{"id":583,"date":"2016-07-27T20:00:00","date_gmt":"2016-07-27T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ustavni-soud-zrusil-omezeni-osvobozeni-duchodu-u-osob-s-vysokymi-prijmy\/"},"modified":"2023-02-01T15:08:44","modified_gmt":"2023-02-01T14:08:44","slug":"ustavni-soud-zrusil-omezeni-osvobozeni-duchodu-u-osob-s-vysokymi-prijmy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ustavni-soud-zrusil-omezeni-osvobozeni-duchodu-u-osob-s-vysokymi-prijmy\/","title":{"rendered":"\u00dastavn\u00ed soud zru\u0161il omezen\u00ed osvobozen\u00ed d\u016fchod\u016f u osob s vysok\u00fdmi p\u0159\u00edjmy"},"content":{"rendered":"<p><strong>Minul\u00fd t\u00fdden pl\u00e9num \u00dastavn\u00edho soudu rozhodlo o n\u00e1vrhu skupiny 17 sen\u00e1tor\u016f na zru\u0161en\u00ed omezen\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f v podob\u011b d\u016fchod\u016f u osob s vysok\u00fdmi p\u0159\u00edjmy. \u00dastavn\u00ed soud sen\u00e1torsk\u00e9mu n\u00e1vrhu vyhov\u011bl a dan\u00e9 ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f zru\u0161il.<\/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>Nejprve si p\u0159ipome\u0148me stav p\u0159ed \u00fa\u010dinnost\u00ed n\u00e1lezu \u00dastavn\u00edho soudu (d\u00e1le jen \u201e\u00daS\u201c), za jak\u00fdch podm\u00ednek jsou (byly) d\u016fchody osvobozen\u00e9 od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n<p><strong>Z\u00e1kladn\u00ed pravidlo<\/strong> pro osvobozen\u00ed je uvedeno v \u00a7 4 odst. 1 p\u00edsm. h) z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP\u201c). Jedn\u00e1-li se o p\u0159\u00edjem ve form\u011b pravideln\u011b vypl\u00e1cen\u00e9ho d\u016fchodu nebo penze, <strong>je od dan\u011b osvobozena z \u00fahrnu takov\u00fdch p\u0159\u00edjm\u016f nejv\u00fd\u0161e \u010d\u00e1stka ve v\u00fd\u0161i 36n\u00e1sobku minim\u00e1ln\u00ed mzdy platn\u00e9 k 1. lednu kalend\u00e1\u0159n\u00edho roku. Pro leto\u0161n\u00ed rok plat\u00ed minim\u00e1ln\u00edm mzda ve v\u00fd\u0161i 9 900 K\u010d, 36 n\u00e1sobek minim\u00e1ln\u00ed mzdy \u010din\u00ed 356 400 K\u010d<\/strong>. Pokud ro\u010dn\u00ed d\u016fchod p\u0159ekro\u010d\u00ed u poplatn\u00edka \u010d\u00e1stku 356 400 K\u010d (m\u011bs\u00ed\u010dn\u011b se jedn\u00e1 o \u010d\u00e1stku 29 700 K\u010d), mus\u00ed \u010d\u00e1st d\u016fchodu, kter\u00e1 danou hodnotu p\u0159ekro\u010d\u00ed, poplatn\u00edk zdanit. <strong>Toto z\u00e1kladn\u00ed pravidlo nebylo n\u00e1lezem \u00daS dot\u010deno<\/strong>.<\/p>\n<p>Z\u00e1kladn\u00ed pravidlo je d\u00e1le ovlivn\u011bno <strong>speci\u00e1ln\u00edm ustanoven\u00edm<\/strong> \u00a7 4 odst. 3 ZDP. Tato zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed \u00faprava se dot\u00fdk\u00e1 poplatn\u00edk\u016f (d\u016fchodc\u016f), kdy <strong>sou\u010det jejich p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b ze samostatn\u00e9 \u010dinnosti a p\u0159\u00edjm\u016f z n\u00e1jmu p\u0159es\u00e1hne ve zda\u0148ovac\u00edm obdob\u00ed \u010d\u00e1stku 840 000 K\u010d<\/strong>. Upozor\u0148uji na skute\u010dnost, \u017ee u p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti je zm\u00edn\u011bn p\u0159\u00edjem, zat\u00edmco u p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti a p\u0159\u00edjm\u016f z n\u00e1jmu z\u00e1konod\u00e1rce zmi\u0148uje pojem d\u00edl\u010d\u00ed z\u00e1klad dan\u011b. Jedn\u00e1 se o rozd\u00edln\u00e9 kategorie. <\/p>\n<p><strong>\u00daS soud sv\u00fdm n\u00e1lezem zru\u0161il speci\u00e1ln\u00ed ustanoven\u00ed \u00a7 4 odst. 3 ZDP. Pro d\u016fchodce, u nich\u017e plat\u00ed, \u017ee sou\u010det jejich p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a d\u00edl\u010d\u00edch z\u00e1klad\u016f dan\u011b z podnik\u00e1n\u00ed a z n\u00e1jmu p\u0159es\u00e1hne za zda\u0148ovac\u00ed obdob\u00ed \u010d\u00e1stku 840 000 K\u010d, zru\u0161en\u00ed \u00a7 4 odst. 3 ZDP znamen\u00e1, \u017ee tak\u00e9 pro n\u011b plat\u00ed hranice 36n\u00e1sobku minim\u00e1ln\u00ed mzdy, kdy do t\u00e9to \u010d\u00e1stky maj\u00ed d\u016fchod od dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen.<\/strong><\/p>\n<p>\u00daS ve sv\u00e9m obs\u00e1hl\u00e9m n\u00e1lezu (32 stran) zru\u0161en\u00ed diskutovan\u00e9ho ustanoven\u00ed ZDP zd\u016fvodnil poru\u0161en\u00edm pr\u00e1va na rovn\u00e9 zach\u00e1zen\u00ed a velk\u00fdm nepom\u011brem ve v\u00fd\u0161i zdan\u011bn\u00ed u jedn\u00e9 skupiny poplatn\u00edk\u016f (d\u016fchodc\u016f). Nepom\u011br byl demonstrov\u00e1n na p\u0159\u00edkladu dvou d\u016fchodc\u016f, kdy jejich p\u0159\u00edjmy se li\u0161\u00ed nap\u0159. jen v \u0159\u00e1du korun. D\u016fchodce s celkov\u00fdm ro\u010dn\u00edm p\u0159\u00edjmem p\u0159esahuj\u00edc\u00edm t\u011bsn\u011b 840 000 K\u010d nem\u016f\u017ee uplatnit osvobozen\u00ed sv\u00e9ho d\u016fchodu do \u010d\u00e1stky 356 400 K\u010d a naopak druh\u00fd s p\u0159\u00edjmy do 840 000 K\u010d za rok m\u016f\u017ee toto osvobozen\u00ed uplatnit. Rozd\u00edl ve zdan\u011bn\u00ed t\u011bchto dvou d\u016fchodc\u016f, p\u0159esto\u017ee jejich skute\u010dn\u00e9 p\u0159\u00edjmy se li\u0161\u00ed \u0159\u00e1dov\u011b o koruny, \u010din\u00ed p\u0159es 53 000 K\u010d.<\/p>\n<p> Zru\u0161en\u00edm ustanoven\u00ed \u00a7 4 odst. 3 ZDP tak budou v\u0161ichni d\u016fchodci bez ohledu na v\u00fd\u0161i sv\u00fdch dal\u0161\u00edch p\u0159\u00edjm\u016f osvobozeni od dan\u011b z pravideln\u011b vypl\u00e1cen\u00fdch penz\u00ed a d\u016fchod\u016f a\u017e do v\u00fd\u0161e 356 400 korun ro\u010dn\u011b (\u010d\u00e1stka plat\u00ed pro rok 2016). N\u00e1lez \u00daS nabyde \u00fa\u010dinnosti zve\u0159ejn\u011bn\u00edm ve Sb\u00edrce z\u00e1kon\u016f a zru\u0161en\u00e9 ustanoven\u00ed se nebude aplikovat na cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed 2016.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minul\u00fd t\u00fdden pl\u00e9num \u00dastavn\u00edho soudu rozhodlo o n\u00e1vrhu skupiny 17 sen\u00e1tor\u016f na zru\u0161en\u00ed omezen\u00ed osvobozen\u00ed p\u0159\u00edjm\u016f v podob\u011b d\u016fchod\u016f u osob s vysok\u00fdmi p\u0159\u00edjmy. \u00dastavn\u00ed &#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":[12,8],"tags":[50,68],"class_list":["post-583","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/583","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=583"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/583\/revisions"}],"predecessor-version":[{"id":5498,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/583\/revisions\/5498"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}