e1mky k v\u00fd\u0161e zm\u00edn\u011bn\u00e9mu pokynu:<\/p>\n<ul>\n<li>pozitivn\u00ed je, \u017ee podle n\u00e1zoru GF\u0158 lze aplikovat osvobozen\u00ed na \u201eodpu\u0161t\u011bn\u00e9\u201c \u00faroky tak\u00e9 z \u201en\u00edzko\u00faro\u010den\u00fdch\u201c z\u00e1p\u016fj\u010dek do limitu 300 000 K\u010d nesplacen\u00e9 jistiny. P\u0159esto\u017ee to ze ZDP nevypl\u00fdv\u00e1, jsem p\u0159esv\u011bd\u010den, \u017ee by se v p\u0159\u00edpad\u011b sporu mohl poplatn\u00edk dovol\u00e1vat \u201ezaveden\u00e9 spr\u00e1vn\u00ed praxe\u201c. Zcela nepochybn\u011b by toto osvobozen\u00ed m\u011blo b\u00fdt v\u0161ak p\u0159\u00edmo v z\u00e1kon\u011b a nikoliv pouze v pokynu, kter\u00fd nen\u00ed pramenem pr\u00e1va.<\/li>\n<li>drtiv\u00e1 v\u011bt\u0161ina z n\u00e1s v\u00ed, jak je obt\u00ed\u017en\u00e9 stanovit obvyklou v\u00fd\u0161i \u00faroku. Osobn\u011b se domn\u00edv\u00e1m, \u017ee v\u00fd\u0161e citovan\u00fd postup n\u00e1m nic konkr\u00e9tn\u00edho v t\u00e9to v\u011bci nep\u0159inesl.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Co je to z\u00e1p\u016fj\u010dka a jak je definov\u00e1na v Nov\u00e9m ob\u010dansk\u00e9m z\u00e1kon\u00edku Pojem z\u00e1p\u016fj\u010dka n\u00e1m p\u0159inesl nov\u00fd ob\u010dansk\u00fd z\u00e1kon\u00edk (d\u00e1le jen \u201eNOZ\u201c), kter\u00fd nabyl \u00fa\u010dinnosti &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7237,"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":[50,98],"class_list":["post-474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-zavisla-cinnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/474","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=474"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/474\/revisions"}],"predecessor-version":[{"id":7490,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/474\/revisions\/7490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7237"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}