{"id":706,"date":"2017-11-28T22:00:00","date_gmt":"2017-11-28T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/vyjimky-z-eet\/"},"modified":"2023-02-01T15:08:29","modified_gmt":"2023-02-01T14:08:29","slug":"vyjimky-z-eet","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/vyjimky-z-eet\/","title":{"rendered":"V\u00fdjimky z EET"},"content":{"rendered":"

Vl\u00e1da vyu\u017eila sv\u00e9ho z\u00e1konn\u00e9ho opr\u00e1vn\u011bn\u00ed a vylou\u010dila z povinnosti evidovat tr\u017eby n\u011bkter\u00e9 subjekty.<\/strong><\/p>\n

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

Dne 14. listopadu 2017 nabylo \u00fa\u010dinnosti na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 376\/2017 Sb., podle kter\u00e9ho nemus\u00ed evidovat tr\u017eby t\u011b\u017ece zrakov\u011b posti\u017een\u00e9 osoby a prodejci sladkovodn\u00edch ryb<\/strong>.<\/p>\n

I. T\u011b\u017ece zrakov\u011b posti\u017een\u00e9 osoby<\/h2>\n

Tato v\u00fdjimka m\u00e1 trval\u00fd charakter, tzn. je bez \u010dasov\u00e9ho omezen\u00ed<\/strong>. Aby se jednalo o tr\u017ebu vylou\u010denou z\u00a0evidence tr\u017eeb, mus\u00ed se jednat o poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob spl\u0148uj\u00edc\u00edho n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n

    \n
  1. je mu p\u0159izn\u00e1n n\u00e1rok na pr\u016fkaz ZTP\/P z\u00a0d\u016fvodu \u00fapln\u00e9 nebo praktick\u00e9 nevidomosti nebo t\u011b\u017ek\u00e9 hluchoslepoty,<\/li>\n
  2. nem\u00e1 zam\u011bstnance \u010di spolupracuj\u00edc\u00ed osobu podle z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, leda\u017ee by i tyto osoby samy spl\u0148ovaly podm\u00ednku uvedenou v\u00a0p\u00edsmenu a),<\/li>\n
  3. nen\u00ed spole\u010dn\u00edkem spole\u010dnosti (d\u0159\u00edve sdru\u017een\u00ed bez pr\u00e1vn\u00ed subjektivity), leda\u017ee by v\u0161ichni spole\u010dn\u00edci spole\u010dnosti spl\u0148ovali podm\u00ednku uvedenou v\u00a0p\u00edsmenu a), a<\/li>\n
  4. tr\u017ebu p\u0159ij\u00edm\u00e1 s\u00e1m nebo prost\u0159ednictv\u00edm zam\u011bstnance, spolupracuj\u00edc\u00ed osoby nebo spole\u010dn\u00edka spole\u010dnosti, kte\u0159\u00ed spl\u0148uj\u00ed podm\u00ednku uvedenou v\u00a0p\u00edsmenu a).<\/li>\n<\/ol>\n

    II. Tr\u017eby z\u00a0prodeje sladkovodn\u00edch ryb<\/h2>\n

    Na rozd\u00edl od t\u011b\u017ece zrakov\u011b posti\u017een\u00fdch osob se u prodejc\u016f \u201ev\u00e1no\u010dn\u00edch kapr\u016f\u201c jedn\u00e1 o do\u010dasnou v\u00fdjimku \u2013 v\u00fdjimka plat\u00ed od 14. 11. 2017 do 31. 12. 2019!<\/strong>
    \nV\u00fdjimku lze vyu\u017e\u00edt pouze v\u00a0obdob\u00ed od 14. do 24. prosince<\/strong> v\u00a0provozovn\u011b, ve kter\u00e9 se v\u00a0uskute\u010d\u0148uj\u00ed v\u00fdhradn\u011b tyto tr\u017eby (tr\u017eby za dod\u00e1n\u00ed sladkovodn\u00edch ryb a slu\u017eeb s\u00a0t\u00edm souvisej\u00edc\u00edch).<\/p>\n

    Cel\u00fd z\u00e1kon o elektronick\u00e9 evidenci tr\u017eeb byl zru\u0161en s\u00a0\u00fa\u010dinnost\u00ed od 1. 1. 2023.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    Vl\u00e1da vyu\u017eila sv\u00e9ho z\u00e1konn\u00e9ho opr\u00e1vn\u011bn\u00ed a vylou\u010dila z povinnosti evidovat tr\u017eby n\u011bkter\u00e9 subjekty. Autor: Mgr. Zden\u011bk Zral\u00fd, da\u0148ov\u00fd poradce \u010d. 3177 Dne 14. listopadu 2017 …<\/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":[23,5],"tags":[60],"class_list":["post-706","post","type-post","status-publish","format-standard","hentry","category-eet","category-podnikani","tag-elektronicka-evidence-trzeb-eet"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/706","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=706"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/706\/revisions"}],"predecessor-version":[{"id":9252,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/706\/revisions\/9252"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}