Czech Republic: Povinn\u00e9 vykazov\u00e1n\u00ed transakc\u00ed se spojen\u00fdmi osobami ji\u017e za zda\u0148ovac\u00ed obdob\u00ed 2014<\/p>\n
V \u010cesk\u00e9 republice se pro zda\u0148ovac\u00ed obdob\u00ed 2014 zav\u00e1d\u00ed nov\u00e1 p\u0159\u00edloha k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Vybran\u00e9 pr\u00e1vnick\u00e9 osoby budou muset uv\u00e9st v r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159ehled transakc\u00ed se spojen\u00fdmi osobami, a to v\u017edy samostatn\u011b za ka\u017edou spojenou osobu. P\u0159\u00edlohu bude muset vyplnit pr\u00e1vnick\u00e1 osoba, je\u017e nen\u00ed finan\u010dn\u00ed instituc\u00ed a kter\u00e1 spln\u00ed alespo\u0148 jedno z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed: <\/p>\n
– hodnota aktiv nad 40 mil. K\u010d, nebo – \u010dist\u00fd obrat nad 80 mil. K\u010d, nebo – pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd po\u010det zam\u011bstnanc\u016f vy\u0161\u0161\u00ed ne\u017e 50. <\/p>\n
V p\u0159\u00edpad\u011b, \u017ee spole\u010dnost vyk\u00e1\u017ee ztr\u00e1tu \u010di bude dr\u017eitelem p\u0159\u00edslibu investi\u010dn\u00edch pob\u00eddek, bude p\u0159\u00edlohu vypl\u0148ovat za v\u0161echny spojen\u00e9 osoby, se kter\u00fdmi realizovala v dan\u00e9m obdob\u00ed n\u011bjakou transakci. V ostatn\u00edch p\u0159\u00edpadech bude uv\u00e1d\u011bt pouze transakce se spojen\u00fdmi osobami s\u00eddl\u00edc\u00edmi v zahrani\u010d\u00ed. Transakce budou specifikov\u00e1ny podle jednotliv\u00fdch typ\u016f, nap\u0159. poskytov\u00e1n\u00ed slu\u017eeb, prodej zbo\u017e\u00ed, licen\u010dn\u00ed poplatky apod. Sou\u010d\u00e1st\u00ed p\u0159\u00edlohy budou jak informace slou\u017e\u00edc\u00ed k identifikaci spojen\u00e9 osoby (n\u00e1zev osoby a st\u00e1t s\u00eddla), tak i informace o objemu transakc\u00ed. Jedn\u00e1 se o metodick\u00fd postup finan\u010dn\u00ed spr\u00e1vy, kter\u00fd bude slou\u017eit k identifikaci transakc\u00ed \u010di subjekt\u016f, kter\u00e9 jsou z pohledu p\u0159evodn\u00edch cen rizikov\u00e9. <\/p>\n
Zdroj: Ministerstvo financ\u00ed \u010cesk\u00e9 republiky<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Czech Republic: Povinn\u00e9 vykazov\u00e1n\u00ed transakc\u00ed se spojen\u00fdmi osobami ji\u017e za zda\u0148ovac\u00ed obdob\u00ed 2014 V \u010cesk\u00e9 republice se pro zda\u0148ovac\u00ed obdob\u00ed 2014 zav\u00e1d\u00ed nov\u00e1 p\u0159\u00edloha k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob. Vybran\u00e9 pr\u00e1vnick\u00e9 osoby budou muset uv\u00e9st v r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed p\u0159ehled transakc\u00ed se spojen\u00fdmi osobami, a to v\u017edy samostatn\u011b za ka\u017edou spojenou […]<\/p>\n","protected":false},"author":1,"featured_media":5468,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6813","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\/6813","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=6813"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6813\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5468"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}