{"id":718,"date":"2018-01-01T22:00:00","date_gmt":"2018-01-01T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/ustavni-soud-zasahl-zakona-o-eet\/"},"modified":"2023-02-01T15:08:28","modified_gmt":"2023-02-01T14:08:28","slug":"ustavni-soud-zasahl-zakona-o-eet","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/ustavni-soud-zasahl-zakona-o-eet\/","title":{"rendered":"\u00dastavn\u00ed soud zas\u00e1hl do z\u00e1kona o EET"},"content":{"rendered":"

V p\u00e1tek 15. 12. 2017 byl zve\u0159ejn\u011bn n\u00e1lez pl\u00e9na \u00dastavn\u00edho soudu \u010cR (d\u00e1le jen \u201eN\u00e1lez\u201c), podle kter\u00e9ho doch\u00e1z\u00ed ke zru\u0161en\u00ed n\u011bkter\u00fdch ustanoven\u00ed z\u00e1kona o evidenci tr\u017eeb.<\/strong><\/p>\n

<\/p>\n

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

\tPl\u00e9num \u00dastavn\u00edho soudu se zab\u00fdvalo n\u00e1vrhem skupiny 41 poslanc\u016f, kte\u0159\u00ed se do\u017eadovali bu\u010f zru\u0161en\u00ed cel\u00e9ho z\u00e1kona \u010d. 112\/2016 Sb., o evidenci tr\u017eeb (d\u00e1le jen \u201eZET\u201c) nebo n\u011bkter\u00fdch jeho \u010d\u00e1st\u00ed. Z N\u00e1lezu (Pl. \u00daS 26\/16) vypl\u00fdv\u00e1, \u017ee z\u00e1kon jako celek z\u016fst\u00e1v\u00e1 zachov\u00e1n, nicm\u00e9n\u011b doch\u00e1z\u00ed ke zru\u0161en\u00ed n\u011bkter\u00fdch jeho ustanoven\u00ed.<\/p>\n

S trochou nads\u00e1zky lze \u0159\u00edci, \u017ee stejn\u011b jako samotn\u00fd z\u00e1kon m\u011bl nab\u00edhat v ur\u010dit\u00fdch \u201evln\u00e1ch\u201c (m\u011bly b\u00fdt \u010dty\u0159i), tak tak\u00e9 jednotliv\u00e1 ustanoven\u00ed budou ru\u0161ena ve \u201evln\u00e1ch\u201c \u2013 tentokr\u00e1t ve dvou.<\/p>\n

Zru\u0161en\u00e1 ustanoven\u00ed k 28. 2. 2018<\/h2>\n

K 28. \u00fanoru 2018 se ru\u0161\u00ed n\u00e1sleduj\u00edc\u00ed ustanoven\u00ed ZET:<\/p>\n

    \n
  • \u00a7 5 odst. b) \u2013 zru\u0161en\u00edm tohoto ustanoven\u00ed doch\u00e1z\u00ed k tomu, \u017ee platby kartou ji\u017e od 1. b\u0159ezna 2018 nepodl\u00e9haj\u00ed evidenci tr\u017eeb<\/strong>, co\u017e lze pova\u017eovat za velmi rozumn\u00e9,<\/li>\n
  • \u00a7 18 odst. 2 (\u010d\u00e1st ustanoven\u00ed) \u2013 t\u00fdk\u00e1 se okam\u017eiku, kdy se m\u00e1 p\u0159ijat\u00e1 tr\u017eba evidovat, a proto\u017ee se \u010d\u00e1st dan\u00e9ho ustanoven\u00ed t\u00fdk\u00e1 plateb kartou, kter\u00e9 ji\u017e evidenci podl\u00e9hat nebudou, je tak\u00e9 toto ustanoven\u00ed zru\u0161eno,<\/strong><\/li>\n
  • \u00a7 20 odst. 1 p\u00edsm. b) a odst. 2 \u2013 na \u00fa\u010dtence ji\u017e nemus\u00ed b\u00fdt uvedeno DI\u010c prodejce. <\/strong>Jako d\u016fvod byla uvedena skute\u010dnost, \u017ee se u fyzick\u00fdch osob jedn\u00e1 o rodn\u00e9 \u010d\u00edslo, tedy o citliv\u00e9 osobn\u00ed \u00fadaje. Zde pouze drobn\u00e1 pozn\u00e1mka \u2013 N\u00e1lezem sice byla zru\u0161ena povinnost uv\u00e1d\u011bt DI\u010c na dokladu podle ZET, ale tato povinnost nad\u00e1le trv\u00e1 u da\u0148ov\u00fdch doklad\u016f ve smyslu z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty,<\/li>\n
  • \u00a7 37 odst. 1 p\u00edsm. b) a p\u00edsm. c) \u2013 jedn\u00e1 se \u2013 d\u00e1 se \u0159\u00edci \u2013 o nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bnu<\/strong>, nebo\u0165 se odsouv\u00e1 spu\u0161t\u011bn\u00ed 3. a 4. \u201evlny\u201c n\u00e1b\u011bhu ZET, kter\u00e9 m\u011bly za\u010d\u00edt 1. b\u0159ezna resp. 1. \u010dervna 2018. <\/strong>Jako zd\u016fvodn\u011bn\u00ed bylo uvedeno, \u017ee je nejprve nutn\u00e9 velmi pe\u010dliv\u011b zv\u00e1\u017eit na jak\u00e9 subjekty a v jak\u00e9m rozsahu se bude evidence tr\u017eeb aplikovat a d\u00e1le je v N\u00e1lezu k t\u00e9to problematice uvedeno: \u201eR\u010den\u00ed, \u017ee p\u0159i k\u00e1cen\u00ed lesa l\u00e9taj\u00ed t\u0159\u00edsky, pro regula\u010dn\u00ed opat\u0159en\u00ed v pr\u00e1vn\u00edm st\u00e1t\u011b nem\u00e1 m\u00edsto.\u201c<\/em><\/li>\n<\/ul>\n

    Zru\u0161en\u00e1 ustanoven\u00ed k 31. 12. 2018<\/h2>\n

    31. prosince 2018 doch\u00e1z\u00ed ke zru\u0161en\u00ed ustanoven\u00ed ZET, kter\u00e1 maj\u00ed spole\u010dn\u00e9ho jmenovatele v tom, \u017ee je nutno odli\u0161it moc z\u00e1konod\u00e1rnou od moci v\u00fdkonn\u00e9:<\/p>\n

      \n
    • \u00a7 10 odst. 2 \u2013 v tomto ustanoven\u00ed je zmocn\u011bn\u00ed pro vl\u00e1du, aby formou na\u0159\u00edzen\u00ed mohla ur\u010dit, kter\u00e9 tr\u017eby budou podl\u00e9hat evidenci ve zjednodu\u0161en\u00e9m re\u017eimu. Podle \u00daS toto zmocn\u011bn\u00ed vl\u00e1d\u011b nep\u0159\u00edslu\u0161\u00ed, ale n\u00e1le\u017e\u00ed pouze z\u00e1konod\u00e1rc\u016fm,<\/strong><\/li>\n
    • \u00a7 12 odst. 4 \u2013 op\u011bt se jedn\u00e1 o to, \u017ee ur\u010den\u00ed, kter\u00e9 tr\u017eby budou z evidence vylou\u010deny, n\u00e1le\u017e\u00ed z\u00e1konod\u00e1rc\u016fm a nikoliv vl\u00e1d\u011b,<\/strong><\/li>\n
    • \u00a7 37 odst. 3 \u2013 a do t\u0159etice \u2013 vl\u00e1da nem\u016f\u017ee formou na\u0159\u00edzen\u00ed ur\u010dovat, kter\u00e9 tr\u017eby jsou do\u010dasn\u011b vylou\u010deny z evidence tr\u017eeb. Toto pr\u00e1vo pat\u0159\u00ed moci z\u00e1konod\u00e1rn\u00e9.<\/strong><\/li>\n<\/ul>\n

      Zru\u0161en\u00ed na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 376\/2017 Sb.<\/h2>\n

      V jednom z p\u0159ede\u0161l\u00fdch \u010dl\u00e1nk\u016f Infoservisu bylo okomentov\u00e1no na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 376\/2017 Sb., kter\u00e9 nabylo platnosti a \u00fa\u010dinnosti teprve ned\u00e1vno – 14. listopadu 2017. Na\u0159\u00edzen\u00ed trvale vylu\u010dovalo z evidence tr\u017eeb osoby t\u011b\u017ece zrakov\u011b posti\u017een\u00e9 a p\u0159echodn\u011b \u2013 do roku 2019 \u2013 v\u00e1no\u010dn\u00ed prodej sladkovodn\u00edch ryb.<\/p>\n

      Toto na\u0159\u00edzen\u00ed je zru\u0161eno N\u00e1lezem k 31. 12. 2018, znamen\u00e1 to tedy, \u017ee v\u00fd\u0161e zm\u00edn\u011bn\u00e9 osoby jsou podle na\u0159\u00edzen\u00ed vl\u00e1dy vylou\u010deny z evidence tr\u017eeb a\u017e do konce roku 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"

      V p\u00e1tek 15. 12. 2017 byl zve\u0159ejn\u011bn n\u00e1lez pl\u00e9na \u00dastavn\u00edho soudu \u010cR (d\u00e1le jen \u201eN\u00e1lez\u201c), podle kter\u00e9ho doch\u00e1z\u00ed ke zru\u0161en\u00ed n\u011bkter\u00fdch ustanoven\u00ed z\u00e1kona o evidenci tr\u017eeb.<\/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-718","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\/718","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=718"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/718\/revisions"}],"predecessor-version":[{"id":5566,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/718\/revisions\/5566"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}