{"id":857,"date":"2010-08-11T20:00:00","date_gmt":"2010-08-11T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/stanovisko-nss-k-urceni-okamziku-od-nejz-se-pocita-urok-z-prodleni\/"},"modified":"2023-02-01T15:11:03","modified_gmt":"2023-02-01T14:11:03","slug":"stanovisko-nss-k-urceni-okamziku-od-nejz-se-pocita-urok-z-prodleni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanovisko-nss-k-urceni-okamziku-od-nejz-se-pocita-urok-z-prodleni\/","title":{"rendered":"Stanovisko NSS k ur\u010den\u00ed okam\u017eiku, od n\u011bj\u017e se po\u010d\u00edt\u00e1 \u00farok z prodlen\u00ed"},"content":{"rendered":"

 <\/p>\n

Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud (d\u00e1le jen \u201eNSS“) se zab\u00fdval problematikou, od kdy se po\u010d\u00edtaj\u00ed \u00faroky z prodlen\u00ed v situaci, kdy\u017e da\u0148ov\u00fd subjekt m\u011bn\u00ed zp\u016fsob uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f a je z tohoto d\u016fvodu povinen podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f.<\/em><\/strong><\/p>\n

Autor:\u00a0Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/em><\/p>\n

Da\u0148ov\u00fd subjekt podal v b\u0159eznu 2006 za zda\u0148ovac\u00ed obdob\u00ed 2005 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Za obdob\u00ed 2005 byly uplatn\u011bny tzv. prok\u00e1zan\u00e9 v\u00fddaje. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2006, kter\u00e9 podal v b\u0159eznu roku 2007, do\u0161lo ke zm\u011bn\u011b ve zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f na tzv. pau\u0161\u00e1ln\u00ed (procento z dosa\u017een\u00fdch p\u0159\u00edjm\u016f). Da\u0148ov\u00fd subjekt na zm\u011bnu ve zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f reagoval ve smyslu ustanoven\u00ed \u00a7 23 odst. 8 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen \u201eZDP“) a spr\u00e1vn\u011b v souladu se z\u00e1konem podal dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2005 a rozd\u00edl na dani uhradil (do\u0161lo ke zv\u00fd\u0161en\u00ed z\u00e1kladu dan\u011b a dan\u011b). Tento postup nebyl samoz\u0159ejm\u011b spr\u00e1vcem dan\u011b rozporov\u00e1n. N\u00e1sledoval platebn\u00ed v\u00fdm\u011br na \u00faroky z prodlen\u00ed, ve kter\u00e9m byly vy\u010d\u00edsleny \u00faroky z prodlen\u00ed ji\u017e\u00a0od 31. 3. 2006<\/strong>.<\/p>\n

S t\u00edmto pr\u00e1vn\u00edm n\u00e1zorem spr\u00e1vce dan\u011b da\u0148ov\u00fd subjekt nesouhlasil a podal spr\u00e1vn\u00ed \u017ealobu proti platebn\u00edmu v\u00fdm\u011bru ke krajsk\u00e9mu soudu. Ve spr\u00e1vn\u00ed \u017ealob\u011b da\u0148ov\u00fd subjekt nam\u00edtal, \u017ee \u00faroky z prodlen\u00ed se maj\u00ed vym\u011b\u0159it a\u017e od okam\u017eiku, kdy kon\u010d\u00ed lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2006, tj.\u00a031. 3. 2007<\/strong>. D\u00e1le argumentoval t\u00edm, \u017ee nen\u00ed nikde v z\u00e1kon\u011b stanovena povinnost poplatn\u00edka, aby se ji\u017e na za\u010d\u00e1tku zda\u0148ovac\u00edho obdob\u00ed rozhodl, zda bude uplat\u0148ovat v\u00fddaje ve skute\u010dn\u00e9 v\u00fd\u0161i nebo procentem z p\u0159\u00edjm\u016f a poukazoval na pr\u00e1vo uplatnit v\u00fddaje vstupuj\u00edc\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2006 nejpozd\u011bji do konce lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2006, tj. do 31. 3. 2007.<\/p>\n

Shrnut\u00ed argumentace da\u0148ov\u00e9ho subjektu: teprve a\u017e ke dni, kdy dojde k pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2006, ve kter\u00e9m jsou v\u00fddaje uplatn\u011bn\u00e9 procentem z p\u0159\u00edjm\u016f, pak pr\u00e1v\u011b k tomuto dni je povinnost upravit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, resp. z\u00e1klad dan\u011b za rok 2005 ve smyslu ustanoven\u00ed \u00a7 23 odst. 8 p\u00edsm. b) bod 3 ZDP. Ustanoven\u00ed \u00a7 7 ZDP pouze dovoluje, aby poplatn\u00edk zv\u00e1\u017eil, zda uplatn\u00ed v\u00fddaje ve skute\u010dn\u00e9 v\u00fd\u0161i \u010di procentem z p\u0159\u00edjm\u016f, jin\u00e9 ustanoven\u00ed ZDP – \u00a7 23 pouze konstatuje, co mus\u00ed poplatn\u00edk u\u010dinit v p\u0159\u00edpad\u011b, \u017ee se rozhodne pro uplatn\u011bn\u00ed v\u00fddaj\u016f procentem, kdy\u017e p\u0159edt\u00edm uplat\u0148oval skute\u010dn\u00e9.\u00a0Pokud m\u00e1 poplatn\u00edk pr\u00e1vo rozhodnout se pro zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f a\u017e do pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, nem\u016f\u017ee b\u00fdt v tomto pr\u00e1vu omezen t\u00edm, \u017ee bude potrest\u00e1n \u00farokem z prodlen\u00ed za jeden rok zp\u011btn\u011b.<\/strong><\/p>\n

S \u017ealobou usp\u011bl, platebn\u00ed v\u00fdm\u011br byl zru\u0161en. Proti rozsudku byla pod\u00e1na finan\u010dn\u00edm \u0159editelstv\u00edm kasa\u010dn\u00ed st\u00ed\u017enost k NSS.<\/p>\n

NSS rozhodl o kasa\u010dn\u00ed st\u00ed\u017enosti tak, \u017ee ji zam\u00edtl. Ze zd\u016fvodn\u011bn\u00ed cituji:<\/p>\n

\u201eRozhoduj\u00edc\u00ed proto je ur\u010dit, kdy v p\u0159\u00edpad\u011b \u017ealobce nastal den splatnosti, od kter\u00e9ho lze ur\u010dit dobu prodlen\u00ed a po\u010d\u00edtat pen\u00e1le (\u00farok z prodlen\u00ed dle \u00a7 63 z\u00e1kona o spr\u00e1v\u011b dan\u00ed v platn\u00e9m zn\u011bn\u00ed).Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud konstatuje, \u017ee tento den nemohl nastat d\u0159\u00edve, ne\u017e nastaly pr\u00e1vn\u00ed skute\u010dnosti, kter\u00e9 takov\u00fd den ur\u010duj\u00ed – v dan\u00e9m p\u0159\u00edpad\u011b, kdy je stanov\u00ed z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f v \u00a7 23 odst. 8. Touto skute\u010dnost\u00ed je tedy okam\u017eik ukon\u010den\u00ed \u010dinnosti, jej\u00ed p\u0159eru\u0161en\u00ed nebo okam\u017eik zm\u011bny uplatn\u011bn\u00ed v\u00fddaj\u016f – ten nastane v\u017edy nejpozd\u011bji v posledn\u00ed den lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, nebo\u0165 teprve v n\u011bm je povinen poplatn\u00edk uv\u00e9st zp\u016fsob uplatn\u011bn\u00ed v\u00fddaj\u016f. Teprve t\u00edmto okam\u017eikem vznikla \u017ealobci povinnost zalo\u017een\u00e1 hmotn\u011bpr\u00e1vn\u00edm p\u0159edpisem prov\u00e9st \u00fapravu z\u00e1kladu dan\u011b a sou\u010dasn\u011b povinnost postupem dle \u00a7 41 odst. 1 z\u00e1kona o spr\u00e1v\u011b dan\u00ed doplatit rozd\u00edl na dani oproti uhrazen\u00e9 da\u0148ov\u00e9 povinnosti v roce 2005.“<\/strong><\/p>\n

NSS tedy zast\u00e1v\u00e1 n\u00e1zor, \u017ee \u00farok z prodlen\u00ed se po\u010d\u00edt\u00e1 a\u017e od okam\u017eiku, kdy se pod\u00e1 p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed, ve kter\u00e9m do\u0161lo ke zm\u011bn\u011b ve zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f a nikoliv ji\u017e od term\u00ednu pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed za p\u0159edch\u00e1zej\u00edc\u00ed zda\u0148ovac\u00ed obdob\u00ed, jak se domn\u00edval finan\u010dn\u00ed \u00fa\u0159ad a finan\u010dn\u00ed \u0159editelstv\u00ed. Domn\u00edv\u00e1m se, \u017ee je znalost tohoto n\u00e1zoru NSS vcelku d\u016fle\u017eit\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"

  Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud (d\u00e1le jen \u201eNSS“) se zab\u00fdval problematikou, od kdy se po\u010d\u00edtaj\u00ed \u00faroky z prodlen\u00ed v situaci, kdy\u017e da\u0148ov\u00fd subjekt m\u011bn\u00ed zp\u016fsob uplat\u0148ov\u00e1n\u00ed …<\/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":[8,13],"tags":[94],"class_list":["post-857","post","type-post","status-publish","format-standard","hentry","category-dane","category-sprava-dane","tag-sprava-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/857","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=857"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/857\/revisions"}],"predecessor-version":[{"id":5646,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/857\/revisions\/5646"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}