{"id":866,"date":"2025-01-14T10:50:47","date_gmt":"2025-01-14T09:50:47","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zachyceni-okamziku-prevodu-nemovite-veci-v-ucetnictvi-v-danich\/"},"modified":"2025-01-14T10:52:46","modified_gmt":"2025-01-14T09:52:46","slug":"zachyceni-okamziku-prevodu-nemovite-veci-v-ucetnictvi-v-danich","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zachyceni-okamziku-prevodu-nemovite-veci-v-ucetnictvi-v-danich\/","title":{"rendered":"Zachycen\u00ed okam\u017eiku p\u0159evodu nemovit\u00e9 v\u011bci v \u00fa\u010detnictv\u00ed a v dan\u00edch"},"content":{"rendered":"<p>P\u0159evody nemovit\u00fdch v\u011bc\u00ed \u2013 nej\u010dast\u011bji na z\u00e1klad\u011b kupn\u00ed smlouvy &#8211; lze mimo jin\u00e9 zkoumat z pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f, z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, z pohledu z\u00e1kona o dani z p\u0159idan\u00e9 hodnoty \u010di dan\u011b z nemovit\u00fdch v\u011bc\u00ed. Pokud bychom m\u011bli tuto materii uchopit komplexn\u011b, nen\u00ed mo\u017en\u00e9 toto u\u010dinit v rozsahu jednoho \u010dl\u00e1nku. V dne\u0161n\u00edm pojedn\u00e1n\u00ed se zam\u011b\u0159\u00edme pouze <strong>na okam\u017eik p\u0159evodu \u00a0(na z\u00e1klad\u011b kupn\u00ed smlouvy) nemovit\u00e9 v\u011bci, kter\u00e1 podl\u00e9h\u00e1 evidenci v\u00a0katastru nemovitost\u00ed.<\/strong><\/p>\n<h2>Soukrom\u00e9 pr\u00e1vo<\/h2>\n<p>Ne\u017e se za\u010dneme zab\u00fdvat \u00fa\u010detn\u00ed a da\u0148ovou problematikou, pova\u017euji za d\u016fle\u017eit\u00e9 zopakovat soukromopr\u00e1vn\u00ed \u00fapravu nab\u00fdv\u00e1n\u00ed vlastnick\u00e9ho pr\u00e1va p\u0159i p\u0159evodu nemovit\u00e9 v\u011bci kupn\u00ed smlouvou. St\u011b\u017eejn\u00ed pr\u00e1vn\u00ed \u00fapravu nalezneme v\u00a0nov\u00e9m ob\u010dansk\u00e9m z\u00e1kon\u00edku (d\u00e1le jen \u201eNOZ\u201c).<\/p>\n<p><strong>Podle NOZ doch\u00e1z\u00ed k\u00a0nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k\u00a0nemovit\u00e9 v\u011bci evidovan\u00e9 v\u00a0katastru p\u0159i p\u0159evodu t\u00e9to nemovit\u00e9 v\u011bci okam\u017eikem, kdy je tento z\u00e1pis (vklad) v\u00a0katastru proveden<\/strong>. Na tuto skute\u010dnost navazuje pr\u00e1vn\u00ed <strong>\u00faprava katastr\u00e1ln\u00edho z\u00e1kona, podle kter\u00e9 pr\u00e1vn\u00ed \u00fa\u010dinky z\u00e1pisu (vkladu) nast\u00e1vaj\u00ed k\u00a0okam\u017eiku, kdy n\u00e1vrh na z\u00e1pis (vklad) do\u0161el na p\u0159\u00edslu\u0161n\u00fd katastr\u00e1ln\u00ed \u00fa\u0159ad (d\u00e1le jen \u201eK\u00da\u201c).<\/strong><\/p>\n<p>Samotn\u00fd p\u0159evod nemovit\u00e9 v\u011bci lze standardn\u011b rozd\u011blit do t\u011bchto \u00fakon\u016f:<\/p>\n<ol>\n<li>Uzav\u0159en\u00ed kupn\u00ed smlouvy,<\/li>\n<li>Doru\u010den\u00ed n\u00e1vrhu na vklad na K\u00da,<\/li>\n<li>P\u0159ed\u00e1n\u00ed nemovit\u00fdch v\u011bc\u00ed kupuj\u00edc\u00edmu,<\/li>\n<li>Rozhodnut\u00ed o povolen\u00ed vkladu,<\/li>\n<li>Proveden\u00ed vkladu,<\/li>\n<li>Odesl\u00e1n\u00ed p\u00edsemnosti z\u00a0K\u00da,<\/li>\n<li>Doru\u010den\u00ed p\u00edsemnosti \u00fa\u010dastn\u00edk\u016fm kupn\u00ed smlouvy.<\/li>\n<\/ol>\n<p>V\u00a0dal\u0161\u00edm textu budou odvol\u00e1vky na \u010d\u00edseln\u00e1 ozna\u010den\u00ed jednotliv\u00fdch \u00fakon\u016f v\u00fd\u0161e uveden\u00fdch.<\/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) 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                   \"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                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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\/866\">\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>\u00da\u010detn\u00ed p\u0159edpisy<\/h2>\n<p>Pr\u00e1vn\u00ed \u00fapravu t\u00fdkaj\u00edc\u00ed se p\u0159evodu nemovit\u00fdch v\u011bc\u00ed nalezneme v \u00a7 56 vyhl\u00e1\u0161ky 500\/2002 Sb., podle kter\u00e9 \u00fa\u010dtuj\u00ed podnikatelsk\u00e9 subjekty. Z\u00a0tohoto ustanoven\u00ed vypl\u00fdv\u00e1, \u017ee <strong>pro \u00fa\u010detn\u00ed zachycen\u00ed je rozhoduj\u00edc\u00edm okam\u017eikem doru\u010den\u00ed n\u00e1vrhu na vklad na K\u00da (ad 2.). \u00a0<\/strong><\/p>\n<p>Vzhledem k\u00a0tomu v\u0161ak, \u017ee k\u00a0samotn\u00e9mu proveden\u00ed vkladu dojde a\u017e n\u011bkdy v\u00a0budoucnu (ad 5.), zmi\u0148uje \u00fa\u010detn\u00ed vyhl\u00e1\u0161ka, \u017ee <em>\u201ePodm\u00edn\u011bnost nabyt\u00ed pr\u00e1vn\u00edch \u00fa\u010dink\u016f vkladu do katastru nemovitost\u00ed se uvede na analytick\u00fdch \u00fa\u010dtech, v inventurn\u00edch soupisech a v p\u0159\u00edloze \u00fa\u010detn\u00ed z\u00e1v\u011brky.\u201c <\/em>Pokud by k\u00a0proveden\u00ed vkladu nedo\u0161lo, mus\u00ed \u00fa\u010detn\u00ed jednotka \u00fa\u010detn\u00ed z\u00e1pisy zp\u011btn\u011b opravit.<\/p>\n<p>Lze uzav\u0159\u00edt, \u017ee <strong>uzav\u0159en\u00ed kupn\u00ed smlouvy (ad 1.) u nemovit\u00fdch v\u011bc\u00ed nem\u00e1 \u017e\u00e1dn\u00e9 \u00fa\u010detn\u00ed dopady!<\/strong><\/p>\n<h2>Da\u0148 z\u00a0p\u0159\u00edjm\u016f<\/h2>\n<p>Z\u00a0pohledu z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f je okam\u017eik nabyt\u00ed vlastnick\u00e9ho pr\u00e1va zvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00fd p\u0159i posouzen\u00ed ot\u00e1zky, kdo je vlastn\u00edkem p\u0159ev\u00e1d\u011bn\u00fdch nemovit\u00e9 v\u011bci k\u00a0posledn\u00edmu dni zda\u0148ovac\u00edho obdob\u00ed \u2013 standardn\u011b k\u00a031.12.<\/p>\n<p>Pokud je pod\u00e1n n\u00e1vrh na vklad (ad 2.) a samotn\u00fd vklad (ad 5.) je proveden ve stejn\u00e9m roce, ne\u010din\u00ed posouzen\u00ed vlastnictv\u00ed v\u011bt\u0161\u00ed probl\u00e9my. Podstatn\u011b slo\u017eit\u011bj\u0161\u00ed je situace, kdy je n\u00e1vrh pod\u00e1n p\u0159ed 31.\u00a012. a k\u00a0vkladu dojde v\u00a0roce n\u00e1sleduj\u00edc\u00edm. Ve sv\u00e9 podstat\u011b na tuto situaci existuj\u00ed dva n\u00e1zory:<\/p>\n<ul>\n<li><strong>Vlastn\u00edkem k\u00a031. 12. je prod\u00e1vaj\u00edc\u00ed<\/strong> \u2013 zd\u016fvodn\u011bn\u00ed je takov\u00e9, \u017ee k\u00a031. 12. je v\u00a0katastru zaps\u00e1n je\u0161t\u011b prod\u00e1vaj\u00edc\u00ed, vklad pro kupuj\u00edc\u00edho nebyl je\u0161t\u011b proveden,<\/li>\n<li><strong>Vlastn\u00edkem k\u00a031. 12. je kupuj\u00edc\u00ed<\/strong> \u2013 argumentace pro tento n\u00e1zor spo\u010d\u00edv\u00e1 ve zp\u011btn\u00e9m \u00fa\u010dinku z\u00e1pisu v\u00a0katastru.<\/li>\n<\/ul>\n<p>Osobn\u011b jsem p\u0159esv\u011bd\u010den, \u017ee je spr\u00e1vn\u00fd druh\u00fd n\u00e1zor a to pr\u00e1v\u011b kv\u016fli tomu, \u017ee pr\u00e1vn\u00ed \u00fa\u010dinky vkladu nast\u00e1vaj\u00ed zp\u011btn\u011b ke dni pod\u00e1n\u00ed n\u00e1vrhu na vklad (ad 2.). Danou situaci lze shrnout tak, \u017ee k\u00a031. 12. je tedy vlastn\u00edkem ji\u017e kupuj\u00edc\u00ed, p\u0159esto\u017ee se to dozv\u00ed a\u017e po tomto datu.<\/p>\n<h2>Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty<\/h2>\n<p>Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty m\u00e1 \u2013 podle o\u010dek\u00e1v\u00e1n\u00ed \u2013 svoj\u00ed vlastn\u00ed pr\u00e1vn\u00ed \u00fapravu a to v \u00a7 21:<\/p>\n<p><em>\u201eP\u0159i dod\u00e1n\u00ed nemovit\u00e9 v\u011bci se zdaniteln\u00e9 pln\u011bn\u00ed pova\u017euje za uskute\u010dn\u011bn\u00e9 dnem p\u0159ed\u00e1n\u00ed nemovit\u00e9 v\u011bci nabyvateli do u\u017e\u00edv\u00e1n\u00ed nebo dnem doru\u010den\u00ed vyrozum\u011bn\u00ed, ve kter\u00e9m je uveden den z\u00e1pisu zm\u011bny vlastnick\u00e9ho pr\u00e1va, a to t\u00edm dnem, kter\u00fd nastane d\u0159\u00edve.\u201c<\/em><\/p>\n<p><strong>Pro \u00fa\u010dely ZDPH je tedy rozhoduj\u00edc\u00ed, zda nastane d\u0159\u00edve okam\u017eik p\u0159ed\u00e1n\u00ed (ad 3.) nebo doru\u010den\u00ed p\u00edsemnosti \u00fa\u010dastn\u00edk\u016fm kupn\u00ed smlouvy (ad 7.). <\/strong>V\u00a0praxi m\u016f\u017eou b\u00fdt n\u011bkdy tyto okam\u017eiky od sebe dosti \u010dasov\u011b vzd\u00e1len\u00e9, je tedy nutn\u00e9 pe\u010dliv\u011b hl\u00eddat, kter\u00fd okam\u017eik nastane d\u0159\u00edve, aby nedo\u0161lo ke zpo\u017ed\u011bn\u00ed p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed DPH z\u00a0p\u0159evodu nemovit\u00e9 v\u011bci.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>Da\u0148 z\u00a0nemovit\u00fdch v\u011bc\u00ed<\/h2>\n<p>Posledn\u00ed dan\u00ed, na kterou m\u00e1 vliv p\u0159evod vlastnick\u00e9ho pr\u00e1va k\u00a0nemovit\u00e9 v\u011bci, je da\u0148 z\u00a0nemovitost\u00ed. U t\u00e9to dan\u011b se v\u017edy zkoum\u00e1, kdo je vlastn\u00edkem nemovit\u00e9 v\u011bci k\u00a01. lednu, nebo\u0165 tato osoba je tak\u00e9 poplatn\u00edkem dan\u011b z\u00a0nemovit\u00fdch v\u011bc\u00ed. Pokud se k\u00a01. lednu zm\u011bnil vlastn\u00edk, vznik\u00e1 nov\u00e9mu vlastn\u00edkovi povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed do 31. ledna.<\/p>\n<p>Na prvn\u00ed pohled jasn\u00e1 problematika je op\u011bt komplikov\u00e1na situac\u00ed, kdy je pod\u00e1n n\u00e1vrh na vklad (ad 2.) p\u0159ed 31. 12., ale samotn\u00fd vklad (ad 5.) je proveden a\u017e v\u00a0nov\u00e9m roce. Na rozd\u00edl od z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, kde speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00faprava absentuje, m\u00e1me v\u00a0z\u00e1kon\u011b o dani z\u00a0nemovit\u00fdch v\u011bc\u00ed \u0159e\u0161en\u00ed.<\/p>\n<p>\u0158e\u0161en\u00ed spo\u010d\u00edv\u00e1 ve speci\u00e1ln\u00ed pr\u00e1vn\u00ed \u00faprav\u011b v \u00a7 13 odst. 11 z\u00e1kona o dani z\u00a0nemovit\u00fdch v\u011bc\u00ed, podle kter\u00e9 je <strong>pro lh\u016ftu pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed rozhoduj\u00edc\u00edm okam\u017eikem proveden\u00ed vkladu (ad 5.) a lh\u016fta kon\u010d\u00ed uplynut\u00edm t\u0159et\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v\u00a0n\u011bm\u017e byl vklad proveden.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159evody nemovit\u00fdch v\u011bc\u00ed \u2013 nej\u010dast\u011bji na z\u00e1klad\u011b kupn\u00ed smlouvy &#8211; lze mimo jin\u00e9 zkoumat z pohledu \u00fa\u010detn\u00edch p\u0159edpis\u016f, z pohledu z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, &#8230;<\/p>\n","protected":false},"author":14,"featured_media":16315,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[63,64,65,97],"class_list":["post-866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dan-z-nemovitosti","tag-dan-z-prijmu","tag-dph-dan-z-pridane-hodnoty","tag-nemovity-majetek"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/866","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=866"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/866\/revisions"}],"predecessor-version":[{"id":16319,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/866\/revisions\/16319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16315"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}