{"id":608,"date":"2016-11-09T22:00:00","date_gmt":"2016-11-09T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prokazovani-puvodu-majetku\/"},"modified":"2023-02-01T15:08:40","modified_gmt":"2023-02-01T14:08:40","slug":"prokazovani-puvodu-majetku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prokazovani-puvodu-majetku\/","title":{"rendered":"Prokazov\u00e1n\u00ed p\u016fvodu majetku"},"content":{"rendered":"

Leto\u0161n\u00ed 1. prosinec je dnem, kdy krom\u011b toho, \u017ee startuje prvn\u00ed vlna zav\u00e1d\u011bn\u00ed projektu nazvan\u00e9ho elektronick\u00e1 evidence tr\u017eeb do praxe, nab\u00fdv\u00e1 \u00fa\u010dinnosti tak\u00e9 z\u00e1kon \u010d. 321\/2016 Sb., kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v souvislosti s prokazov\u00e1n\u00edm p\u016fvodu majetku.<\/strong><\/p>\n

<\/p>\n

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

Tento nov\u00fd z\u00e1kon, kter\u00fd vlastn\u011b nen\u00ed samostatn\u00fdm z\u00e1konem, proto\u017ee pouze m\u011bn\u00ed dva z\u00e1kony ji\u017e existuj\u00edc\u00ed, je jedn\u00edm z dal\u0161\u00edch opat\u0159en\u00ed v boji s da\u0148ov\u00fdmi \u00faniky, kter\u00e9 avizovala sou\u010dasn\u00e1 vl\u00e1da p\u0159i zah\u00e1jen\u00ed sv\u00e9 \u010dinnosti.<\/p>\n

On\u011bmi dv\u011bma m\u011bn\u011bn\u00fdmi z\u00e1kony jsou z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f (d\u00e1le tak\u00e9 \u201eZDP\u201c) a trestn\u00ed z\u00e1kon\u00edk (d\u00e1le tak\u00e9 \u201eTZ\u201c). St\u011b\u017eejn\u00ed zm\u011bny vyvolan\u00e9 novou pr\u00e1vn\u00ed \u00fapravou jsou obsa\u017eeny v ZDP.<\/p>\n

I.\tDa\u0148 z p\u0159\u00edjm\u016f<\/h2>\n

a)\tProkazov\u00e1n\u00ed<\/h3>\n

Do ZDP bylo p\u0159id\u00e1no nov\u00fdch osm paragraf\u016f, konkr\u00e9tn\u011b jsou to nov\u00e9 \u00a7 38x – \u00a738ze. Podstata nov\u00e9 pr\u00e1vn\u00ed \u00fapravy spo\u010d\u00edv\u00e1 v tom, \u017ee spr\u00e1vce dan\u011b m\u00e1 d\u016fvodn\u00e9 pochybnosti o tom, \u017ee poplatn\u00edkem p\u0159iznan\u00e9 p\u0159\u00edjmy odpov\u00eddaj\u00ed n\u00e1r\u016fstu jeho jm\u011bn\u00ed, spot\u0159eb\u011b nebo jin\u00fdm vyd\u00e1n\u00edm (d\u00e1le jen \u201en\u00e1r\u016fst jm\u011bn\u00ed\u201c). Na z\u00e1klad\u011b sv\u00fdch pochybnost\u00ed vyzve poplatn\u00edka k prok\u00e1z\u00e1n\u00ed vzniku a p\u016fvodu p\u0159\u00edjm\u016f a dal\u0161\u00edch skute\u010dnost\u00ed souvisej\u00edc\u00edch s n\u00e1r\u016fstem jm\u011bn\u00ed a to za t\u011bchto podm\u00ednek:<\/p>\n

    \n
  • pochybnosti musej\u00ed b\u00fdt d\u016fvodn\u00e9 a<\/li>\n
  • podle sv\u00e9ho p\u0159edb\u011b\u017en\u00e9ho posouzen\u00ed dojde spr\u00e1vce k z\u00e1v\u011bru, \u017ee rozd\u00edl mezi p\u0159\u00edjmy a n\u00e1r\u016fstem jm\u011bn\u00ed p\u0159esahuje 5 000 000 K\u010d. <\/li>\n<\/ul>\n

    Ve v\u00fdzv\u011b spr\u00e1vce dan\u011b specifikuje sv\u00e9 pochybnosti, ur\u010d\u00ed rozhodn\u00e9 obdob\u00ed pro posouzen\u00ed vztahu poplatn\u00edkov\u00fdch p\u0159\u00edjm\u016f a n\u00e1r\u016fstu jm\u011bn\u00ed. Lh\u016fta pro vyj\u00e1d\u0159en\u00ed nesm\u00ed b\u00fdt krat\u0161\u00ed ne\u017e 30 dn\u016f. P\u0159i prokazov\u00e1n\u00ed m\u016f\u017eou n\u00e1sledovat dal\u0161\u00ed v\u00fdzvy.<\/p>\n

    Poplatn\u00edk je povinen prok\u00e1zat skute\u010dnosti ve v\u00fdzv\u011b po\u017eadovan\u00e9. Z t\u00e9to z\u00e1sady se m\u016f\u017ee vyvinit t\u00edm, \u017ee prok\u00e1\u017ee, \u017ee skute\u010dnosti nastaly v ji\u017e prekludovan\u00e9m obdob\u00ed.<\/p>\n

    b)\tStanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem<\/h3>\n

    Pokud poplatn\u00edk prok\u00e1\u017ee skute\u010dnosti po\u017eadovan\u00e9 ve v\u00fdzv\u011b, je o t\u00e9to skute\u010dnosti spr\u00e1vcem dan\u011b vyrozum\u011bn. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b spr\u00e1vce dan\u011b stanov\u00ed da\u0148 podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem<\/strong> a to za podm\u00ednky, \u017ee dojde p\u0159i sv\u00e9 spr\u00e1vn\u00ed \u00favaze k z\u00e1v\u011bru, \u017ee da\u0148 stanoven\u00e1 podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem p\u0159es\u00e1hne 2 000 000 K\u010d.<\/p>\n

    P\u0159i stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem spr\u00e1vce dan\u011b mus\u00ed p\u0159ihl\u00e9dnout ke v\u0161em skute\u010dnostem, kter\u00e9 jsou mu zn\u00e1my jako nap\u0159\u00edklad:<\/p>\n

      \n
    • n\u00e1r\u016fst jm\u011bn\u00ed poplatn\u00edka,<\/li>\n
    • ekonomick\u00e9 ukazatele poplatn\u00edka,<\/li>\n
    • porovn\u00e1n\u00ed s ostatn\u00edmi poplatn\u00edky,<\/li>\n
    • porovn\u00e1n\u00ed hodnot obdobn\u00e9ho majetku,<\/li>\n
    • pohyby na \u00fa\u010dtech,<\/li>\n
    • prohl\u00e1\u0161en\u00ed o majetku.<\/li>\n<\/ul>\n

      V pochybnostech, ve kter\u00e9m obdob\u00ed do\u0161lo k n\u00e1r\u016fstu p\u0159\u00edjm\u016f, ZDP stanov\u00ed, \u017ee se jedn\u00e1 o prvn\u00ed neprekludovan\u00e9 obdob\u00ed. <\/p>\n

      c)\tProhl\u00e1\u0161en\u00ed o majetku<\/h3>\n

      Prohl\u00e1\u0161en\u00ed o majetku lze na poplatn\u00edkovi po\u017eadovat mimo jin\u00e9 za situace, kdy spr\u00e1vce dan\u011b dojde po p\u0159edb\u011b\u017en\u00e9m posouzen\u00ed k z\u00e1v\u011bru, \u017ee souhrnn\u00e1 hodnota majetku p\u0159es\u00e1hne hodnotu 10 000 000 K\u010d. Na pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed o majetku je stanovena lh\u016fta 60 dn\u016f, kterou lze prodlou\u017eit. Podpis poplatn\u00edka na prohl\u00e1\u0161en\u00ed o majetku mus\u00ed b\u00fdt \u00fa\u0159edn\u011b ov\u011b\u0159en. Toto se net\u00fdk\u00e1 situace, kdy je pod\u00e1n\u00ed u\u010din\u011bno \u00fastn\u011b do protokolu \u010di ve form\u011b datov\u00e9 zpr\u00e1vy.<\/p>\n

      V prohl\u00e1\u0161en\u00ed o majetku poplatn\u00edk nen\u00ed povinen uv\u00e1d\u011bt movit\u00fd majetek do 100 000 K\u010d a tak\u00e9 dluhy do t\u00e9to v\u00fd\u0161e.<\/p>\n

      Pokud poplatn\u00edk dojde k z\u00e1v\u011bru, \u017ee souhrnn\u00e1 hodnota majetku nep\u0159es\u00e1hne 10 000 000 K\u010d, uvede do prohl\u00e1\u0161en\u00ed o majetku pouze tuto skute\u010dnost a v\u00fdslovn\u011b uvede, \u017ee je \u00fadaj pravdiv\u00fd. <\/p>\n

      d)\tPen\u00e1le<\/h3>\n

      Krom\u011b samotn\u00e9ho stanoven\u00ed dan\u011b podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem st\u00edh\u00e1 poplatn\u00edka tak\u00e9 povinnost uhradit pen\u00e1le z \u010d\u00e1stky dan\u011b stanoven\u00e9 podle pom\u016fcek zvl\u00e1\u0161tn\u00edm zp\u016fsobem ve v\u00fd\u0161i:<\/p>\n

        \n
      • 50 %, nebo<\/li>\n
      • 100 %, pokud poplatn\u00edk svou nesou\u010dinnost\u00ed se spr\u00e1vcem dan\u011b z\u00e1va\u017en\u011b br\u00e1nil stanoven\u00ed dan\u011b.<\/li>\n<\/ul>\n

        Pen\u00e1le je splatn\u00e9 ve stejn\u00e9 lh\u016ft\u011b, jako je splatn\u00e1 da\u0148.<\/p>\n

        II. Trestn\u00ed z\u00e1kon\u00edk<\/h2>\n

        Druh\u00fdm z\u00e1konem, kter\u00fd je dot\u010den z\u00e1konem \u010d. 321\/2016 Sb., je TZ, konkr\u00e9tn\u011b jeho \u00a7 227. V tomto ustanoven\u00ed je stanovena sankce za nespln\u011bn\u00ed povinnosti u\u010dinit prohl\u00e1\u0161en\u00ed o majetku \u010di uveden\u00ed skute\u010dnost\u00ed, kterou jsou hrub\u011b zkreslen\u00e9. <\/p>\n

        Doposud je tam uvedena mo\u017enost z\u00e1kazu \u010dinnosti nebo odn\u011bt\u00ed svobody a\u017e na jeden rok. Nov\u011b m\u016f\u017ee b\u00fdt poplatn\u00edk potrest\u00e1n odn\u011bt\u00edm svobody na \u0161est m\u011bs\u00edc\u016f a\u017e t\u0159i l\u00e9ta a d\u00e1le p\u0159ib\u00fdv\u00e1 mo\u017enost ulo\u017een\u00ed pen\u011b\u017eit\u00e9ho trestu.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Leto\u0161n\u00ed 1. prosinec je dnem, kdy krom\u011b toho, \u017ee startuje prvn\u00ed vlna zav\u00e1d\u011bn\u00ed projektu nazvan\u00e9ho elektronick\u00e1 evidence tr\u017eeb do praxe, nab\u00fdv\u00e1 \u00fa\u010dinnosti tak\u00e9 z\u00e1kon \u010d. …<\/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":[64,139],"class_list":["post-608","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-puvod-majetku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/608","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=608"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/608\/revisions"}],"predecessor-version":[{"id":5512,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/608\/revisions\/5512"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}