{"id":586,"date":"2016-08-09T20:00:00","date_gmt":"2016-08-09T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/novelizace-zakona-o-dani-z-pridane-hodnoty-prinasi-zmekceni-sankci-u-kontrolniho-hlaseni\/"},"modified":"2023-02-01T15:08:44","modified_gmt":"2023-02-01T14:08:44","slug":"novelizace-zakona-o-dani-z-pridane-hodnoty-prinasi-zmekceni-sankci-u-kontrolniho-hlaseni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/novelizace-zakona-o-dani-z-pridane-hodnoty-prinasi-zmekceni-sankci-u-kontrolniho-hlaseni\/","title":{"rendered":"Novelizace z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty p\u0159in\u00e1\u0161\u00ed zm\u011bk\u010den\u00ed sankc\u00ed u kontroln\u00edho hl\u00e1\u0161en\u00ed"},"content":{"rendered":"

Dne 29. \u010dervence 2016 byl ve Sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bn z\u00e1kon \u010d. 243\/2016 Sb., kter\u00fd krom\u011b mnoha jin\u00fdch z\u00e1kon\u016f novelizuje tak\u00e9 z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty (d\u00e1le jen \u201eZDPH\u201c). V dne\u0161n\u00edm \u010dl\u00e1nku se zam\u011b\u0159\u00edme pouze na problematiku zm\u011bn u kontroln\u00edho hl\u00e1\u0161en\u00ed.<\/strong><\/p>\n

<\/p>\n

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

Jak bylo avizov\u00e1no ji\u017e v jednom z p\u0159ede\u0161l\u00fdch \u010dl\u00e1nk\u016f<\/a> Infoservisu (\u201eAktuality ke kontroln\u00edmu hl\u00e1\u0161en\u00ed\u201c), v sou\u010dasn\u00e9 dob\u011b skute\u010dn\u011b doch\u00e1z\u00ed ke zm\u011bk\u010den\u00ed sankc\u00ed t\u00fdkaj\u00edc\u00edch se poru\u0161en\u00ed povinnost\u00ed vztahuj\u00edc\u00edch se ke kontroln\u00edmu hl\u00e1\u0161en\u00ed (d\u00e1le jen \u201eKH\u201c).<\/p>\n

I. Pr\u00e1vn\u00ed stav do 28. 7. 2016<\/h2>\n

Aby bylo z\u0159ejm\u00e9, v \u010dem novelizovan\u00e1 ustanoven\u00ed spo\u010d\u00edvaj\u00ed, bude dobr\u00e9 zopakovat pr\u00e1vn\u00ed stav sankc\u00ed u KH do 28. \u010dervence leto\u0161n\u00edho roku. Pokud pl\u00e1tce poru\u0161il sv\u00e9 povinnosti t\u00fdkaj\u00edc\u00ed se KH t\u00edm, \u017ee nepodal KH resp. nezareagoval na v\u00fdzvu spr\u00e1vce dan\u011b ve stanoven\u00e9 lh\u016ft\u011b, vznikla mu povinnost uhradit pokutu ve v\u00fd\u0161i:<\/p>\n

    \n
  1. 1 000 K\u010d, pokud jej dodate\u010dn\u011b pod\u00e1, ani\u017e by k tomu byl vyzv\u00e1n,<\/li>\n
  2. 10 000 K\u010d, pokud jej pod\u00e1 v n\u00e1hradn\u00ed lh\u016ft\u011b pot\u00e9, co k tomu byl spr\u00e1vcem dan\u011b vyzv\u00e1n,<\/li>\n
  3. 30 000 K\u010d, pokud jej nepod\u00e1 na z\u00e1klad\u011b v\u00fdzvy ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v podan\u00e9m KH, nebo<\/li>\n
  4. 50 000 K\u010d, pokud jej nepod\u00e1 ani v n\u00e1hradn\u00ed lh\u016ft\u011b.<\/li>\n<\/ol>\n

    II. Pr\u00e1vn\u00ed stav od 29. 7. 2016<\/h2>\n

    Hned v \u00favodu lze konstatovat, \u017ee nov\u00e1 pr\u00e1vn\u00ed \u00faprava je ku prosp\u011bchu pl\u00e1tc\u016f. Novou pr\u00e1vn\u00ed \u00fapravu zm\u00edrn\u011bn\u00ed sankc\u00ed m\u016f\u017eeme rozd\u011blit do t\u0159\u00ed okruh\u016f.<\/p>\n

      \n
    1. Prodlu\u017euje se lh\u016fta pro reakci na v\u00fdzvu spr\u00e1vce dan\u011b, kdy spr\u00e1vce dan\u011b vyz\u00fdv\u00e1 pl\u00e1tce ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f uveden\u00fdch v KH. P\u016fvodn\u00ed lh\u016fta byla stanovena na 5 kalend\u00e1\u0159n\u00edch dn\u016f, nov\u011b ZDPH zmi\u0148uje 5 pracovn\u00edch dn\u016f<\/strong>.<\/li>\n
    2. Druh\u00e1 zm\u011bna se t\u00fdk\u00e1 pokuty 1 000 K\u010d<\/strong>, kter\u00e1 postihuje pl\u00e1tce v situaci, kdy KH sice podal pozd\u011b ale bez v\u00fdzvy<\/strong>. Podle nov\u00e9ho \u00a7 101j ZDPH povinnost uhradit pokutu nevznik\u00e1, 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.Podle p\u0159echodn\u00fdch ustanoven\u00ed se nep\u0159ihl\u00ed\u017e\u00ed k prodlen\u00ed p\u0159i pod\u00e1n\u00ed KH, ke kter\u00e9mu do\u0161lo p\u0159ed 29. 7. 2016 a d\u00e1le zanik\u00e1 povinnost uhradit pokutu, 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 tedy op\u011bt 29. 7. 2016.<\/li>\n
    3. Posledn\u00ed okruh 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. Problematika je \u0159e\u0161ena v nov\u00e9m \u00a7 101k ZDPH, podle kter\u00e9ho m\u016f\u017ee pl\u00e1tce po\u017e\u00e1dat spr\u00e1vce dan\u011b o prominut\u00ed t\u011bchto pokut. Spr\u00e1vce dan\u011b m\u016f\u017ee zcela nebo z\u010d\u00e1sti pokutu prominout, \u201epokud k nepod\u00e1n\u00ed kontroln\u00edho hl\u00e1\u0161en\u00ed do\u0161lo z d\u016fvodu, kter\u00fd lze s p\u0159ihl\u00e9dnut\u00edm k okolnostem dan\u00e9ho p\u0159\u00edpadu ospravedlnit.<\/em>\u201c\u017d\u00e1dat o prominut\u00ed pokuty lze 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 tuto pokutu. Pod\u00e1n\u00ed \u017e\u00e1dosti o prominut\u00ed pokuty m\u00e1 odkladn\u00fd \u00fa\u010dinek<\/strong> pro vykonatelnost platebn\u00edho v\u00fdm\u011bru.\n

      Podle p\u0159echodn\u00fdch ustanoven\u00ed se nov\u00e1 pr\u00e1vn\u00ed \u00faprava vztahuje i na pokuty vznikl\u00e9 p\u0159ed 29. 7. 2016. V p\u0159\u00edpad\u011b, kdy b\u011bh lh\u016fty pro pod\u00e1n\u00ed \u017e\u00e1dosti o prominut\u00ed pokuty zapo\u010dal p\u0159ede dnem nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona, neskon\u010d\u00ed b\u011bh t\u00e9to lh\u016fty d\u0159\u00edve ne\u017e 3 m\u011bs\u00edce ode dne nabyt\u00ed \u00fa\u010dinnosti tohoto z\u00e1kona.<\/li>\n<\/ol>\n

      III. P\u0159\u00edb\u011bh z praxe<\/h2>\n

      Se \u010dten\u00e1\u0159i bych se r\u00e1d pod\u011blil o p\u0159\u00edpad \u2013 asi dva m\u011bs\u00edce star\u00fd – t\u00fdkaj\u00edc\u00ed se v\u00fd\u0161e popsan\u00e9 problematiky, na n\u011bm\u017e si m\u016f\u017eeme uk\u00e1zat, jak je pr\u00e1vn\u00ed \u00faprava sankc\u00ed u KH pro poplatn\u00edky nebezpe\u010dn\u00e1. M\u00e1me klienta, u kter\u00e9ho m\u00e1m gener\u00e1ln\u00ed plnou moc<\/a>, p\u0159i zpracov\u00e1n\u00ed KH je v hlavi\u010dce KH uvedeno ID m\u00e9 datov\u00e9 schr\u00e1nky. Z toho je patrn\u00e9, \u017ee ve\u0161ker\u00e9 p\u00edsemnosti m\u00e1 spr\u00e1vce dan\u011b doru\u010dovat mn\u011b jako\u017eto zplnomocn\u011bn\u00e9mu z\u00e1stupci.<\/p>\n

      V pr\u016fb\u011bhu jednoho \u010dervnov\u00e9ho p\u00e1tku jsem si \u201epokl\u00edzel\u201c v kancel\u00e1\u0159i, nebo\u0165 od pond\u011bl\u00ed do \u010dtvrtka dal\u0161\u00edho t\u00fddne jsem m\u011bl b\u00fdt mimo kancel\u00e1\u0159. B\u011bhem \u201e\u00faklidu\u201c mi od pracovnice zm\u00edn\u011bn\u00e9ho klienta \u201enen\u00e1padn\u011b\u201c p\u0159i\u0161el mail, jeho\u017e p\u0159\u00edlohou byly dv\u011b v\u00fdzvy na dv\u011b KH za jejich spole\u010dnost. Tyto v\u00fdzvy p\u0159i\u0161ly do jejich datov\u00e9 schr\u00e1nky, p\u0159esto\u017ee m\u011bly jednozna\u010dn\u011b p\u0159ij\u00edt do m\u00e9 datov\u00e9 schr\u00e1nky! Na\u0161t\u011bst\u00ed jsem tyto v\u00fdzvy zaregistroval a je\u0161t\u011b t\u00e9ho\u017e dne jsme na n\u011b zareagovali.<\/p>\n

      A te\u010f hypotetick\u00fd sc\u00e9n\u00e1\u0159, jak by to vypadalo, pokud bych ten mail nezachytil. Vzhledem k tomu, \u017ee z datov\u00e9 schr\u00e1nky klienta byly v\u00fdzvy vybr\u00e1ny v p\u00e1tek, byly v p\u00e1tek doru\u010deny a za\u010dala by b\u011b\u017eet 5 denn\u00ed lh\u016fta na reakci ke zm\u011bn\u011b, dopln\u011bn\u00ed \u010di potvrzen\u00ed \u00fadaj\u016f z p\u016fvodn\u00edch KH. Po m\u00e9m p\u0159\u00edjezdu do kancel\u00e1\u0159e \u2013 n\u00e1sleduj\u00edc\u00ed p\u00e1tek \u2013 by ji\u017e bylo po 5 denn\u00ed lh\u016ft\u011b se sankc\u00ed 30 000 K\u010d za jednu v\u00fdzvu \u2013 tzn. celkov\u00e1 sankce by \u010dinila 60 000 K\u010d!<\/p>\n

      Ob\u00e1v\u00e1m se, \u017ee v tomto konkr\u00e9tn\u00edm p\u0159\u00edpad\u011b by n\u00e1m ani nov\u00e1 pr\u00e1vn\u00ed \u00faprava od pokuty nepomohla. Ur\u010dit\u011b bychom nam\u00edtli chybn\u00e9 doru\u010den\u00ed v\u00fdzev spr\u00e1vcem, ale zda-li by tato argumentace byla \u00fasp\u011b\u0161n\u00e1, neum\u00edm posoudit.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Dne 29. \u010dervence 2016 byl ve Sb\u00edrce z\u00e1kon\u016f zve\u0159ejn\u011bn z\u00e1kon \u010d. 243\/2016 Sb., kter\u00fd krom\u011b mnoha jin\u00fdch z\u00e1kon\u016f novelizuje tak\u00e9 z\u00e1kon o dani z p\u0159idan\u00e9 …<\/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-586","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\/586","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=586"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"predecessor-version":[{"id":6155,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/586\/revisions\/6155"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}