{"id":811,"date":"2018-02-26T22:00:00","date_gmt":"2018-02-26T22:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/prekluzivni-lhuta-v-danovem-radu-v-zakone-o-danich-z-prijmu\/"},"modified":"2023-02-01T15:08:25","modified_gmt":"2023-02-01T14:08:25","slug":"prekluzivni-lhuta-v-danovem-radu-v-zakone-o-danich-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/prekluzivni-lhuta-v-danovem-radu-v-zakone-o-danich-z-prijmu\/","title":{"rendered":"Prekluzivn\u00ed lh\u016fta v da\u0148ov\u00e9m \u0159\u00e1du a v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f"},"content":{"rendered":"

V\u00a0posledn\u00ed dob\u011b jsem se n\u011bkolikr\u00e1t setkal s\u00a0dotazy na t\u00e9ma, od kter\u00e9ho obdob\u00ed m\u016f\u017eou klienti skartovat sv\u00e9 \u00fa\u010detnictv\u00ed \u010di da\u0148ovou evidenci. S\u00a0touto ot\u00e1zkou \u00fazce souvis\u00ed problematika prekluzivn\u00ed lh\u016fty, kter\u00e9 je v\u011bnov\u00e1n tento \u010dl\u00e1nek. <\/strong><\/p>\n

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

\n\tDrtiv\u00e1 v\u011bt\u0161ina da\u0148ov\u00fdch subjekt\u016f, a\u0165 ji\u017e p\u0159i zah\u00e1jen\u00ed podnik\u00e1n\u00ed nebo p\u0159i dosa\u017een\u00ed jak\u00e9hokoliv jin\u00e9ho p\u0159\u00edjmu, \u0159e\u0161\u00ed ot\u00e1zku, jak s\u00a0dosa\u017een\u00fdm p\u0159\u00edjmem (nebo tak\u00e9 ztr\u00e1tou) nalo\u017eit, zda mu vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, jak\u00fdm zp\u016fsobem stanovit z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f a n\u00e1sledn\u011b vypo\u010d\u00edtat samotnou da\u0148.\n<\/p>\n

\n\tSamotn\u00fdm pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je zah\u00e1jeno vym\u011b\u0159ovac\u00ed \u0159\u00edzen\u00ed, jeho\u017e posl\u00e1n\u00edm je spr\u00e1vn\u011b stanovit da\u0148. <\/strong>Pokud v\u00a0p\u0159izn\u00e1n\u00ed (tvrzen\u00ed) nenalezne spr\u00e1vce dan\u011b n\u011bjak\u00e9 nesrovnalosti \u010di mu nejsou zn\u00e1my jin\u00e9 okolnosti, ohledn\u011b ni\u017e by byl nucen zah\u00e1jit postup pro odstran\u011bn\u00ed pochybnost\u00ed, doch\u00e1z\u00ed k\u00a0tzv. konkludentn\u00edmu vym\u011b\u0159en\u00ed dan\u011b<\/strong>.\n<\/p>\n

\n\tV\u0161ichni v\u00edme, \u017ee spr\u00e1vce dan\u011b m\u016f\u017ee n\u00e1sledn\u011b \u2013 po vym\u011b\u0159en\u00ed \u2013 zah\u00e1jit da\u0148ovou kontrolu, kterou zji\u0161\u0165uje, zda da\u0148 byla stanovena ve spr\u00e1vn\u00e9 v\u00fd\u0161i. V\u00a0t\u00e9to souvislosti vyvst\u00e1v\u00e1 ot\u00e1zka, zda existuje n\u011bjak\u00e1 p\u0159ek\u00e1\u017eka pro proveden\u00ed da\u0148ov\u00e9 kontroly. Z\u00e1sadn\u00ed p\u0159ek\u00e1\u017ekou pro jej\u00ed proveden\u00ed je uplynut\u00ed tzv. prekluzivn\u00ed lh\u016fty<\/strong>.\n<\/p>\n

\n\tPrekluz\u00edvn\u00ed lh\u016ftou se rozum\u00ed \u010dasov\u00e9 obdob\u00ed, kdy lze stanovit da\u0148 a naopak po jej\u00edm uplynut\u00ed ji\u017e stanoven\u00ed dan\u011b nen\u00ed mo\u017en\u00e9, proto tak\u00e9 prov\u00e1d\u011bn\u00ed da\u0148ov\u00e9 kontroly po uplynut\u00ed prekluzivn\u00ed lh\u016fty nen\u00ed p\u0159\u00edpustn\u00e9. <\/strong>\n<\/p>\n

\n\tPrekluzivn\u00ed lh\u016fta \u2013 n\u011bkdy tak\u00e9 naz\u00fdvan\u00e1 lh\u016fta propadn\u00e1, nebo\u0165 doch\u00e1z\u00ed k\u00a0z\u00e1niku pr\u00e1va vym\u011b\u0159it \u010di dom\u011b\u0159it da\u0148 – je pro \u00fa\u010dely dan\u00ed upravena v\u00a0obecn\u00e9 rovin\u011b v\u00a0da\u0148ov\u00e9m \u0159\u00e1du, kter\u00fd pou\u017e\u00edv\u00e1 slovn\u00ed spojen\u00ed \u201elh\u016fta pro stanoven\u00ed dan\u011b\u201c.<\/em>\n<\/p>\n

\n\tJe pot\u0159eba si uv\u011bdomit, \u017ee krom\u011b obecn\u00e9 pr\u00e1vn\u00ed \u00fapravy v\u00a0da\u0148ov\u00e9m \u0159\u00e1du m\u00e1 nap\u0159. z\u00e1kon o dan\u00edch z\u00a0p\u0159\u00edjm\u016f tuto problematiku \u0159e\u0161enu speci\u00e1ln\u011b a tud\u00ed\u017e tato \u00faprava m\u00e1 p\u0159ed obecnou p\u0159ednost.\n<\/p>\n

I. Prekluze v\u00a0da\u0148ov\u00e9m \u0159\u00e1du (d\u00e1le jen \u201eD\u0158\u201c)<\/h2>\n

\n\tPodle D\u0158 nelze da\u0148 stanovit po uplynut\u00ed lh\u016fty pro stanoven\u00ed dan\u011b. Tato lh\u016fta \u010din\u00ed<\/strong> 3 roky<\/strong>. Naprosto z\u00e1sadn\u00ed pro spr\u00e1vn\u00e9 vypo\u010dten\u00ed prekluze je ur\u010den\u00ed okam\u017eiku, kdy lh\u016fta za\u010dne b\u011b\u017eet. Mnoz\u00ed z\u00a0n\u00e1s si jist\u011b vzpomenou na nejasnou pr\u00e1vn\u00ed \u00fapravu po\u010d\u00e1tku b\u011bhu prekluzivn\u00ed lh\u016fty podle z\u00e1kona o spr\u00e1v\u011b dan\u00ed a poplatk\u016f, kter\u00fd p\u0159edch\u00e1zel D\u0158. Nejasnost spo\u010d\u00edvala pr\u00e1v\u011b v\u00a0ur\u010den\u00ed okam\u017eiku, od kdy lh\u016fta za\u010d\u00edn\u00e1 b\u011b\u017eet. Jedna teorie \u2013 nazvan\u00e1 3+0 \u2013 \u0159\u00edkala, \u017ee t\u0159\u00edlet\u00e1 lh\u016fta za\u010d\u00edn\u00e1 b\u011b\u017eet ji\u017e od prvn\u00edho dne zda\u0148ovac\u00edho obdob\u00ed, kter\u00e9ho se t\u00fdk\u00e1. Naproti tomu teorie 3+1 se p\u0159ikl\u00e1n\u011bla k\u00a0z\u00e1v\u011bru, \u017ee prekluze se za\u010d\u00edn\u00e1 po\u010d\u00edtat a\u017e od zda\u0148ovac\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho, kter\u00e9ho se t\u00fdkala, nebo\u0165 a\u017e v\u00a0tomto obdob\u00ed da\u0148ov\u00fd subjekt musel podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.\n<\/p>\n

\n\tD\u0158 v\u00e1\u017ee po\u010d\u00e1tek b\u011bhu prekluzivn\u00ed lh\u016fty na den, v\u00a0n\u011bm\u017e uplynula lh\u016fta pro pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed (p\u0159izn\u00e1n\u00ed) nebo dnem v\u00a0n\u011bm\u017e se da\u0148 stala splatnou, ani\u017e by zde byla sou\u010dasn\u011b povinnost podat \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed<\/strong>. Z\u00a0definice je z\u0159ejm\u00e9, \u017ee po\u010d\u00e1tek lh\u016fty je na rozd\u00edl od p\u0159ede\u0161l\u00e9 pr\u00e1vn\u00ed \u00fapravy p\u0159edv\u00eddateln\u00fd a ne\u010din\u00ed v\u011bt\u0161\u00ed probl\u00e9my jej v\u00a0praxi aplikovat. Z\u00a0hlediska v\u011bcn\u00e9ho lze \u0159\u00edci, \u017ee dle D\u0158 je prekluze sice del\u0161\u00ed ne\u017e d\u0159\u00edv\u011bj\u0161\u00ed teorie 3+0, ale naopak krat\u0161\u00ed ne\u017e byla dle teorie 3+1.\n<\/p>\n

\n\tPokud v\u0161ak v\u00a0posledn\u00edch 12 m\u011bs\u00edc\u00edch p\u0159ed uplynut\u00edm dosavadn\u00ed lh\u016fty<\/strong> pro stanoven\u00ed dan\u011b do\u0161lo k\u00a0n\u011bkter\u00e9 z\u00a0n\u00e1sleduj\u00edc\u00edch ud\u00e1lost\u00ed, lh\u016fta se prodlu\u017euje o 1 rok<\/strong>:\n<\/p>\n

    \n
  1. pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed nebo ozn\u00e1men\u00ed v\u00fdzvy k pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, pokud tato v\u00fdzva vedla k dom\u011b\u0159en\u00ed dan\u011b,<\/li>\n
  2. ozn\u00e1men\u00ed rozhodnut\u00ed o stanoven\u00ed dan\u011b,<\/li>\n
  3. zah\u00e1jen\u00ed \u0159\u00edzen\u00ed o mimo\u0159\u00e1dn\u00e9m opravn\u00e9m nebo dozor\u010d\u00edm prost\u0159edku,<\/li>\n
  4. ozn\u00e1men\u00ed rozhodnut\u00ed ve v\u011bci opravn\u00e9ho nebo dozor\u010d\u00edho prost\u0159edku, nebo<\/li>\n
  5. ozn\u00e1men\u00ed rozhodnut\u00ed o prohl\u00e1\u0161en\u00ed nicotnosti rozhodnut\u00ed o stanoven\u00ed dan\u011b.<\/li>\n<\/ol>\n

    \n\tD\u00e1le je t\u0159eba vz\u00edt v\u00a0\u00favahu, \u017ee byla-li p\u0159ed uplynut\u00edm lh\u016fty pro stanoven\u00ed dan\u011b zah\u00e1jena da\u0148ov\u00e1 kontrola, pod\u00e1no \u0159\u00e1dn\u00e9 da\u0148ov\u00e9 tvrzen\u00ed nebo ozn\u00e1mena v\u00fdzva k pod\u00e1n\u00ed \u0159\u00e1dn\u00e9ho da\u0148ov\u00e9ho tvrzen\u00ed, b\u011b\u017e\u00ed lh\u016fta pro stanoven\u00ed dan\u011b znovu ode dne, kdy byl tento \u00fakon u\u010din\u011bn<\/strong>.\n<\/p>\n

    Prekluzivn\u00ed lh\u016fta neb\u011b\u017e\u00ed po dobu:<\/h3>\n
      \n
    1. \u0159\u00edzen\u00ed, kter\u00e9 je v souvislosti se stanoven\u00edm dan\u011b vedeno p\u0159ed soudem ve spr\u00e1vn\u00edm soudnictv\u00ed a p\u0159ed \u00dastavn\u00edm soudem,<\/li>\n
    2. \u0159\u00edzen\u00ed o ot\u00e1zce, o n\u00ed\u017e je p\u0159\u00edslu\u0161n\u00fd rozhodnout soud a kter\u00e1 je nezbytn\u00e1 pro spr\u00e1vn\u00e9 stanoven\u00ed dan\u011b,<\/li>\n
    3. trestn\u00edho st\u00edh\u00e1n\u00ed pro da\u0148ov\u00fd trestn\u00fd \u010din souvisej\u00edc\u00ed s touto dan\u00ed,<\/li>\n
    4. od zme\u0161k\u00e1n\u00ed odvolac\u00ed lh\u016fty proti rozhodnut\u00ed o stanoven\u00ed dan\u011b a\u017e do ozn\u00e1men\u00ed rozhodnut\u00ed o jej\u00edm navr\u00e1cen\u00ed v p\u0159ede\u0161l\u00fd stav,<\/li>\n
    5. od marn\u00e9ho uplynut\u00ed \u00falo\u017en\u00ed doby a\u017e do dne doru\u010den\u00ed rozhodnut\u00ed, kter\u00fdm je prohl\u00e1\u0161ena ne\u00fa\u010dinnost doru\u010den\u00ed rozhodnut\u00ed vydan\u00e9ho v nal\u00e9zac\u00edm \u0159\u00edzen\u00ed, nebo<\/li>\n
    6. ode dne odesl\u00e1n\u00ed \u017e\u00e1dosti o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed a\u017e do dne obdr\u017een\u00ed odpov\u011bdi na tuto \u017e\u00e1dost nebo do dne odesl\u00e1n\u00ed ozn\u00e1men\u00ed o ukon\u010den\u00ed mezin\u00e1rodn\u00ed spolupr\u00e1ce p\u0159i spr\u00e1v\u011b dan\u00ed v dan\u00e9 v\u011bci.<\/li>\n<\/ol>\n

      \n\tLh\u016fta pro stanoven\u00ed dan\u011b kon\u010d\u00ed nejpozd\u011bji uplynut\u00edm 10 let od jej\u00edho p\u016fvodn\u00edho po\u010d\u00e1tku<\/strong>. Z\u00a0tohoto pravidla, jsou je\u0161t\u011b ur\u010dit\u00e9 v\u00fdjimky souvisej\u00edc\u00ed s\u00a0trestn\u00edmi \u010diny da\u0148ov\u00fdmi.\n<\/p>\n

      II. Prekluze v\u00a0z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f (d\u00e1le jen \u201eZDP\u201c)<\/h2>\n

      \n\tJak ji\u017e bylo uvedeno v\u00fd\u0161e, ZDP m\u00e1 ohledn\u011b prekluzivn\u00ed lh\u016fty svoji speci\u00e1ln\u00ed \u00fapravu, kterou lze nal\u00e9zt v \u00a7 38r.\n<\/p>\n

      \n\tPrincip pr\u00e1vn\u00ed \u00fapravy v\u00a0ZDP \u2013 zjednodu\u0161en\u011b – spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee pokud da\u0148ov\u00e9mu subjektu vznik\u00e1 v\u00a0ur\u010dit\u00e9m zda\u0148ovac\u00edm obdob\u00ed n\u011bjak\u00e9 pr\u00e1vo, kter\u00e9 lze uplatnit v\u00a0budouc\u00edch zda\u0148ovac\u00edch obdob\u00edch, tak prekluzivn\u00ed lh\u016fta t\u00fdkaj\u00edc\u00ed se zda\u0148ovac\u00edho obdob\u00ed, ve kter\u00e9m toto pr\u00e1vo vzniklo, kon\u010d\u00ed sou\u010dasn\u011b s\u00a0prekluzivn\u00ed lh\u016ftou zda\u0148ovac\u00edho obdob\u00ed, v\u00a0n\u011bm\u017e lze toto pr\u00e1vo uplatnit.<\/strong>\n<\/p>\n

      \n\tJe tedy z\u0159ejm\u00e9, \u017ee speci\u00e1ln\u00ed \u00faprava ZDP v\u00fdrazn\u011b prodlu\u017euje prekluzivn\u00ed lh\u016ftu oproti obecn\u00e9 \u00faprav\u011b v\u00a0D\u0158!<\/strong>\n<\/p>\n

      \n\tN\u00e1zorn\u011b si to m\u016f\u017eeme uk\u00e1zat na da\u0148ov\u00e9 ztr\u00e1t\u011b:\n<\/p>\n

        \n
      1. Da\u0148ov\u00fd subjekt nebyl v\u00a02017 ve ztr\u00e1t\u011b<\/strong><\/li>\n<\/ol>\n

        \n\tZa t\u00e9to situace plat\u00ed obecn\u00e1 pr\u00e1vn\u00ed \u00faprava z\u00a0D\u0158, to znamen\u00e1, \u017ee rok 2017 prekluduje v\u00a0pr\u016fb\u011bhu roku 2021. <\/strong>\n<\/p>\n

          \n
        1. Da\u0148ov\u00fd subjekt dos\u00e1hl za rok 2017 da\u0148ov\u00e9 ztr\u00e1ty<\/strong><\/li>\n<\/ol>\n

          \n\tNa da\u0148ovou ztr\u00e1tu pamatuje \u00a7 38r ZDP a toto ustanoven\u00ed \u201estartuje\u201c speci\u00e1ln\u00ed \u00fapravu prekluze podle ZDP. Da\u0148ovou ztr\u00e1tu vym\u011b\u0159enou za zda\u0148ovac\u00ed obdob\u00ed 2017 lze uplatnit v\u00a0n\u00e1sleduj\u00edc\u00edch 5 zda\u0148ovac\u00edch obdob\u00edch \u2013 lze ji uplatnit naposledy za rok 2022. A vzhledem k\u00a0tomu, \u017ee roku 2022 kon\u010d\u00ed prekluzivn\u00ed lh\u016fta a\u017e v\u00a0roce 2026, tak tak\u00e9 pro rok 2017 kon\u010d\u00ed prekluze a\u017e v\u00a0pr\u016fb\u011bhu roku 2026<\/strong>!\n<\/p>\n

          \n\tMinim\u00e1ln\u011b z\u00a0pohledu prekluzivn\u00ed lh\u016fty lze konstatovat, \u017ee dosa\u017een\u00ed da\u0148ov\u00e9 ztr\u00e1ty rozhodn\u011b nelze pova\u017eovat za n\u011bjak\u00e9 da\u0148ov\u00e9 terno.\n<\/p>\n

          \n\tKrom\u011b da\u0148ov\u00e9 ztr\u00e1ty je\u0161t\u011b plat\u00ed speci\u00e1ln\u00ed \u00faprava ZDP pro:\n<\/p>\n

            \n
          • \n\t\tinvesti\u010dn\u00ed pob\u00eddky formou slevy na dani,\n\t<\/li>\n
          • \n\t\tuplatn\u011bn\u00ed finan\u010dn\u00edho leasingu do da\u0148ov\u00fdch v\u00fddaj\u016f a\n\t<\/li>\n
          • \n\t\tpokra\u010dov\u00e1n\u00ed v\u00a0\u010dinnosti zem\u011bd\u011blsk\u00e9ho podnikatele ve smyslu \u00a7 3 odst. 4 p\u00edsm. f) ZDP.\n\t<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            V\u00a0posledn\u00ed dob\u011b jsem se n\u011bkolikr\u00e1t setkal s\u00a0dotazy na t\u00e9ma, od kter\u00e9ho obdob\u00ed m\u016f\u017eou klienti skartovat sv\u00e9 \u00fa\u010detnictv\u00ed \u010di da\u0148ovou evidenci. S\u00a0touto ot\u00e1zkou \u00fazce souvis\u00ed problematika …<\/p>\n","protected":false},"author":2,"featured_media":812,"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":[64,94],"class_list":["post-811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-sprava-dane","tag-dan-z-prijmu","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/811","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=811"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/811\/revisions"}],"predecessor-version":[{"id":5616,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/811\/revisions\/5616"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/812"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}