Czech Republic: \u201eP\u0159el\u00e9v\u00e1n\u00ed\u201c pen\u011bz v r\u00e1mci skupiny m\u016f\u017ee b\u00fdt p\u0159edm\u011btem notifikace \u010cesk\u00e9 n\u00e1rodn\u00ed bance<\/p>\n
Takzvan\u00fd cash pooling je obl\u00edben\u00fdm n\u00e1strojem hospoda\u0159en\u00ed s pen\u011b\u017en\u00edmi prost\u0159edky na \u00fa\u010dtech spole\u010dnost\u00ed pat\u0159\u00edc\u00edch do jedn\u00e9 skupiny. Principem cash poolingu je \u201ep\u0159el\u00e9v\u00e1n\u00ed\u201c pen\u011bz mezi bankovn\u00edmi \u00fa\u010dty spole\u010dnost\u00ed v r\u00e1mci skupiny za \u00fa\u010delem optimalizace \u00farok\u016f nebo shrom\u00e1\u017ed\u011bn\u00ed hotovosti. Z hlediska technick\u00e9 realizace lze rozli\u0161ovat dv\u011b z\u00e1kladn\u00ed varianty cash poolingu, a to cash pooling fiktivn\u00ed, p\u0159i kter\u00e9m banka pouze fiktivn\u011b \u00faro\u010d\u00ed ve\u0161ker\u00e9 z\u016fstatky na v\u00edce \u00fa\u010dtech skupiny, a cash pooling fyzick\u00fd, p\u0159i kter\u00e9m doch\u00e1z\u00ed k faktick\u00fdm p\u0159evod\u016fm z \u00fa\u010dtu. <\/p>\n
I kdy\u017e \u010desk\u00e9 pr\u00e1vo v\u00fdslovnou \u00fapravu cash poolingu neobsahuje, m\u016f\u017ee se cash pooling st\u00e1t p\u0159edm\u011btem z\u00e1jmu \u010cesk\u00e9 n\u00e1rodn\u00ed banky (d\u00e1le jen \u010cNB). K v\u00fdznamn\u00fdm zm\u011bn\u00e1m v oblasti dohledov\u00e9 \u010dinnosti \u010cNB do\u0161lo v srpnu roku 2013, kdy nabyla \u00fa\u010dinnosti vyhl\u00e1\u0161ka \u010d. 235\/2013 Sb., o p\u0159edkl\u00e1d\u00e1n\u00ed v\u00fdkaz\u016f \u010cNB. P\u016fvodn\u00ed vyhl\u00e1\u0161ka \u010d. 34\/2003 Sb., o pln\u011bn\u00ed oznamovac\u00ed povinnosti podle devizov\u00e9ho z\u00e1kona, zahrnovala cash pooling v\u00fdslovn\u011b mezi operace vylou\u010den\u00e9 z oznamovac\u00ed povinnosti v\u016f\u010di \u010cNB. Vyhl\u00e1\u0161ka o p\u0159edkl\u00e1d\u00e1n\u00ed v\u00fdkaz\u016f \u010cNB ji\u017e \u017e\u00e1dnou takovou v\u00fdjimku neobsahuje, p\u0159i\u010dem\u017e stanovuje ro\u010dn\u00ed limit pro prost\u0159edky p\u0159ijat\u00e9 nebo vydan\u00e9 ve vztahu k zahrani\u010d\u00ed, p\u0159i jeho\u017e dosa\u017een\u00ed m\u00e1 dot\u010den\u00e1 osoba povinnost sestavit vyhl\u00e1\u0161kou stanoven\u00e9 v\u00fdkazy a p\u0159edlo\u017eit je \u010cNB. P\u0159esto\u017ee textace nov\u00e9 vyhl\u00e1\u0161ky pojem cash pooling v\u00fdslovn\u011b neobsahuje, dle n\u00e1zoru \u010cNB je pot\u0159eba tyto operace v r\u00e1mci vyhl\u00e1\u0161kou stanoven\u00fdch limit\u016f pova\u017eovat za \u00fav\u011br. Pokud tedy celkov\u00fd ro\u010dn\u00ed objem pen\u011b\u017eit\u00fdch prost\u0159edk\u016f p\u0159ijat\u00fdch nebo poskytnut\u00fdch \u010deskou osobou ve vztahu k zahrani\u010d\u00ed dos\u00e1hne alespo\u0148 100 mil. K\u010d, je tato \u010desk\u00e1 osoba povinna sestavit m\u011bs\u00ed\u010dn\u011b v\u00fdkaz za oblast finan\u010dn\u00edch \u00fav\u011br\u016f a poskytnout jej \u010cNB. Nespln\u011bn\u00edm t\u00e9to povinnosti se p\u0159\u00edslu\u0161n\u00e1 osoba dopust\u00ed spr\u00e1vn\u00edho deliktu, za kter\u00fd j\u00ed \u010cNB m\u016f\u017ee vym\u011b\u0159it pokutu a\u017e do v\u00fd\u0161e 1 mil. K\u010d. <\/p>\n
Zdroj: vyhl\u00e1\u0161ka \u010d. 235\/2013 Sb., o p\u0159edkl\u00e1d\u00e1n\u00ed v\u00fdkaz\u016f \u010cNB statisticky v\u00fdznamn\u00fdmi vykazuj\u00edc\u00edmi osobami pro \u00fa\u010dely sestaven\u00ed statistiky platebn\u00ed bilance, investi\u010dn\u00ed pozice a dluhov\u00e9 slu\u017eby v\u016f\u010di zahrani\u010d\u00ed <\/p>\n","protected":false},"excerpt":{"rendered":"
Czech Republic: \u201eP\u0159el\u00e9v\u00e1n\u00ed\u201c pen\u011bz v r\u00e1mci skupiny m\u016f\u017ee b\u00fdt p\u0159edm\u011btem notifikace \u010cesk\u00e9 n\u00e1rodn\u00ed bance Takzvan\u00fd cash pooling je obl\u00edben\u00fdm n\u00e1strojem hospoda\u0159en\u00ed s pen\u011b\u017en\u00edmi prost\u0159edky na \u00fa\u010dtech spole\u010dnost\u00ed pat\u0159\u00edc\u00edch do jedn\u00e9 skupiny. Principem cash poolingu je \u201ep\u0159el\u00e9v\u00e1n\u00ed\u201c pen\u011bz mezi bankovn\u00edmi \u00fa\u010dty spole\u010dnost\u00ed v r\u00e1mci skupiny za \u00fa\u010delem optimalizace \u00farok\u016f nebo shrom\u00e1\u017ed\u011bn\u00ed hotovosti. Z hlediska technick\u00e9 realizace […]<\/p>\n","protected":false},"author":1,"featured_media":5471,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6824","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\/6824","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=6824"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6824\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5471"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}