{"id":789,"date":"2025-01-14T11:56:30","date_gmt":"2025-01-14T10:56:30","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prekluze-promlceni\/"},"modified":"2025-01-14T11:56:32","modified_gmt":"2025-01-14T10:56:32","slug":"prekluze-promlceni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prekluze-promlceni\/","title":{"rendered":"Prekluze a proml\u010den\u00ed"},"content":{"rendered":"<h2>Prekluze<\/h2>\n<p>N\u00e1sledkem prekluze je z\u00e1nik pr\u00e1va jeho neuplatn\u011bn\u00edm v prekluzivn\u00ed (propadn\u00e9) dob\u011b,\u00a0<strong>pr\u00e1vo p\u0159est\u00e1v\u00e1 existovat<\/strong>.<\/p>\n<p>K z\u00e1niku pr\u00e1va je t\u0159eba spln\u011bn\u00ed dvou p\u0159edpoklad\u016f:<\/p>\n<ul>\n<li>uplynut\u00edm z\u00e1konem stanoven\u00e9 doby,<\/li>\n<li>neuplatn\u011bn\u00ed pr\u00e1va v t\u00e9to dob\u011b.<\/li>\n<\/ul>\n<p>Pr\u00e1vn\u00ed n\u00e1sledky prekluze:<\/p>\n<ul>\n<li>zanik\u00e1 subjektivn\u00ed pr\u00e1vo,<\/li>\n<li>p\u0159\u00edslu\u0161n\u00fd org\u00e1n p\u0159ihl\u00ed\u017e\u00ed k prekluzi z \u00fa\u0159edn\u00ed povinnosti,<\/li>\n<li>dojde-li k pln\u011bn\u00ed po uplynut\u00ed prekluzivn\u00ed doby, jde o bezd\u016fvodn\u00e9 obohacen\u00ed, nebo\u0165 pr\u00e1vn\u00ed d\u016fvod pln\u011bn\u00ed v d\u016fsledku prekluze odpadl.<\/li>\n<\/ul>\n<p>Pojem prekluze je v\u011bt\u0161in\u011b lidem pohybuj\u00edc\u00edm se v oblasti \u00fa\u010detnictv\u00ed a dan\u00ed zn\u00e1m z da\u0148ov\u00e9ho \u0159\u00e1du (d\u00e1le jen \u201eD\u0158\u201c). V ustanoven\u00ed \u016f 148 D\u0158 se do\u010dteme, \u017ee <strong>obecn\u00e1 prekluzivn\u00ed lh\u016fta je 3 let\u00e1<\/strong>. Znamen\u00e1 to, \u017ee <strong>po jej\u00edm uplynut\u00ed nem\u016f\u017ee finan\u010dn\u00ed \u00fa\u0159ad da\u0148 dom\u011b\u0159it<\/strong>. Za ur\u010dit\u00fdch okolnost\u00ed se 3 let\u00e1 prekluzivn\u00ed lh\u016fta prodlu\u017euje, <strong>maxim\u00e1ln\u011b v\u0161ak \u010din\u00ed 10 let<\/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\/789\">\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\/789\">\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>Proml\u010den\u00ed<\/h2>\n<p>Oproti prekluzi, kdy doch\u00e1z\u00ed k z\u00e1niku pr\u00e1va, p\u0159i proml\u010den\u00ed\u00a0<strong>nedoch\u00e1z\u00ed k z\u00e1niku pr\u00e1va<\/strong>, pr\u00e1vo nad\u00e1le existuje. Nicm\u00e9n\u011b doch\u00e1z\u00ed k jeho v\u00fdrazn\u00e9mu oslaben\u00ed, nebo\u0165 n\u00e1rok, jako sou\u010d\u00e1st subjektivn\u00edho pr\u00e1va, se st\u00e1v\u00e1 podm\u00edn\u011bn\u00fdm.<\/p>\n<p>Uplynut\u00edm proml\u010dec\u00ed doby je napln\u011bno prvn\u00ed stadium proml\u010den\u00ed, v n\u011bm\u017e se uplatnily dv\u011b skute\u010dnosti:<\/p>\n<ul>\n<li>uplynut\u00ed \u010dasu,<\/li>\n<li>neuplatn\u011bn\u00ed pr\u00e1va.<\/li>\n<\/ul>\n<p>Pr\u00e1vn\u00ed vztah mezi opr\u00e1vn\u011bn\u00fdm a povinn\u00fdm trv\u00e1 nad\u00e1le, subjektivn\u00ed pr\u00e1vo ani n\u00e1rok nezanik\u00e1, pouze n\u00e1rok se stal podm\u00edn\u011bn\u00fdm, tj. z\u00e1visl\u00fdm na tom, zda se povinn\u00fd proml\u010den\u00ed dovol\u00e1, \u010di nikoliv. Povinn\u00e9mu vzniklo uplynut\u00edm proml\u010dec\u00ed doby pr\u00e1vo uplatnit n\u00e1mitku proml\u010den\u00ed, bude-li opr\u00e1vn\u011bn\u00fd realizovat sv\u00e9 subjektivn\u00ed pr\u00e1vo. Opr\u00e1vn\u011bn\u00fd se m\u016f\u017ee dom\u00e1hat ochrany sv\u00e9ho pr\u00e1va u soudu i po uplynut\u00ed proml\u010dec\u00ed doby, nebo\u0165 jeho pr\u00e1vo nezaniklo. Povinn\u00fd m\u016f\u017ee dobrovoln\u011b splnit svoji povinnost, i kdy\u017e proml\u010dec\u00ed doba uplynula, na stran\u011b opr\u00e1vn\u011bn\u00e9ho nep\u016fjde o bezd\u016fvodn\u00e9 obohacen\u00ed.<\/p>\n<p>Druh\u00e9 stadium proml\u010den\u00ed nast\u00e1v\u00e1 v okam\u017eiku, kdy opr\u00e1vn\u011bn\u00fd subjekt uplatnil sv\u00e9 pr\u00e1vo u soudu. Pot\u00e9 je t\u0159eba odli\u0161it p\u0159\u00edpady, kdy povinn\u00fd subjekt nevyu\u017eil sv\u00e9ho pr\u00e1va vzn\u00e9st n\u00e1mitku proml\u010den\u00ed, \u010di naopak, kdy tuto n\u00e1mitku uplatnil. Pokud povinn\u00fd nenam\u00edtl proml\u010den\u00ed, p\u0159\u00edslu\u0161n\u00fd org\u00e1n k n\u011bmu nep\u0159ihl\u00ed\u017e\u00ed z \u00fa\u0159edn\u00ed povinnosti. Uplatn\u011bn\u00edm n\u00e1mitky proml\u010den\u00ed zp\u016fsobuje, \u017ee n\u00e1rok zanik\u00e1, a tud\u00ed\u017e se pr\u00e1vo st\u00e1v\u00e1 nevynutiteln\u00fdm a p\u0159\u00edslu\u0161n\u00fd org\u00e1n jej nem\u016f\u017ee p\u0159iznat. Pokud by do\u0161lo k pln\u011bn\u00ed v tomto druh\u00e9m stadiu, op\u011bt nejde o bezd\u016fvodn\u00e9 obohacen\u00ed.<\/p>\n<p>Proml\u010duj\u00ed se v\u0161echna pr\u00e1va majetkov\u00e1 s v\u00fdjimkou pr\u00e1va vlastnick\u00e9ho. D\u00e1le se neproml\u010duj\u00ed z\u00e1stavn\u00ed pr\u00e1va, pokud trv\u00e1 zaji\u0161t\u011bn\u00e1 pohled\u00e1vka a neproml\u010duj\u00ed se pr\u00e1va z vklad\u016f na vkladn\u00edch kn\u00ed\u017ek\u00e1ch a b\u011b\u017en\u00fdch \u00fa\u010dtech, pokud vkladov\u00fd vztah trv\u00e1.<\/p>\n<p><strong>Institut proml\u010den\u00ed v da\u0148ov\u00e9 oblasti<\/strong><\/p>\n<p>V da\u0148ov\u00e9 oblasti se s proml\u010den\u00edm m\u016f\u017eeme setkat nap\u0159.:<\/p>\n<ul>\n<li>z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f &#8211; z ustanoven\u00ed \u00a7 23 vypl\u00fdv\u00e1 da\u0148ov\u00e9mu subjektu povinnost zv\u00fd\u0161it z\u00e1klad dan\u011b o proml\u010den\u00e9 z\u00e1vazky (samoz\u0159ejm\u011b za spln\u011bn\u00ed dal\u0161\u00edch podm\u00ednek),<\/li>\n<li>z\u00e1kon \u010d. 593\/1992 Sb., o rezerv\u00e1ch pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f &#8211; opravn\u00e9 polo\u017eky lze tvo\u0159it pouze k neproml\u010den\u00fdm pohled\u00e1vk\u00e1m,<\/li>\n<\/ul>\n<p>Popisovan\u00e1 problematika demonstruje, \u017ee pro spr\u00e1vnou aplikaci ve\u0159ejnopr\u00e1vn\u00edch norem, pod kter\u00e9 pat\u0159\u00ed mj. \u00fa\u010detn\u00ed a da\u0148ov\u00e9 normy, je nezbytn\u00e1 alespo\u0148 z\u00e1kladn\u00ed znalost obecn\u00e9ho pr\u00e1va, soukrom\u00e9ho pr\u00e1va pop\u0159. pr\u00e1vn\u00ed teorie.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/prekluzivni-lhuta-v-danovem-radu-v-zakone-o-danich-z-prijmu\/\">Prekluzivn\u00ed lh\u016fta v da\u0148ov\u00e9m \u0159\u00e1du a v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Prekluze N\u00e1sledkem prekluze je z\u00e1nik pr\u00e1va jeho neuplatn\u011bn\u00edm v prekluzivn\u00ed (propadn\u00e9) dob\u011b,\u00a0pr\u00e1vo p\u0159est\u00e1v\u00e1 existovat. K z\u00e1niku pr\u00e1va je t\u0159eba spln\u011bn\u00ed dvou p\u0159edpoklad\u016f: uplynut\u00edm z\u00e1konem stanoven\u00e9 &#8230;<\/p>\n","protected":false},"author":14,"featured_media":7359,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[94],"class_list":["post-789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/789","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=789"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/789\/revisions"}],"predecessor-version":[{"id":16337,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/789\/revisions\/16337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7359"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}