www.justice.cz<\/a>.<\/p>\nPovinnost spole\u010dnost\u00ed zakl\u00e1dat dokumenty do sb\u00edrky listin vypl\u00fdv\u00e1 ze z\u00e1kona o obchodn\u00edch korporac\u00edch a v p\u0159\u00edpad\u011b \u00fa\u010detn\u00edch dokument\u016f tak\u00e9 ze z\u00e1kona o \u00fa\u010detnictv\u00ed. Spole\u010dnosti maj\u00ed povinnost zalo\u017eit \u00fa\u010detn\u00ed z\u00e1v\u011brku a v\u00fdro\u010dn\u00ed zpr\u00e1vu do 30 dn\u016f od jejich ov\u011b\u0159en\u00ed auditorem (jsou-li auditovan\u00e9) a schv\u00e1len\u00ed p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem (schv\u00e1len\u00ed valnou hromadou), nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne. Pro p\u0159\u00edklad, \u00fa\u010detn\u00ed z\u00e1v\u011brka sestaven\u00e1 ke dni 31.12.2019 mus\u00ed b\u00fdt zve\u0159ejn\u011bna ve sb\u00edrce listin do konce roku 2020. Povinnost spole\u010dnost\u00ed zakl\u00e1dat \u00fa\u010detn\u00ed dokumenty trv\u00e1 od roku 1996, p\u0159i\u010dem\u017e prvn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brkou, kterou m\u011bly spole\u010dnosti povinnost, zve\u0159ejnit, byla ta za rok 1996.<\/p>\n
\u0158ada spole\u010dnost\u00ed s c\u00edlem uchr\u00e1nit informace o sv\u00e9 ekonomick\u00e9 situaci \u00fa\u010detn\u00ed z\u00e1v\u011brky do sb\u00edrky listin nezakl\u00e1d\u00e1 nebo je zakl\u00e1d\u00e1 v ne\u010diteln\u00e9 podob\u011b. Pokud spole\u010dnost nezalo\u017e\u00ed dokumenty, kter\u00e9 m\u00e1 v souladu se z\u00e1konem povinnost zakl\u00e1dat do sb\u00edrky listin, m\u016f\u017ee b\u00fdt vyzv\u00e1na soudem k jejich dopln\u011bn\u00ed, a nep\u0159edlo\u017e\u00ed-li je ani n\u00e1sledn\u011b, m\u016f\u017ee j\u00ed b\u00fdt soudem ud\u011blena pokuta a\u017e do v\u00fd\u0161e 100.000,- K\u010d. Vzhledem k tomu, \u017ee se jedn\u00e1 o po\u0159\u00e1dkovou pokutu, m\u016f\u017ee b\u00fdt tato pokuta ulo\u017eena opakovan\u011b.<\/p>\n
Z\u00e1sadn\u011bj\u0161\u00ed sankci p\u0159edstavuje sankce podle z\u00e1kona u \u00fa\u010detnictv\u00ed, podle kter\u00e9ho m\u016f\u017ee spr\u00e1vce dan\u011b ulo\u017eit spole\u010dnosti za nezalo\u017eenou \u00fa\u010detn\u00ed z\u00e1v\u011brku pokutu a\u017e do v\u00fd\u0161e 3 % aktiv spole\u010dnosti.<\/p>\n
Povinnost spole\u010dnosti zalo\u017eit dokumenty do sb\u00edrky listin p\u0159itom plynut\u00edm \u010dasu nezanik\u00e1. Jak potvrdil v \u0159\u00edjnu lo\u0148sk\u00e9ho roku Vrchn\u00ed soud v Praze, ze z\u00e1kona nevypl\u00fdv\u00e1, \u017ee \u201emarn\u00fdm uplynut\u00edm ur\u010dit\u00e9 doby doch\u00e1z\u00ed k z\u00e1niku povinnosti zalo\u017eit p\u0159edepsan\u00e9 listiny (\u00fa\u010detn\u00ed z\u00e1v\u011brky obchodn\u00ed spole\u010dnosti) do sb\u00edrky listin obchodn\u00edho rejst\u0159\u00edku (Vrchn\u00ed soud v Praze, sp. zn. 7 Cmo 59\/2019).\u201c Rejst\u0159\u00edkov\u00fd soud se tedy je\u0161t\u011b dnes m\u016f\u017ee dom\u00e1hat zalo\u017een\u00ed historick\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky nap\u0159. z 90. let a jej\u00ed nep\u0159edlo\u017een\u00ed pokutovat po\u0159\u00e1dkov\u00fdmi pokutami.<\/p>\n
Povinnost zakl\u00e1dat do sb\u00edrky listin plat\u00ed dokonce i po uplynut\u00ed skartovac\u00edch lh\u016ft. Spole\u010dnost dokonce nen\u00ed opr\u00e1vn\u011bna historick\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky skartovat, pokud doposud nesplnila svou povinnost zve\u0159ejnit je ve sb\u00edrce listin (viz Vrchn\u00ed soud v Praze, sp. zn. 7 Cmo 455\/2016). Omluvou pro nezalo\u017een\u00ed listin nem\u016f\u017ee b\u00fdt ani zm\u011bna spole\u010dn\u00edka spole\u010dnosti. Je proto nezbytn\u00e9 p\u0159i nab\u00fdv\u00e1n\u00ed majetkov\u00fdch \u00fa\u010dast\u00ed ve spole\u010dnostech kontrolovat zalo\u017een\u00ed povinn\u00fdch listin ve sb\u00edrce listin, p\u0159\u00edpadn\u011b vy\u017eadovat jejich zalo\u017een\u00ed nebo alespo\u0148 p\u0159edlo\u017een\u00ed.<\/p>\n
Pro \u00faplnost dod\u00e1v\u00e1m, \u017ee ob\u011b v\u00fd\u0161e zmi\u0148ovan\u00e1 rozhodnut\u00ed se t\u00fdkala odvol\u00e1n\u00ed proti rozhodnut\u00ed rejst\u0159\u00edkov\u00e9ho soudu o ud\u011blen\u00ed po\u0159\u00e1dkov\u00e9 pokuty pro nezalo\u017een\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky do sb\u00edrky listin. Rozhodnut\u00ed se net\u00fdkala ulo\u017een\u00ed pokuty podle z\u00e1kona o \u00fa\u010detnictv\u00ed. Jsem nicm\u00e9n\u011b toho n\u00e1zoru, \u017ee povinnost zalo\u017eit \u00fa\u010detn\u00ed z\u00e1v\u011brku do sb\u00edrky listin trv\u00e1 a nezanik\u00e1 ani podle z\u00e1kona o \u00fa\u010detnictv\u00ed a \u017ee podobn\u011b by mohl pokutu ulo\u017eit tak\u00e9 p\u0159\u00edslu\u0161n\u00fd spr\u00e1vce dan\u011b.<\/p>\n
Zdroj:Z\u00e1kon \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed \uf02d Z\u00e1kon \u010d. 304\/2014 Sb., o ve\u0159ejn\u00fdch rejst\u0159\u00edc\u00edch pr\u00e1vnick\u00fdch a fyzick\u00fdch osob a o evidenci sv\u011b\u0159ensk\u00fdch fond\u016f \uf02d Vrchn\u00ed soud v Praze, sp. zn. 7 Cmo 59\/2019 Vrchn\u00ed soud v Praze, sp. zn. 7 Cmo 455\/2016 <\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Povinnost zakl\u00e1dat \u00fa\u010detn\u00ed z\u00e1v\u011brky do sb\u00edrky listin nezanik\u00e1 plynut\u00edm \u010dasu. Soud m\u016f\u017ee vyzvat spole\u010dnost k dopln\u011bn\u00ed \u00fa\u010detn\u00edch z\u00e1v\u011brek a\u017e z roku 1996 a ulo\u017eit pokutu, pokud tak neu\u010din\u00ed. \u00da\u010detn\u00ed z\u00e1v\u011brky a v\u00fdro\u010dn\u00ed zpr\u00e1vy jsou jedn\u00edm z kl\u00ed\u010dov\u00fdch dokument\u016f spole\u010dnosti a obsahuj\u00ed citliv\u00e9 informace o podnik\u00e1n\u00ed spole\u010dnosti a jej\u00ed ekonomick\u00e9 situaci. P\u0159esto nebo pr\u00e1v\u011b proto ukl\u00e1d\u00e1 […]<\/p>\n","protected":false},"author":1,"featured_media":5469,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6803","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6803","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6803"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6803\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5469"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6803"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6803"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6803"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}