{"id":6844,"date":"2022-06-17T08:00:00","date_gmt":"2022-06-17T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6844"},"modified":"2023-02-01T15:05:24","modified_gmt":"2023-02-01T14:05:24","slug":"ruceni-za-dph-optikou-nejvyssiho-spravniho-soudu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/ruceni-za-dph-optikou-nejvyssiho-spravniho-soudu\/","title":{"rendered":"Ru\u010den\u00ed za DPH optikou Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu"},"content":{"rendered":"<p>P\u0159esto\u017ee problematika ru\u010den\u00ed za neodveden\u00e9 DPH (d\u00e1le tak\u00e9 jen \u201eru\u010den\u00ed\u201c) nen\u00ed novou z\u00e1le\u017eitost\u00ed &#8211; do z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c) se ru\u010den\u00ed dostalo novelou k&nbsp;1. dubnu 2011 \u2013 nebude na \u0161kodu p\u0159ipomenout si, o co se jedn\u00e1.<\/p>\n<h2>Z\u00e1kladn\u00ed princip ru\u010den\u00ed za DPH<\/h2>\n<p>Pokud podnikatel \u2013 pl\u00e1tce DPH \u2013 nakoup\u00ed zbo\u017e\u00ed nebo p\u0159ijme slu\u017ebu od jin\u00e9ho pl\u00e1tce a tento <strong>dodavatel zbo\u017e\u00ed \u010di slu\u017eby z&nbsp;tohoto zdaniteln\u00e9ho pln\u011bn\u00ed neodvede DPH, ru\u010d\u00ed odb\u011bratel &#8211; za ur\u010dit\u00fdch z\u00e1konn\u00fdch podm\u00ednek &#8211;&nbsp; finan\u010dn\u00edmu \u00fa\u0159adu za neodveden\u00e9 DPH! <\/strong><\/p>\n<p>Na tomto m\u00edst\u011b bych upozornil, \u017ee ZDPH sice ne\u0159\u00edk\u00e1, \u017ee p\u0159\u00edjemce pln\u011bn\u00ed ru\u010d\u00ed za DPH pouze za situace, \u017ee toto p\u0159ijat\u00e9 pln\u011bn\u00ed pou\u017eije v&nbsp;r\u00e1mci sv\u00e9 ekonomick\u00e9 \u010dinnosti, ale <strong>lze se d\u016fvodn\u011b domn\u00edvat, \u017ee pl\u00e1tce ru\u010d\u00ed pouze za situace, \u017ee se jedn\u00e1 o jeho ekonomickou \u010dinnost.<\/strong> V&nbsp;opa\u010dn\u00e9m p\u0159\u00edpad\u011b bychom dosp\u011bli k&nbsp;absurdn\u00edmu z\u00e1v\u011bru, \u017ee ru\u010d\u00ed nap\u0159\u00edklad i za neodveden\u00e9 DPH z&nbsp;rohl\u00edku, kter\u00fd koup\u00ed sv\u00fdm d\u011btem ke sva\u010din\u011b.<\/p>\n<p>Aby odb\u011bratel ru\u010dil za neodvedenou da\u0148, tak se mus\u00ed jednat o <strong>tuzemsk\u00e9 zdaniteln\u00e9 pln\u011bn\u00ed<\/strong>. Zkouman\u00e1 problematika se tedy net\u00fdk\u00e1 pln\u011bn\u00ed, jejich\u017e m\u00edsto je v&nbsp;jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b nebo na \u00fazem\u00ed t\u0159et\u00edho st\u00e1tu.<\/p>\n<p>A jak je to s&nbsp;ru\u010den\u00edm u pln\u011bn\u00ed, kter\u00e9 je v&nbsp;re\u017eimu p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti? <strong>Pokud je pln\u011bn\u00ed v&nbsp;re\u017eimu p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti, tak se na n\u011bj samoz\u0159ejm\u011b institut ru\u010den\u00ed nevztahuje!<\/strong><\/p>\n<p>Velmi d\u016fle\u017eit\u00e9 je zm\u00ednit, \u017ee aby odb\u011bratel ru\u010dil za neodveden\u00e9 DPH, <strong>mus\u00ed se jednat o podm\u00ednky uveden\u00e9 v&nbsp;ZDPH<\/strong>.<\/p>\n<p>Poj\u010fme si spole\u010dn\u011b probrat podm\u00ednky, kdy lze aplikovat ru\u010den\u00ed za DPH a tak\u00e9 nahl\u00e9dneme do \u201ekuchyn\u011b\u201c Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu, jak jeho soudci vid\u00ed napln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek pro ru\u010den\u00ed za neodveden\u00e9 DPH.<\/p>\n<h2>1. V\u011bd\u011bl, v\u011bd\u011bt m\u011bl a mohl<\/h2>\n<p>P\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed ru\u010d\u00ed za neodvedenou da\u0148 za situace, kdy <strong>ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo poskytnut\u00ed \u00faplaty v\u011bd\u011bl nebo v\u011bd\u011bt m\u011bl a moh<\/strong>l, \u017ee:<\/p>\n<ul>\n<li>DPH uveden\u00e1 na da\u0148ov\u00e9m dokladu nebude \u00famysln\u011b uhrazena,<\/li>\n<li>poskytovatel pln\u011bn\u00ed (prod\u00e1vaj\u00edc\u00ed) se \u00famysln\u011b dostal nebo dostane do situace, kdy nem\u016f\u017ee DPH uhradit, nebo<\/li>\n<li>dojde ke zkr\u00e1cen\u00ed dan\u011b nebo vyl\u00e1k\u00e1n\u00ed da\u0148ov\u00e9 v\u00fdhody.<\/li>\n<\/ul>\n<p>Zcela jednozna\u010dn\u011b se jedn\u00e1 o nejproblemati\u010dt\u011bj\u0161\u00ed pas\u00e1\u017e t\u00fdkaj\u00edc\u00ed se ru\u010den\u00ed za neodveden\u00e9 DPH. Problemati\u010dnost vypl\u00fdv\u00e1 ze samotn\u00e9ho textu ZDPH, nebo\u0165 ur\u010dit zda n\u011bkdo n\u011bco \u201ev\u011bd\u011bl, v\u011bd\u011bt m\u011bl a mohl\u201c, \u017ee da\u0148 nebude odvedena, je vcelku t\u011b\u017eko uchopiteln\u00e9.<\/p>\n<p>Dal\u0161\u00edm probl\u00e9mem je to, <strong>jak ur\u010dit zda pr\u00e1v\u011b z&nbsp;t\u00e9to konkr\u00e9tn\u00ed transakce nebylo odvedeno DPH<\/strong>.<\/p>\n<h3>P\u0159\u00edklad<\/h3>\n<p>Firma Karel a syn s.r.o. obdr\u017e\u00ed za n\u00e1kup zbo\u017e\u00ed v&nbsp;dubnu 2022 od dodavatele da\u0148ov\u00fd doklad, na kter\u00e9m je vy\u010d\u00edsleno DPH ve v\u00fd\u0161i 1.000 K\u010d. Dodavatel si \u0159\u00e1dn\u011b pln\u00ed sv\u00e9 z\u00e1konn\u00e9 povinnosti a pod\u00e1 za duben 2022 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, ve kter\u00e9m uvede vlastn\u00ed da\u0148ovou povinnost 8.000 K\u010d. Bohu\u017eel v\u0161ak nem\u00e1 dostatek finan\u010dn\u00edch prost\u0159edk\u016f, tak finan\u010dn\u00edmu \u00fa\u0159adu uhrad\u00ed pouze 5.000 K\u010d. Dodavatel tedy neodvedl DPH ve v\u00fd\u0161i 3.000 K\u010d. Jak tedy ur\u010dit, zda v&nbsp;on\u011bch 3.000 K\u010d je pr\u00e1v\u011b DPH z&nbsp;transakce v\u016f\u010di firm\u011b Karel a syn s.r.o.? A je tedy firma Karel a syn s.r.o. v&nbsp;pozici ru\u010ditele?<\/p>\n<p>Ohledn\u011b ru\u010den\u00ed je z\u00e1sadn\u00ed to, \u017ee d\u016fkazn\u00ed b\u0159emeno je na spr\u00e1vci dan\u011b \u2013 <strong>spr\u00e1vce dan\u011b mus\u00ed prok\u00e1zat, \u017ee p\u0159\u00edjemce pln\u011bn\u00ed \u201ev\u011bd\u011bl, v\u011bd\u011bt m\u011bl a mohl\u201c.<\/strong><\/p>\n<p>Spr\u00e1vce dan\u011b by m\u011bl vym\u00e1hat neuhrazenou da\u0148 samoz\u0159ejm\u011b prim\u00e1rn\u011b po poskytovateli zdaniteln\u00e9ho pln\u011bn\u00ed a teprve po ne\u00fasp\u011b\u0161n\u00e9m vym\u00e1h\u00e1n\u00ed by m\u011bl poslat v\u00fdzvu ru\u010diteli. <strong>Ru\u010ditel m\u00e1 pr\u00e1vo podat proti v\u00fdzv\u011b odvol\u00e1n\u00ed, kter\u00e9 m\u00e1 \u2013 jako jedno z&nbsp;m\u00e1la &#8211; odkladn\u00fd \u00fa\u010dinek.<\/strong><\/p>\n<p>Jev\u00ed se, \u017ee ru\u010den\u00ed za neodveden\u00e9 DPH z&nbsp;d\u016fvodu \u201ev\u011bd\u011bl, v\u011bd\u011bt m\u011bl a mohl\u201c m\u016f\u017ee b\u00fdt spr\u00e1vcem dan\u011b aplikov\u00e1no hlavn\u011b u \u201eb\u00edl\u00fdch kon\u00ed\u201c v&nbsp;podvodn\u00fdch \u0159et\u011bzc\u00edch.<\/p>\n<h2>2. Nestandardn\u00ed obchodn\u00ed p\u0159\u00edpady<\/h2>\n<p>Pokud je kupuj\u00edc\u00ed \u00fa\u010dasten \u201enestandardn\u00edho obchodn\u00edho p\u0159\u00edpadu\u201c, dost\u00e1v\u00e1 se do pozice ru\u010ditele za DPH.<\/p>\n<p>Za \u201enestandardn\u00ed obchodn\u00ed p\u0159\u00edpad\u201c pova\u017euje ZDPH tyto situace:<\/p>\n<ul>\n<li>cena za pln\u011bn\u00ed je bez ekonomick\u00e9ho opodstatn\u011bn\u00ed zcela <strong>zjevn\u011b odchyln\u00e1 od ceny obvykl\u00e9<\/strong>,<\/li>\n<li>bezhotovostn\u00ed platba (i pouze \u010d\u00e1ste\u010dn\u00e1) je posl\u00e1na na <strong>\u00fa\u010det veden\u00fd mimo tuzemsko<\/strong>,<\/li>\n<li>bezhotovostn\u00ed platba (i pouze \u010d\u00e1ste\u010dn\u00e1) je p\u0159evedena na <strong>jin\u00fd \u00fa\u010det ne\u017e \u00fa\u010det, kter\u00fd je spr\u00e1vcem dan\u011b zve\u0159ejn\u011bn zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup, pokud \u00faplata za toto pln\u011bn\u00ed p\u0159es\u00e1hne \u010d\u00e1stku 540.000 K\u010d,<\/strong><\/li>\n<li>\u00faplata (i pouze \u010d\u00e1ste\u010dn\u00e1) je poskytnuta <strong>virtu\u00e1ln\u00ed m\u011bnou<\/strong>.<\/li>\n<\/ul>\n<p>Prok\u00e1z\u00e1n\u00ed skute\u010dnost\u00ed, \u017ee se jedn\u00e1 o \u201enestandardn\u00ed obchodn\u00ed p\u0159\u00edpad\u201c je pro spr\u00e1vce dan\u011b v\u00fdrazn\u011b jednodu\u0161\u0161\u00ed ne\u017e kdy\u017e spr\u00e1vce dan\u011b mus\u00ed prokazovat \u201ev\u011bd\u011bl, v\u011bd\u011bt m\u011bl a mohl\u201c.<\/p>\n<p>Vzhledem k&nbsp;z\u00e1konn\u00e9 dikci \u2013 v&nbsp;ZDPH je uvedena platba &#8211; by se ru\u010den\u00ed nem\u011blo aplikovat p\u0159i z\u00e1po\u010dtu pohled\u00e1vek.<\/p>\n<h3>Pohled Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (d\u00e1le jen \u201eNSS\u201c)<\/h3>\n<p>Dne 24. 8. 2021 vydal NSS rozsudek 2 Afs 382\/2019-33, ve kter\u00e9m bylo \u0159e\u0161eno ru\u010ditelstv\u00ed z&nbsp;d\u016fvodu, \u017ee platba za pln\u011bn\u00ed byla zasl\u00e1na na nezve\u0159ejn\u011bn\u00fd \u00fa\u010det. NSS vyslovil n\u00e1zor, \u017ee <strong>p\u0159esto\u017ee bylo placeno na nezve\u0159ejn\u011bn\u00fd \u00fa\u010det, tak to samo o sob\u011b nezakl\u00e1d\u00e1 ru\u010den\u00ed bez dal\u0161\u00edho<\/strong>.<\/p>\n<p>Z&nbsp;rozhodnut\u00ed cituji:<\/p>\n<p><em>\u201e[22] Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud nepochybuje o tom, \u017ee stejn\u011b jako nem\u016f\u017ee pouh\u00e9 poskytnut\u00ed \u00faplaty p\u0159\u00edjemcem zdaniteln\u00e9ho pln\u011bn\u00ed zcela nebo z\u010d\u00e1sti bezhotovostn\u00edm p\u0159evodem na \u00fa\u010det veden\u00fd poskytovatelem platebn\u00edch slu\u017eeb mimo tuzemsko zalo\u017eit bez dal\u0161\u00edho ru\u010ditelsk\u00fd vztah [<\/em><a href=\"https:\/\/www.zakonyprolidi.cz\/handler\/goto.ashx?App=2&amp;ItemId1=4436315\" target=\"_blank\" rel=\"noopener\"><em>\u00a7 109 odst. 2 p\u00edsm. b)<\/em><\/a><em>&nbsp;<\/em><a href=\"https:\/\/www.zakonyprolidi.cz\/handler\/goto.ashx?App=2&amp;ItemId1=2547949\" target=\"_blank\" rel=\"noopener\"><em>ZDPH<\/em><\/a><em>, bod 38 od\u016fvodn\u011bn\u00ed rozsudku&nbsp;Kov\u00e1\u0159 plus], nem\u016f\u017ee ru\u010ditelsk\u00fd vztah zalo\u017eit ani samotn\u00e9 napln\u011bn\u00ed p\u0159edpoklad\u016f uveden\u00fdch v \u00a7 109 odst. 2 p\u00edsm. c) t\u00e9ho\u017e z\u00e1kona (poskytnut\u00ed alespo\u0148 \u010d\u00e1ste\u010dn\u00e9 \u00faplaty na jin\u00fd ne\u017e \u201ezve\u0159ejn\u011bn\u00fd\u201c \u00fa\u010det; kvalifikovan\u00e1 v\u00fd\u0161e \u00faplaty). <strong>Aby mohlo b\u00fdt ru\u010den\u00ed uplatn\u011bno, mus\u00ed k tomu nav\u00edc p\u0159istoupit dal\u0161\u00ed okolnosti, ze kter\u00fdch bude zjevn\u00e9, \u017ee takov\u00fdto p\u0159\u00edjemce pln\u011bn\u00ed v\u011bd\u011bl, \u010di v\u011bd\u011bt mohl a m\u011bl, \u017ee z\u00e1m\u011brem takov\u00e9to platby je pr\u00e1v\u011b nezaplacen\u00ed dan\u011b.\u201c<\/strong><\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6852\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash-1024x679.jpg\" alt=\"\" width=\"1024\" height=\"679\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash-1024x679.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash-300x199.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash-768x510.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash-1536x1019.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/saul-bucio-P5YN73KrUAA-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2>3. Nespolehliv\u00fd pl\u00e1tce<\/h2>\n<p>T\u0159et\u00edm p\u0159\u00edpadem, kdy odb\u011bratel m\u016f\u017ee ru\u010dit za neodvedenou da\u0148, je situace, \u017ee dodavatelem je osoba, kter\u00e1 je evidovan\u00e1 jako <strong>nespolehliv\u00fd pl\u00e1tce<\/strong>.<\/p>\n<p>Ze ZDPH nevypl\u00fdvaj\u00ed dal\u0161\u00ed podm\u00ednky pro ru\u010den\u00ed ne\u017e to, \u017ee je pln\u011bn\u00ed p\u0159ijato od nespolehliv\u00e9ho pl\u00e1tce. Trochu jin\u00e9ho n\u00e1zoru je v&nbsp;t\u00e9to v\u011bci Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud.<\/p>\n<h3>Pohled NSS<\/h3>\n<p>K&nbsp;t\u00e9matu ru\u010ditelstv\u00ed a nespolehliv\u00fd pl\u00e1tce se n\u00e1m vyj\u00e1d\u0159il NSS v&nbsp;rozsudku 3 Afs 114\/2018-87 ze dne 22. 2. 2021. V&nbsp;rozsudku se do\u010dteme, \u017ee <strong>samotn\u00e1 skute\u010dnost, \u017ee poskytovatelem zdaniteln\u00e9ho pln\u011bn\u00ed je nespolehliv\u00fd pl\u00e1tce, na ru\u010den\u00ed samo o sob\u011b nesta\u010d\u00ed<\/strong>.<\/p>\n<p>Z&nbsp;rozhodnut\u00ed cituji:<\/p>\n<p><em>\u201e\u2026Aby tak ru\u010ditelsk\u00fd vztah v\u016fbec vznikl, mus\u00ed ke skute\u010dnosti, \u017ee je v okam\u017eiku uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed nebo poskytnut\u00ed \u00faplaty za n\u011bj zve\u0159ejn\u011bn zp\u016fsobem umo\u017e\u0148uj\u00edc\u00edm d\u00e1lkov\u00fd p\u0159\u00edstup status nespolehliv\u00e9ho pl\u00e1tce poskytovatele pln\u011bn\u00ed<strong>, p\u0159istoupit dal\u0161\u00ed okolnosti, ze kter\u00fdch bude zjevn\u00e9, \u017ee p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed, v\u011bd\u011bl \u010di v\u011bd\u011bt m\u011bl a mohl, \u017ee da\u0148 nebude uhrazena<\/strong>.\u201c<\/em><\/p>\n<h2>4. Dod\u00e1n\u00ed pohonn\u00fdch hmot<\/h2>\n<p>Posledn\u00edm typem ru\u010den\u00ed je situace, kdy odb\u011bratel ru\u010d\u00ed za neodveden\u00e9 DPH z&nbsp;dodan\u00fdch pohonn\u00fdch hmot <strong>distributorem pohonn\u00fdch hmot<\/strong>.<\/p>\n<p>Mo\u017en\u00e1 n\u011bkte\u0159\u00ed \u010dten\u00e1\u0159i zpozorn\u00ed a polo\u017e\u00ed si ot\u00e1zku, zda p\u0159i n\u00e1kupu pohonn\u00fdch hmot u \u010derpac\u00ed stanice nemohou spadnout do pozice ru\u010ditele za p\u0159\u00edpadn\u011b neodveden\u00e9 DPH \u010derpac\u00ed stanic\u00ed.<\/p>\n<p>Vzhledem k&nbsp;tomu, \u017ee <strong>\u010derpac\u00ed stanice nen\u00ed podle z\u00e1kona o pohonn\u00fdch hmot\u00e1ch a \u010derpac\u00edch stanic\u00edch pova\u017eov\u00e1na za distributora, nem\u016f\u017ee kupuj\u00edc\u00ed ru\u010dit za neodveden\u00e9 DPH!<\/strong><\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6844\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6844\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Shrnut\u00ed<\/h2>\n<p>Z\u00e1v\u011brem lze tedy shrnout, \u017ee:<\/p>\n<ul>\n<li>spr\u00e1vce dan\u011b mus\u00ed prim\u00e1rn\u011b DPH vym\u00e1hat po dlu\u017en\u00edkovi,<\/li>\n<li>spr\u00e1vce dan\u011b si nem\u016f\u017ee samovoln\u011b uleh\u010dovat vym\u00e1h\u00e1n\u00ed DPH po ru\u010diteli,<\/li>\n<li>d\u016fkazn\u00ed b\u0159emeno ohledn\u011b ru\u010den\u00ed je na stran\u011b spr\u00e1vce dan\u011b.<\/li>\n<li>ru\u010ditel se proti p\u0159\u00edpadn\u00e9 ru\u010ditelsk\u00e9 v\u00fdzv\u011b mus\u00ed br\u00e1nit odvol\u00e1n\u00edm \u010di soudn\u011b,<\/li>\n<li>odvol\u00e1n\u00ed m\u00e1 odkladn\u00fd \u00fa\u010dinek.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159esto\u017ee problematika ru\u010den\u00ed za neodveden\u00e9 DPH (d\u00e1le tak\u00e9 jen \u201eru\u010den\u00ed\u201c) nen\u00ed novou z\u00e1le\u017eitost\u00ed &#8211; do z\u00e1kona o dani z&nbsp;p\u0159idan\u00e9 hodnoty (d\u00e1le tak\u00e9 jen \u201eZDPH\u201c) se &#8230;<\/p>\n","protected":false},"author":14,"featured_media":6845,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[15,8],"tags":[65,107,94],"class_list":["post-6844","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-pridane-hodnoty","category-dane","tag-dph-dan-z-pridane-hodnoty","tag-ruceni-dph","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6844","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=6844"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6844\/revisions"}],"predecessor-version":[{"id":8565,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6844\/revisions\/8565"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6845"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}