{"id":533,"date":"2016-01-24T22:00:00","date_gmt":"2016-01-24T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/aktuality-ke-kontrolnimu-hlaseni\/"},"modified":"2023-02-01T15:08:50","modified_gmt":"2023-02-01T14:08:50","slug":"aktuality-ke-kontrolnimu-hlaseni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/aktuality-ke-kontrolnimu-hlaseni\/","title":{"rendered":"Aktuality ke kontroln\u00edmu hl\u00e1\u0161en\u00ed"},"content":{"rendered":"

P\u0159ibli\u017en\u011b za m\u011bs\u00edc \u2013 konkr\u00e9tn\u011b 25. \u00fanora 2016 \u2013 bude kon\u010dit lh\u016fta pro pod\u00e1n\u00ed historicky prvn\u00edch kontroln\u00edch hl\u00e1\u0161en\u00ed. Jak ur\u010dit\u011b mnoz\u00ed v\u00edme, se zme\u0161k\u00e1n\u00edm t\u00e9to lh\u016fty jsou spojen\u00e9 nemal\u00e9 sankce.<\/p>\n

<\/p>\n

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

A p\u0159ev\u00e1\u017en\u011b pr\u00e1v\u011b sankc\u00ed vztahuj\u00edc\u00edch se ke kontroln\u00edmu hl\u00e1\u0161en\u00ed se t\u00fdkaj\u00ed dv\u011b aktivity z posledn\u00ed doby.<\/p>\n

I.\t\u00dastavn\u00ed st\u00ed\u017enost<\/h2>\n

V prosinci 2015 byla pod\u00e1na skupinou sen\u00e1tor\u016f \u00fastavn\u00ed st\u00ed\u017enost. Ve st\u00ed\u017enosti je \u017e\u00e1d\u00e1no, aby byla v z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c) zru\u0161ena ustanoven\u00ed, kter\u00e1 zav\u00e1d\u00ed povinnost pl\u00e1tc\u016f pod\u00e1vat kontroln\u00ed hl\u00e1\u0161en\u00ed. <\/p>\n

D\u016fvodem pro zru\u0161en\u00ed ustanoven\u00ed ZDPH je rozpor s n\u011bkter\u00fdmi ustanoven\u00edmi \u00dastavy \u010cR a Listiny z\u00e1kladn\u00edch pr\u00e1v a svobod. V \u00fastavn\u00ed st\u00ed\u017enosti jsou mimo jin\u00e9 zm\u00edn\u011bna tyto:<\/p>\n

    \n
  • \u010cesk\u00e1 republika je svrchovan\u00fd jednotn\u00fd a demokratick\u00fd pr\u00e1vn\u00ed st\u00e1t zalo\u017een\u00fd na \u00fact\u011b k pr\u00e1v\u016fm a svobod\u00e1m \u010dlov\u011bka a ob\u010dana,<\/li>\n
  • st\u00e1tn\u00ed moc slou\u017e\u00ed v\u0161em ob\u010dan\u016fm a lze ji uplat\u0148ovat jen v p\u0159\u00edpadech, v mez\u00edch a zp\u016fsoby, kter\u00e9 stanov\u00ed z\u00e1kon,<\/li>\n
  • povinnosti mohou b\u00fdt ukl\u00e1d\u00e1ny toliko na z\u00e1klad\u011b z\u00e1kona a v jeho mez\u00edch a jen p\u0159i zachov\u00e1n\u00ed z\u00e1kladn\u00edch pr\u00e1v a svobod,<\/li>\n
  • meze z\u00e1kladn\u00edch pr\u00e1v a svobod mohou b\u00fdt za podm\u00ednek stanoven\u00fdch Listinou z\u00e1kladn\u00edch pr\u00e1v a svobod (d\u00e1le jen „Listina“) upraveny pouze z\u00e1konem,<\/li>\n
  • st\u00e1tn\u00ed moc lze uplat\u0148ovat jen v p\u0159\u00edpadech a v mez\u00edch stanoven\u00fdm z\u00e1konem, a to zp\u016fsobem, kter\u00fd z\u00e1kon stanov\u00ed,<\/li>\n
  • ka\u017ed\u00fd m\u00e1 pr\u00e1vo na ochranu p\u0159ed neopr\u00e1vn\u011bn\u00fdm shroma\u017e\u010fov\u00e1n\u00edm, zve\u0159ej\u0148ov\u00e1n\u00edm nebo jin\u00fdm zneu\u017e\u00edv\u00e1n\u00edm \u00fadaj\u016f o sv\u00e9 osob\u011b,<\/li>\n
  • pr\u00e1vo na spravedliv\u00fd proces.<\/li>\n<\/ul>\n

    Samotn\u00e1 \u00fastavn\u00ed st\u00ed\u017enost je koncipov\u00e1na do n\u011bkolika bod\u016f:<\/p>\n

      \n
    • problematika soukrom\u00ed, spojen\u00e1 se shroma\u017e\u010fov\u00e1n\u00edm citliv\u00fdch obchodn\u00edch \u00fadaj\u016f,<\/li>\n
    • test proporcionality (p\u0159im\u011b\u0159enosti) \u2013 zat\u00edmco nap\u0159. zda\u0148ovac\u00ed obdob\u00ed je odli\u0161n\u00e9 pro pl\u00e1tce s obratem do a nad 10 milion\u016f K\u010d, tak u kontroln\u00edho hl\u00e1\u0161en\u00ed tento rozd\u00edl \u010din\u011bn nen\u00ed, jin\u00fdmi slovy mal\u00ed podnikatel\u00e9 jsou kontroln\u00edm hl\u00e1\u0161en\u00edm stejn\u011b zat\u011b\u017eov\u00e1ni, jak velk\u00e9 podniky. Zat\u00edm-co velk\u00e9 podniky maj\u00ed sv\u00e9 \u00fa\u010dt\u00e1rny a ekonomick\u00e9 \u00fatvary, u mal\u00fdch pl\u00e1tc\u016f s n\u00edzk\u00fdm po\u010dtem zam\u011bstnanc\u016f pop\u0159. bez zam\u011bstnanc\u016f m\u016f\u017ee doj\u00edt vlivem kontroln\u00edho hl\u00e1\u0161en\u00ed k tot\u00e1ln\u00ed ztr\u00e1t\u011b soukrom\u00ed (nebo\u0165 i na dovolen\u00e9 mus\u00ed reagovat na v\u00fdzvy spr\u00e1vce dan\u011b t\u00fdkaj\u00edc\u00ed se kontroln\u00edch hl\u00e1\u0161en\u00ed),<\/li>\n
    • v dal\u0161\u00edm bod\u011b je napadeno ustanoven\u00ed \u00a7 101d odst. 1 ZDPH: \u201eV kontroln\u00edm hl\u00e1\u0161en\u00ed je pl\u00e1tce povinen uv\u00e9st p\u0159edepsan\u00e9 \u00fadaje pot\u0159ebn\u00e9 pro spr\u00e1vu dan\u011b.\u201c<\/em> U tohoto ustanoven\u00ed je nam\u00edt\u00e1n rozpor s \u00fastavn\u00edm po\u0159\u00e1dkem v tom smyslu, \u017ee povinnosti mohou b\u00fdt ukl\u00e1d\u00e1ny toliko na z\u00e1klad\u011b z\u00e1kona. Podstatou je to, \u017ee \u201ep\u0159edepsan\u00e9 \u00fadaje\u201c najdou pl\u00e1tci nikoliv v z\u00e1kon\u011b ale ve formul\u00e1\u0159i kontroln\u00edho hl\u00e1\u0161en\u00ed, kter\u00fd poch\u00e1z\u00ed z \u201ed\u00edlny\u201c finan\u010dn\u00ed spr\u00e1vy, kter\u00e1 je sou\u010d\u00e1st\u00ed moci v\u00fdkonn\u00e9, a nikoliv z legislativn\u00edho procesu (z\u00e1konod\u00e1rn\u00e9 moci),<\/li>\n
    • poru\u0161en\u00ed pr\u00e1va na pr\u00e1vn\u00ed ochranu (spravedliv\u00fd proces) \u2013 v tomto bod\u011b je napadnut \u201esank\u010dn\u00ed apar\u00e1t\u201c kontroln\u00edho hl\u00e1\u0161en\u00ed. Konkr\u00e9tn\u011b je napad\u00e1no to, \u017ee pokuty vznikaj\u00ed p\u0159\u00edmo ze z\u00e1kona a \u017e\u00e1dn\u00fd spr\u00e1vce dan\u011b jejich v\u00fd\u0161i nem\u016f\u017ee ovlivnit i kdyby z p\u0159\u00edpadu bylo naprosto z\u0159ejm\u00e9, \u017ee pl\u00e1tce nemohl kontroln\u00ed hl\u00e1\u0161en\u00ed podat ( nap\u0159. z d\u016fvodu n\u00e1hl\u00e9ho infarktu),<\/li>\n
    • v posledn\u00edm bod\u011b st\u00ed\u017enosti je zm\u00edn\u011bno, \u017ee kontroln\u00ed hl\u00e1\u0161en\u00ed zvy\u0161uje n\u00e1klady da\u0148ov\u00fdch poplatn\u00edk\u016f, \u017ee dojde-li k \u00faniku citliv\u00fdch informac\u00ed ze syst\u00e9mu, m\u016f\u017ee b\u00fdt ohro\u017eeno samotn\u00e9 podnik\u00e1n\u00ed dot\u010den\u00e9ho subjektu. Jednou z posledn\u00edch v\u00fdtek je, cituji \u201eFinan\u010dn\u00ed spr\u00e1va v\u0161ak doposud nedisponuje technick\u00fdmi prost\u0159edky, aby bylo mo\u017en\u00e9 prov\u00e1d\u011bt automatickou kontrolu a p\u00e1rovat jednotliv\u00e9 faktury u r\u016fzn\u00fdch finan\u010dn\u00edch \u00fa\u0159ad\u016f podle identifikace kontroln\u00edch hl\u00e1\u0161en\u00ed.\u201c<\/em> <\/li>\n<\/ul>\n

      II.\tJedn\u00e1n\u00ed o novele z\u00e1kona o DPH<\/h2>\n

      Za\u010d\u00e1tkem ledna 2016 za\u010dala jedn\u00e1n\u00ed t\u00fdkaj\u00edc\u00ed se novelizace z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty. Novelizace by m\u011bla prob\u011bhnout v souvislosti s p\u0159ijet\u00edm celn\u00edho z\u00e1kona. Term\u00edn \u00fa\u010dinnosti novely by m\u011bl b\u00fdt k 1. \u010dervenci 2016. Z kus\u00fdch informac\u00ed by se jednalo o tyto navrhovan\u00e9 zm\u011bny:<\/p>\n

        \n
      • prodlu\u017euje se lh\u016fta pro reakci na v\u00fdzvu spr\u00e1vce dan\u011b z 5 kalend\u00e1\u0159n\u00edch dn\u016f na 5 pracovn\u00edch dn\u016f<\/strong>,<\/li>\n
      • nevznik\u00e1 povinnost uhradit pokutu ve v\u00fd\u0161i 1 000 K\u010d<\/strong> podle \u00a7 101h odst. 1 p\u00edsm. a) ZDPH (jedn\u00e1 se o pokutu za pozdn\u00ed pod\u00e1n\u00ed bez v\u00fdzvy spr\u00e1vce dan\u011b), pokud v dan\u00e9m kalend\u00e1\u0159n\u00edm roce nedo\u0161lo u pl\u00e1tce k jin\u00e9mu prodlen\u00ed p\u0159i pod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed. Nem\u011blo by b\u00fdt p\u0159ihl\u00ed\u017eeno k prodlen\u00edm vznikl\u00fdm p\u0159ed nabyt\u00edm \u00fa\u010dinnosti novely ZDPH a d\u00e1le je navrhov\u00e1no, \u017ee pokuta, kter\u00e1 vznikla p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novely a o kter\u00e9 nebylo rozhodnuto platebn\u00edm v\u00fdm\u011brem p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novely, zanik\u00e1 dnem nabyt\u00ed \u00fa\u010dinnosti novely ZDPH.<\/li>\n
      • do ZDPH by m\u011bl b\u00fdt vlo\u017een nov\u00fd \u00a7 101k, kter\u00fd se t\u00fdk\u00e1 z\u00e1konn\u00fdch pokut ve v\u00fd\u0161i 10 000 K\u010d, 30 000 K\u010d a 50 000 K\u010d<\/strong>. Podle nov\u00e9ho ustanoven\u00ed by:\n
          \n
        1. pl\u00e1tce mohl po\u017e\u00e1dat o prominut\u00ed v\u00fd\u0161e uveden\u00fdch pokut,<\/strong><\/li>\n
        2. spr\u00e1vce dan\u011b by mohl zcela nebo z\u010d\u00e1sti pokutu prominout<\/strong>, pokud by za nepod\u00e1n\u00edm kontroln\u00edho hl\u00e1\u0161en\u00ed byly \u201eospravedlniteln\u00e9\u201c okolnosti,<\/li>\n
        3. \u017e\u00e1dost o prominut\u00ed pokuty lze podat nejpozd\u011bji do 3 m\u011bs\u00edc\u016f<\/strong> ode dne pr\u00e1vn\u00ed moci platebn\u00edho v\u00fdm\u011bru, kter\u00fdm bylo rozhodnuto o povinnosti uhradit v\u00fd\u0161e uveden\u00e9 pokuty, <\/li>\n
        4. d\u016fle\u017eitou skute\u010dnost\u00ed je to, \u017ee pod\u00e1n\u00ed \u017e\u00e1dosti o prominut\u00ed pokuty by m\u011bla m\u00edt odkladn\u00fd \u00fa\u010dinek pro vykonatelnost platebn\u00edho v\u00fdm\u011bru<\/strong>, kter\u00fdm bylo rozhodnuto o povinnosti uhradit tuto pokutu.<\/li>\n
        5. Je navrhov\u00e1no, aby mo\u017enost podat \u017e\u00e1dost o prominut\u00ed pokut se vztahovala i na pokuty vznikl\u00e9 p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti novely ZDPH<\/strong>, p\u0159i\u010dem\u017e 3 m\u011bs\u00ed\u010dn\u00ed lh\u016fta by se po\u010d\u00edtala a\u017e od \u00fa\u010dinnosti novely ZDPH. <\/li>\n<\/ol>\n<\/li>\n<\/ul>\n

          Na jedn\u00e9 stran\u011b je t\u0159eba uv\u00edtat navrhovan\u00e9 zm\u011bny, na stran\u011b druh\u00e9 v\u0161ak vyvst\u00e1v\u00e1 ot\u00e1zka, pro\u010d tv\u016frci legislativy upravuj\u00edc\u00ed kontroln\u00ed hl\u00e1\u0161en\u00ed nem\u011bli \u201ezm\u011bk\u010duj\u00edc\u00ed\u201c ustanoven\u00ed k drastick\u00fdm pokut\u00e1m ji\u017e v p\u016fvodn\u00ed \u00faprav\u011b. <\/p>\n","protected":false},"excerpt":{"rendered":"

          P\u0159ibli\u017en\u011b za m\u011bs\u00edc \u2013 konkr\u00e9tn\u011b 25. \u00fanora 2016 \u2013 bude kon\u010dit lh\u016fta pro pod\u00e1n\u00ed historicky prvn\u00edch kontroln\u00edch hl\u00e1\u0161en\u00ed. Jak ur\u010dit\u011b mnoz\u00ed v\u00edme, se zme\u0161k\u00e1n\u00edm t\u00e9to …<\/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":[15,8],"tags":[65],"class_list":["post-533","post","type-post","status-publish","format-standard","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/533","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=533"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/533\/revisions"}],"predecessor-version":[{"id":5474,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/533\/revisions\/5474"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}