{"id":796,"date":"2009-11-10T22:00:00","date_gmt":"2009-11-10T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/pausalni-vydaj-na-dopravu-silnicnim-motorovym-vozidlem-1-cast\/"},"modified":"2023-02-01T15:11:07","modified_gmt":"2023-02-01T14:11:07","slug":"pausalni-vydaj-na-dopravu-silnicnim-motorovym-vozidlem-1-cast","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/pausalni-vydaj-na-dopravu-silnicnim-motorovym-vozidlem-1-cast\/","title":{"rendered":"Pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu silni\u010dn\u00edm motorov\u00fdm vozidlem (1. \u010d\u00e1st)"},"content":{"rendered":"

V posledn\u00ed dob\u011b je aktu\u00e1ln\u00ed a diskutovan\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu silni\u010dn\u00edm motorov\u00fdm vozidlem. Jeho pou\u017eit\u00ed v\u0161ak s sebou nese celou \u0159adu omezen\u00ed. Je opravdu tak v\u00fdhodn\u00fd?<\/em><\/strong><\/p>\n

Autor:\u00a0MVDr. Anton\u00edn Kozdera, CSc.<\/a>, da\u0148ov\u00fd poradce \u010d. 1844<\/strong><\/em><\/p>\n

V\u00a0r\u00e1mci novely z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f v\u00a0\u010dervenci 2009 se do da\u0148ov\u011b uznateln\u00fdch v\u00fddaj\u016f dostal pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu\u00a0(ZDP \u00a7 24 odst. 2 p\u00edsm. zt)<\/em>.<\/p>\n

A) Vyu\u017eit\u00ed pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu \u2013 pou\u017eit\u00ed vozidla pouze pro podnik\u00e1n\u00ed<\/strong><\/h3>\n
    \n
  • \u010din\u00ed 5000,\u2013 K\u010d za cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/li>\n
  • plat\u00ed pro silni\u010dn\u00ed motorov\u00e1 vozidla \u2013 tedy automobily osobn\u00ed, n\u00e1kladn\u00ed, motocykly atd.<\/li>\n
  • nahrazuje da\u0148ov\u00e9 v\u00fddaje na n\u00e1kup PHM a parkovn\u00e9<\/li>\n
  • mohou pou\u017e\u00edt fyzick\u00e9 i pr\u00e1vnick\u00e9 osoby<\/li>\n
  • pou\u017eit\u00ed u\u017e pro zda\u0148ovac\u00ed obdob\u00ed 2009<\/li>\n
  • lze pou\u017e\u00edt u p\u0159\u00edjm\u016f FO podle \u00a7 7 \u2013 podnik\u00e1n\u00ed a \u00a7 9 \u2013 p\u0159\u00edjmy z\u00a0pron\u00e1jmu<\/li>\n
  • nelze pou\u017e\u00edt u p\u0159\u00edjm\u016f FO podle \u00a7 10 – ostatn\u00ed p\u0159\u00edjmy<\/li>\n<\/ul>\n

    Podm\u00ednky uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu:<\/strong><\/p>\n

      \n
    • lze uplatnit maxim\u00e1ln\u011b na t\u0159i vozidla ve zda\u0148ovac\u00edm obdob\u00ed<\/li>\n
    • plat\u00ed pro vlastn\u00ed vozidla, zahrnut\u00e1 nebo nezahrnut\u00e1 do obchodn\u00edho majetku, pop\u0159. vozidla v\u00a0n\u00e1jmu<\/li>\n
    • mus\u00ed b\u00fdt uplatn\u011bno za cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/li>\n
    • v\u00a0pr\u016fb\u011bhu zda\u0148ovac\u00edho obdob\u00ed (roku) nelze st\u0159\u00eddat uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edho v\u00fddaje s\u00a0v\u00fddaji skute\u010dn\u00fdmi<\/li>\n
    • vozidlo mus\u00ed b\u00fdt vyu\u017e\u00edv\u00e1no k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f<\/li>\n
    • vozidlo nesm\u00ed b\u00fdt ani po \u010d\u00e1st m\u011bs\u00edce p\u0159enech\u00e1no k\u00a0u\u017e\u00edv\u00e1n\u00ed jin\u00e9 osob\u011b<\/li>\n
    • v p\u0159\u00edpad\u011b zahrani\u010dn\u00edch slu\u017eebn\u00edch cest, u kter\u00fdch nelze prok\u00e1zat v\u00fddaje za pohonn\u00e9 hmoty, nesm\u00ed b\u00fdt uplatn\u011bny v\u00fddaje za spot\u0159ebovan\u00e9 PHM s\u00a0pou\u017eit\u00edm tuzemsk\u00fdch cen PHM(podle ZDP \u00a7 24 odst. 2 p\u00edsm. k) bod 4)<\/em><\/li>\n<\/ul>\n

      B) Vyu\u017eit\u00ed kr\u00e1cen\u00e9ho pau\u0161\u00e1ln\u00edho v\u00fddaje \u2013 pou\u017eit\u00ed vozidla i pro soukrom\u00e9 \u00fa\u010dely<\/strong><\/h3>\n
        \n
      • \u010din\u00ed 4000,\u2013 K\u010d za cel\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc<\/li>\n
      • vozidlo je vyu\u017e\u00edv\u00e1no k\u00a0dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f pouze z \u010d\u00e1sti<\/li>\n
      • nez\u00e1vis\u00ed na tom, kolik % vyu\u017eiji pro soukrom\u00e9 j\u00edzdy<\/li>\n
      • pokud u jednoho ze t\u0159\u00ed vozidel pou\u017eiji kr\u00e1cen\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj, plat\u00ed, \u017ee zbyl\u00e1 dv\u011b vozidla jsou u\u017e\u00edv\u00e1na pouze pro podnik\u00e1n\u00ed a maj\u00ed tedy nekr\u00e1cen\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj<\/li>\n
      • ostatn\u00ed body stejn\u00e9<\/li>\n<\/ul>\n

        Podm\u00ednky uplatn\u011bn\u00ed kr\u00e1cen\u00e9ho pau\u0161\u00e1ln\u00edho v\u00fddaje na dopravu:<\/strong><\/p>\n

          \n
        • kr\u00e1cen\u00ed odpis\u016f na 80%\u00a0(ZDP \u00a7 28 odst. 6)<\/em><\/li>\n
        • 20 % ostatn\u00edch v\u00fddaj\u016f (s v\u00fdjimkou odpis\u016f) je da\u0148ov\u011b neuznateln\u00fdch\u00a0(ZDP \u00a7 25 odst. 1 p\u00edsm.\u00a0zp)<\/em><\/li>\n
        • ostatn\u00ed body stejn\u00e9<\/li>\n<\/ul>\n

          Vztah uplatn\u011bn\u00ed pau\u0161\u00e1ln\u00edch v\u00fddaj\u016f na dopravu k\u00a0dani z\u00a0p\u0159idan\u00e9 hodnoty a koment\u00e1\u0159 budou obsahem druh\u00e9 \u010d\u00e1sti \u010dl\u00e1nku.<\/p>\n

          \n

          Vysv\u011btlivky:<\/strong><\/em><\/p>\n

            \n
          • ZDP – z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/em><\/li>\n
          • FO – fyzick\u00e1 osoba<\/em><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            V posledn\u00ed dob\u011b je aktu\u00e1ln\u00ed a diskutovan\u00fd pau\u0161\u00e1ln\u00ed v\u00fddaj na dopravu silni\u010dn\u00edm motorov\u00fdm vozidlem. Jeho pou\u017eit\u00ed v\u0161ak s sebou nese celou \u0159adu omezen\u00ed. Je opravdu …<\/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":[64,91],"class_list":["post-796","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-danovy-vydaj"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/796","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=796"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/796\/revisions"}],"predecessor-version":[{"id":5609,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/796\/revisions\/5609"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}