{"id":18833,"date":"2026-08-19T11:30:01","date_gmt":"2026-08-19T11:30:01","guid":{"rendered":"https:\/\/lynx.legal\/nahrada-skody-statu-stat-jako-jeden-majetkovy-celek\/"},"modified":"2026-08-21T11:47:17","modified_gmt":"2026-08-21T11:47:17","slug":"nahrada-skody-statu-stat-jako-jeden-majetkovy-celek","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/nahrada-skody-statu-stat-jako-jeden-majetkovy-celek\/","title":{"rendered":"N\u00e1hrada \u0161kody st\u00e1tu: st\u00e1t jako jeden majetkov\u00fd celek"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Nejvy\u0161\u0161\u00ed soud aktu\u00e1ln\u011b: majetek st\u00e1tu je pro \u00fa\u010dely n\u00e1hrady \u0161kody jeden celek: intern\u00ed p\u0159esuny prost\u0159edk\u016f v r\u00e1mci st\u00e1tu nejsou skute\u010dnou \u0161kodou. Jak\u00fd to m\u00e1 dopad na posuzov\u00e1n\u00ed odpov\u011bdnosti za \u0161kodu st\u00e1tn\u00edch zam\u011bstnanc\u016f? <\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">V aktu\u00e1ln\u00ed praxi st\u00e1tn\u00edch org\u00e1n\u016f \u010cR se objevuje snaha vym\u00e1hat jako \u0161kodu po zam\u011bstnanc\u00edch, \u010di jin\u00fdch fyzick\u00fdch osob\u00e1ch \u010d\u00e1stky, kter\u00e9 mus\u00ed jedna organiza\u010dn\u00ed slo\u017eka st\u00e1tu zaplatit druh\u00e9, pop\u0159. \u010d\u00e1stku, kterou st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e1 organizace mus\u00ed \u201eodv\u00e9st\u201c jinam do st\u00e1tn\u00edho rozpo\u010dtu. Z aktu\u00e1ln\u00ed judikatury Nejvy\u0161\u0161\u00edho soudu v\u0161ak vypl\u00fdv\u00e1, \u017ee majetek st\u00e1tu je pro \u00fa\u010dely n\u00e1hrady \u0161kody jeden celek: intern\u00ed p\u0159esuny prost\u0159edk\u016f v r\u00e1mci st\u00e1tu nejsou skute\u010dnou \u0161kodou. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>St\u00e1t jako jeden majetkov\u00fd celek<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">V doktr\u00edn\u011b i judikatu\u0159e se prosazuje v\u00fdklad, podle n\u011bho\u017e je majetek st\u00e1tu<strong> pro \u00fa\u010dely n\u00e1hrady \u0161kody ch\u00e1p\u00e1n jako jednotn\u00fd celek<\/strong>, a nikoli jako soubor odd\u011blen\u00fdch, vz\u00e1jemn\u011b si konkuruj\u00edc\u00edch rozpo\u010dt\u016f jednotliv\u00fdch ministerstev, \u00fa\u0159ad\u016f \u010di jin\u00fdch organiza\u010dn\u00edch slo\u017eek. Tento p\u0159\u00edstup odpov\u00edd\u00e1 tomu, \u017ee <strong>st\u00e1t vystupuje navenek jako jedin\u00fd pr\u00e1vn\u00ed subjekt<\/strong>, jeho\u017e majetek je soust\u0159ed\u011bn zejm\u00e9na ve st\u00e1tn\u00edm rozpo\u010dtu, p\u0159\u00edpadn\u011b v dal\u0161\u00edch slo\u017ek\u00e1ch ve\u0159ejn\u00e9ho majetku. <\/p>\n\n<p class=\"has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"color:#289b41\">Z praktick\u00e9ho hlediska to znamen\u00e1, \u017ee p\u0159i posuzov\u00e1n\u00ed vzniku \u0161kody je rozhoduj\u00edc\u00ed dopad na majetek st\u00e1tu jako celku, nikoli jen intern\u00ed \u00fa\u010detn\u00ed \u010di rozpo\u010dtov\u00e9 p\u0159esuny mezi jednotliv\u00fdmi slo\u017ekami. <\/p>\n\n<p class=\"wp-block-paragraph\">Pokud se prost\u0159edky pouze \u201ep\u0159elij\u00ed\u201c z jedn\u00e9 kapitoly do druh\u00e9 nebo z jedn\u00e9 organiza\u010dn\u00ed slo\u017eky do st\u00e1tn\u00edho rozpo\u010dtu, ani\u017e by st\u00e1t jako celek o majetek p\u0159i\u0161el, \u0161koda ve smyslu civiln\u00edho ani trestn\u00edho pr\u00e1va nevznik\u00e1.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Judikatura: rozpo\u010dtov\u00e1 k\u00e1ze\u0148 a \u201e\u0161koda\u201c uvnit\u0159 st\u00e1tu<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">Tento z\u00e1v\u011br ilustruje rozsudek Nejvy\u0161\u0161\u00edho soudu ze dne 17. 4. 2019, sp. zn. 21 Cdo 5190\/2017. V projedn\u00e1van\u00e9 v\u011bci musela jedna organiza\u010dn\u00ed slo\u017eka st\u00e1tu zaplatit jin\u00e9 organiza\u010dn\u00ed slo\u017ece st\u00e1tu odvod za poru\u0161en\u00ed rozpo\u010dtov\u00e9 k\u00e1zn\u011b v d\u016fsledku pochyben\u00ed sv\u00e9ho zam\u011bstnance. \u201ePo\u0161kozen\u00e1\u201c slo\u017eka st\u00e1tu n\u00e1sledn\u011b uplatnila proti zam\u011bstnanci n\u00e1rok na n\u00e1hradu t\u00e9to \u010d\u00e1stky jako \u0161kody.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Nejvy\u0161\u0161\u00ed soud tento postup odm\u00edtl a zd\u016fraznil, \u017ee:<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>zaplacen\u00edm sank\u010dn\u00edho odvodu za poru\u0161en\u00ed rozpo\u010dtov\u00e9 k\u00e1zn\u011b byly pen\u011b\u017en\u00ed prost\u0159edky odvedeny op\u011bt do st\u00e1tn\u00edho rozpo\u010dtu, tedy \u201ezp\u011bt\u201c do majetku st\u00e1tu jako celku.<\/li>\n\n\n\n<li>\u0160lo tak pouze o p\u0159esun finan\u010dn\u00edch prost\u0159edk\u016f uvnit\u0159 st\u00e1tu, nikoli o jejich definitivn\u00ed ztr\u00e1tu.<\/li>\n\n\n\n<li>=&gt; Proto se majetek st\u00e1tu nezmen\u0161il a \u017ealobkyni jako zam\u011bstnavateli tvrzen\u00e1 \u0161koda nevznikla.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Stejn\u00fd z\u00e1v\u011br u\u010dinil Nejvy\u0161\u0161\u00ed soud tak\u00e9 v rozsudku Nejvy\u0161\u0161\u00edho soudu ze dne 4. 12. 2017, sp. zn. 31 Cdo 2764\/2016, kter\u00fd se t\u00fdkal sankce za poru\u0161en\u00ed pravidel p\u0159i zad\u00e1v\u00e1n\u00ed ve\u0159ejn\u00e9 zak\u00e1zky. I zde \u0161lo o situaci, kdy sankce dopadala na jednu slo\u017eku st\u00e1tu, ale z hlediska celku \u0161lo op\u011bt jen o p\u0159esun prost\u0159edk\u016f v r\u00e1mci ve\u0159ejn\u00fdch rozpo\u010dt\u016f, nikoli o zmen\u0161en\u00ed majetku st\u00e1tu. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Praktick\u00e9 d\u016fsledky pro vym\u00e1h\u00e1n\u00ed \u0161kody po zam\u011bstnanc\u00edch st\u00e1tu<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Pro st\u00e1tn\u00ed zam\u011bstnavatele m\u00e1 uveden\u00e1 judikatura z\u00e1sadn\u00ed dopad.<\/strong> Pokud v d\u016fsledku pochyben\u00ed zam\u011bstnance dojde k ulo\u017een\u00ed sankce \u010di odvodu, kter\u00fd ve skute\u010dnosti p\u0159edstavuje pouze intern\u00ed p\u0159esun pen\u011b\u017en\u00edch prost\u0159edk\u016f uvnit\u0159 st\u00e1tu (nap\u0159\u00edklad z rozpo\u010dtu organiza\u010dn\u00ed slo\u017eky do st\u00e1tn\u00edho rozpo\u010dtu, nebo mezi jednotliv\u00fdmi slo\u017ekami), vznik \u0161kody je vylou\u010den.<\/p>\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f5fef0\"><strong>St\u00e1t jako celek o majetek nep\u0159i\u0161el, jen jej jinak roz\u00fa\u010dtoval.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Za t\u011bchto okolnost\u00ed nelze po konkr\u00e9tn\u00edm zam\u011bstnanci legitimn\u011b po\u017eadovat n\u00e1hradu \u0161kody, kter\u00e1 ve smyslu hmotn\u00e9ho pr\u00e1va v\u016fbec nevznikla. Jak\u00e9koli intern\u00ed \u201ep\u0159e\u00fa\u010dtov\u00e1n\u00ed\u201c nebo p\u0159enesen\u00ed negativn\u00edch dopad\u016f rozpo\u010dtov\u00e9 sankce na zam\u011bstnance pod z\u00e1minkou n\u00e1hrady \u0161kody by bylo v rozporu s v\u00fdkladem, kter\u00fd Nejvy\u0161\u0161\u00ed soud ust\u00e1lil. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>To ale neznamen\u00e1, \u017ee pochyben\u00ed zam\u011bstnance z\u016fstane bez n\u00e1sledk\u016f.<\/strong> V \u00favahu p\u0159ich\u00e1z\u00ed pracovn\u011bpr\u00e1vn\u00ed odpov\u011bdnost v podob\u011b k\u00e1ze\u0148sk\u00fdch opat\u0159en\u00ed, zm\u011bny pracovn\u00edho za\u0159azen\u00ed \u010di organiza\u010dn\u00edch opat\u0159en\u00ed k prevenci dal\u0161\u00edch pochyben\u00ed. P\u0159\u00edm\u00e9 vym\u00e1h\u00e1n\u00ed pen\u011b\u017eit\u00e9 \u201e\u0161kody\u201c po zam\u011bstnanci v\u0161ak p\u0159edpokl\u00e1d\u00e1, \u017ee do\u0161lo ke skute\u010dn\u00e9mu zmen\u0161en\u00ed majetku st\u00e1tu jako celku, nikoli jen k intern\u00edmu p\u0159esunu prost\u0159edk\u016f. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Doporu\u010den\u00ed pro praxi: jak s n\u00e1roky na n\u00e1hradu \u0161kody pracovat<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\">Org\u00e1ny st\u00e1tu by m\u011bly p\u0159i zva\u017eov\u00e1n\u00ed n\u00e1rok\u016f na n\u00e1hradu \u0161kody po sv\u00fdch zam\u011bstnanc\u00edch nejprve vyhodnotit, zda skute\u010dn\u011b do\u0161lo k re\u00e1ln\u00e9mu majetkov\u00e9mu \u00fabytku na stran\u011b st\u00e1tu jako celku. Pokud sankce \u010di odvod p\u0159edstavuj\u00ed jen p\u0159esun prost\u0159edk\u016f v r\u00e1mci ve\u0159ejn\u00fdch rozpo\u010dt\u016f, je na m\u00edst\u011b \u0159e\u0161it <strong>odpov\u011bdnost zam\u011bstnance v rovin\u011b pracovn\u011bpr\u00e1vn\u00ed<\/strong>, nikoli cestou n\u00e1hrady \u0161kody. <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1rove\u0148 je vhodn\u00e9 nastavit intern\u00ed postupy tak, kter\u00e9 by rozli\u0161ovaly mezi situacemi, kdy st\u00e1t jako celek skute\u010dn\u011b plat\u00ed navenek (nap\u0159. n\u00e1hradu \u0161kody t\u0159et\u00ed osob\u011b, smluvn\u00ed pokuty v\u016f\u010di dodavateli apod.), a situacemi, kdy se prost\u0159edky jen p\u0159esouvaj\u00ed uvnit\u0159 ve\u0159ejn\u00e9ho sektoru. Pr\u00e1v\u011b v t\u00e9to druh\u00e9 kategorii je t\u0159eba po\u010d\u00edtat s t\u00edm, \u017ee podle ust\u00e1len\u00e9 judikatury Nejvy\u0161\u0161\u00edho soudu \u0161koda ve smyslu ob\u010dansk\u00e9ho pr\u00e1va nevznik\u00e1. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Z\u00e1v\u011br<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f5fef0\">Judikatura Nejvy\u0161\u0161\u00edho soudu potvrzuje, \u017ee pro \u00fa\u010dely n\u00e1hrady \u0161kody je <strong>st\u00e1t vn\u00edm\u00e1n jako jeden majetkov\u00fd celek<\/strong>. Intern\u00ed sankce a odvody, kter\u00e9 pouze p\u0159esouvaj\u00ed prost\u0159edky uvnit\u0159 st\u00e1tn\u00edho rozpo\u010dtu nebo mezi organiza\u010dn\u00edmi slo\u017ekami, nezakl\u00e1daj\u00ed vznik \u0161kody a nemohou proto b\u00fdt d\u016fvodem k n\u00e1roku na n\u00e1hradu \u0161kody v\u016f\u010di zam\u011bstnanci. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Tyto z\u00e1v\u011bry je mo\u017en\u00e9 per analogiam vzt\u00e1hnout i na jin\u00e9 fyzick\u00e9 osoby, kter\u00e9 zavin\u011bn\u011b pochyb\u00ed p\u0159i pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f<\/strong> (nap\u0159. tzv. I\u010ca\u0159i \u010di jin\u00ed dodavatel\u00e9 st\u00e1tu \u2013 ministerstev, st\u00e1tn\u00edch p\u0159\u00edsp\u011bvkov\u00fdch organizac\u00ed apod.). Pro praxi st\u00e1tn\u00edch org\u00e1n\u016f to znamen\u00e1 nutnost pe\u010dliv\u011b rozli\u0161ovat mezi skute\u010dn\u00fdmi majetkov\u00fdmi ztr\u00e1tami st\u00e1tu jako celku a \u010dist\u011b intern\u00edmi rozpo\u010dtov\u00fdmi p\u0159esuny \u2013 a podle toho volit vhodn\u00fd typ odpov\u011bdnosti zam\u011bstnanc\u016f \u010di jin\u00fdch pracovn\u00edk\u016f. <\/p>\n\n<p class=\"wp-block-paragraph\">Autor:<strong><\/strong> <a href=\"https:\/\/lynx.legal\/cs\/t&#xFD;m\/michal-odarcenko\/\">Michal Odar\u010denko<\/a>, Senior Associate, <a href=\"https:\/\/lynx.legal\/cs\/oblasti-praxe\/korporatni-zalezitosti-a-fuze-a-akvizice\/\">Corporate and M&amp;A<\/a>, LYNX Czech Republic<\/p>\n\n<p class=\"wp-block-paragraph\">Zdroj: R<strong><\/strong>ozsudek Nejvy\u0161\u0161\u00edho soudu ze dne 17. 4. 2019, sp. zn. 21 Cdo 5190\/2017<br\/><br\/>Rozsudek Nejvy\u0161\u0161\u00edho soudu ze dne 4. 12. 2017, sp. zn. 31 Cdo 2764\/2016<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejvy\u0161\u0161\u00ed soud aktu\u00e1ln\u011b: majetek st\u00e1tu je pro \u00fa\u010dely n\u00e1hrady \u0161kody jeden celek: intern\u00ed p\u0159esuny prost\u0159edk\u016f v r\u00e1mci st\u00e1tu nejsou skute\u010dnou \u0161kodou. Jak\u00fd to m\u00e1 dopad na posuzov\u00e1n\u00ed odpov\u011bdnosti za \u0161kodu st\u00e1tn\u00edch zam\u011bstnanc\u016f? V aktu\u00e1ln\u00ed praxi st\u00e1tn\u00edch org\u00e1n\u016f \u010cR se objevuje snaha vym\u00e1hat jako \u0161kodu po zam\u011bstnanc\u00edch, \u010di jin\u00fdch fyzick\u00fdch osob\u00e1ch \u010d\u00e1stky, kter\u00e9 mus\u00ed jedna organiza\u010dn\u00ed [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":18780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[280],"tags":[],"class_list":["post-18833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-korporatni-pravo-a-fuze-a-akvizice"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=18833"}],"version-history":[{"count":1,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18833\/revisions"}],"predecessor-version":[{"id":18834,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/18833\/revisions\/18834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/18780"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=18833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=18833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=18833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}