{"id":536,"date":"2016-01-26T22:00:00","date_gmt":"2016-01-26T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/kdy-je-poplatnik-povinen-podat-priznani-k-dani-silnicni\/"},"modified":"2023-02-01T15:08:50","modified_gmt":"2023-02-01T14:08:50","slug":"kdy-je-poplatnik-povinen-podat-priznani-k-dani-silnicni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdy-je-poplatnik-povinen-podat-priznani-k-dani-silnicni\/","title":{"rendered":"Kdy je poplatn\u00edk povinen podat p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed"},"content":{"rendered":"<p>S bl\u00ed\u017e\u00edc\u00edm se term\u00ednem pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed se mno\u017e\u00ed dotazy, zda vznik\u00e1 da\u0148ov\u00fdm subjekt\u016fm povinnost pod\u00e1vat p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed.<\/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>Pro zodpov\u011bzen\u00ed ot\u00e1zky, zda vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed (d\u00e1le jen \u201eDS\u201c), je naprosto z\u00e1sadn\u00edm krit\u00e9riem skute\u010dnost, zda p\u0159edm\u011btn\u00e9 vozidlo je p\u0159edm\u011btem dan\u011b silni\u010dn\u00ed.<\/p>\n<h2>1. P\u0159edm\u011bt DS<\/h2>\n<p>Ze z\u00e1kona o dani silni\u010dn\u00ed (d\u00e1le jen \u201eZDS\u201c) vypl\u00fdv\u00e1, \u017ee <strong>p\u0159edm\u011btem DS<\/strong> jsou motorov\u00e1 vozidla a jejich p\u0159\u00edpojn\u00e1 vozidla:<\/p>\n<ul>\n<li>registrovan\u00e1 v \u010cesk\u00e9 republice,<\/li>\n<li>provozovan\u00e1 v \u010cesk\u00e9 republice a<\/li>\n<li>pou\u017e\u00edvan\u00e1:\n<ul>\n<li>poplatn\u00edkem dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob nebo<\/li>\n<li>poplatn\u00edkem dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob k \u010dinnosti nebo v p\u0159\u00edm\u00e9 souvislosti s \u010dinnost\u00ed, ze kter\u00fdch plynou p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pozn\u00e1mky k v\u00fd\u0161e uveden\u00e9mu vymezen\u00ed p\u0159edm\u011btu DS:<\/p>\n<ul>\n<li>je pot\u0159eba zd\u016fraznit, \u017ee se mus\u00ed jednat o spln\u011bn\u00ed v\u0161ech podm\u00ednek sou\u010dasn\u011b (nap\u0159. vozidlo spl\u0148uje v\u0161echny podm\u00ednky p\u0159edm\u011btu dan\u011b s v\u00fdjimkou toho, \u017ee je provozov\u00e1no mimo \u010ceskou republiku, nen\u00ed p\u0159edm\u011btem dan\u011b a poplatn\u00edkovi nevznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed),<\/li>\n<li>u pr\u00e1vnick\u00fdch osob se nezkoum\u00e1, k jak\u00e9mu \u00fa\u010delu jsou vozidla pou\u017e\u00edv\u00e1na (toto tvrzen\u00ed se v\u0161ak nevztahuje na ve\u0159ejn\u011b prosp\u011b\u0161n\u00e9ho poplatn\u00edka), naopak u fyzick\u00fdch osob je rozhodn\u00e9, zda z \u010dinnosti, k jak\u00e9 jsou vozidla pou\u017e\u00edv\u00e1na, plynou p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti (nap\u0159. pokud by bylo pou\u017e\u00edv\u00e1no k \u010dinnosti, z n\u00ed\u017e plynou p\u0159\u00edjmy podle \u00a7 9 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f (p\u0159\u00edjmy z n\u00e1jmu), p\u0159izn\u00e1n\u00ed k DS by se nepod\u00e1valo),<\/li>\n<li>n\u011bkdy se setk\u00e1v\u00e1m s dotazem, zda vozidlo podl\u00e9h\u00e1 DS i v situaci, kdy\u017e bylo nepoj\u00edzdn\u00e9 \u2013 k tomu se vztahuje letit\u00fd n\u00e1zor finan\u010dn\u00ed spr\u00e1vy, \u017ee pokud nejsou registra\u010dn\u00ed zna\u010dky ulo\u017een\u00e9 v depozitu, tak auto podl\u00e9h\u00e1 DS,<\/li>\n<li>vcelku \u010dasto dost\u00e1v\u00e1m dotaz, zda vozidlo podl\u00e9h\u00e1 DS, kdy\u017e poplatn\u00edk (fyzick\u00e1 osoba) uplat\u0148uje pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f pau\u0161\u00e1ln\u00ed v\u00fddaje \u2013 odpov\u011b\u010f je z\u0159ejm\u00e1 \u2013 forma uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f nem\u00e1 na posuzovanou ot\u00e1zku \u017e\u00e1dn\u00fd v\u00fdznam. Odpov\u011b\u010f se mus\u00ed hledat toliko v ZDS resp. v ustanoven\u00edch, kter\u00e1 \u0159e\u0161\u00ed, co je a nen\u00ed p\u0159edm\u011btem DS.<\/li>\n<\/ul>\n<p>D\u00e1le je v ZDS uvedeno, \u017ee p\u0159edm\u011btem dan\u011b silni\u010dn\u00ed jsou v\u017edy vozidla s nejv\u011bt\u0161\u00ed povolenou hmotnost\u00ed nad 3,5 tuny ur\u010den\u00e1 v\u00fdlu\u010dn\u011b k p\u0159eprav\u011b n\u00e1klad\u016f a registrovan\u00e1 v \u010cesk\u00e9 republice.<\/p>\n<h3>P\u0159edm\u011btem DS nejsou:<\/h3>\n<ul>\n<li>speci\u00e1ln\u00ed p\u00e1sov\u00e9 automobily a ostatn\u00ed vozidla podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu, jako\u017e i zem\u011bd\u011blsk\u00e9 a lesnick\u00e9 traktory a jejich p\u0159\u00edpojn\u00e1 vozidla a dal\u0161\u00ed zvl\u00e1\u0161tn\u00ed vozidla podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu (v obou p\u0159\u00edpadech se jedn\u00e1 o z\u00e1kon \u010d. 56\/2001 Sb.),<\/li>\n<li>vozidla, kter\u00fdm byla p\u0159id\u011blena zvl\u00e1\u0161tn\u00ed registra\u010dn\u00ed zna\u010dka.<\/li>\n<\/ul>\n<h2>2. Osvobozen\u00ed od DS<\/h2>\n<p>Pokud zjist\u00edme, \u017ee p\u0159edm\u011btn\u00e9 vozidlo je p\u0159edm\u011btem DS, tak je d\u016fle\u017eit\u00e9 neopomenout pod\u00edvat se do ustanoven\u00ed ZDS, zda n\u00e1hodou nepodl\u00e9h\u00e1 osvobozen\u00ed. Co se t\u00fd\u010de osvobozen\u00ed, tak se v praxi m\u016f\u017eeme setkat s vozidly s m\u00e9n\u011b ne\u017e \u010dty\u0159mi koly (kategorie L) \u010di vozidla na plyn (LGP \u010di CNG). Kompletn\u00ed seznam vozidel osvobozen\u00fdch je uveden v \u00a7 3 ZDS.<\/p>\n<p>Pro \u00faplnost uv\u00e1d\u00edm, \u017ee pokud je dan\u00e9 vozidlo p\u0159edm\u011btem DS, ale je od t\u00e9to dan\u011b osvobozeno, p\u0159esto vznik\u00e1 poplatn\u00edkovi povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed!<\/p>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>P\u0159e\u010dt\u011bte si:<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/novela-silnicni-dane-2022-zamestnavatele-jiz-nebudou-poplatniky-silnicni-dane\/\">Novela silni\u010dn\u00ed dan\u011b 2022: zam\u011bstnavatel\u00e9 ji\u017e nebudou poplatn\u00edky silni\u010dn\u00ed dan\u011b!<\/a><\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/zruseni-povinnosti-placeni-zaloh-na-silnicni-dan-za-rok-2022-a-zadost-o-vraceni-zaplacenych-zaloh\/\">Zru\u0161en\u00ed povinnosti placen\u00ed z\u00e1loh na silni\u010dn\u00ed da\u0148 za rok 2022 a \u017e\u00e1dost o vr\u00e1cen\u00ed zaplacen\u00fdch z\u00e1loh<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S bl\u00ed\u017e\u00edc\u00edm se term\u00ednem pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed se mno\u017e\u00ed dotazy, zda vznik\u00e1 da\u0148ov\u00fdm subjekt\u016fm povinnost pod\u00e1vat p\u0159izn\u00e1n\u00ed k dani silni\u010dn\u00ed.<\/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":[8,20],"tags":[66],"class_list":["post-536","post","type-post","status-publish","format-standard","hentry","category-dane","category-majetkove-dane","tag-silnicni-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/536","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=536"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/536\/revisions"}],"predecessor-version":[{"id":7389,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/536\/revisions\/7389"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}