{"id":6830,"date":"2015-09-29T00:00:00","date_gmt":"2015-09-29T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/danovy-rezim-likvidacniho-zustatku-v-nepenezni-forme\/"},"modified":"2015-09-29T00:00:00","modified_gmt":"2015-09-29T00:00:00","slug":"danovy-rezim-likvidacniho-zustatku-v-nepenezni-forme","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/danovy-rezim-likvidacniho-zustatku-v-nepenezni-forme\/","title":{"rendered":"Da\u0148ov\u00fd re\u017eim likvida\u010dn\u00edho z\u016fstatku v nepen\u011b\u017en\u00ed form\u011b"},"content":{"rendered":"\n<p>Czech Republic: Podl\u00e9h\u00e1 likvida\u010dn\u00ed z\u016fstatek ve form\u011b nemovitosti dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed?<\/p>\n<p>Zat\u00edmto z hlediska pr\u00e1vn\u00edho rozhodnut\u00ed o tom, \u017ee likvida\u010dn\u00ed z\u016fstatek bude spole\u010dn\u00edk\u016fm vyplacen v nepen\u011b\u017en\u00ed form\u011b, nezp\u016fsob\u00ed likvid\u00e1torovi v\u011bt\u0161\u00ed probl\u00e9my, z hlediska da\u0148ov\u00e9ho je to jinak. Nemal\u00e9 v\u00fdkladov\u00e9 probl\u00e9my vznikaj\u00ed zejm\u00e9na v p\u0159\u00edpad\u011b, pokud je sou\u010d\u00e1st\u00ed likvida\u010dn\u00edho z\u016fstatku nemovitost. Mezi odbornou ve\u0159ejnost\u00ed toti\u017e nepanuje shoda o tom, zda v p\u0159\u00edpad\u011b, \u017ee likvida\u010dn\u00ed z\u016fstatek m\u00e1 nepen\u011b\u017eitou formu nemovitosti, bude jeho nabyt\u00ed spole\u010dn\u00edkem podl\u00e9hat dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed \u010di nikoli. P\u0159edm\u011btem dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed je toti\u017e \u00faplatn\u00e9 nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k nemovit\u00e9 v\u011bci a je sporn\u00e9, zda v p\u0159\u00edpad\u011b nabyt\u00ed likvida\u010dn\u00edho z\u016fstatku se o takov\u00e9 \u00faplatn\u00e9 nabyt\u00ed jedn\u00e1 \u010di nikoli. Na rozd\u00edl od vkladu nemovitosti do spole\u010dnosti, kdy za tento vklad spole\u010dn\u00edk obdr\u017e\u00ed pod\u00edl, v p\u0159\u00edpad\u011b likvida\u010dn\u00edho z\u016fstatku spole\u010dnost od spole\u010dn\u00edka \u017e\u00e1dn\u00e9 protipln\u011bn\u00ed nedost\u00e1v\u00e1. Pr\u00e1vo na likvida\u010dn\u00ed z\u016fstatek je sou\u010d\u00e1st\u00ed pr\u00e1v spole\u010dn\u00edka z titulu vlastnictv\u00ed pod\u00edlu na spole\u010dnosti. <\/p>\n<p>V ned\u00e1vn\u00e9 dob\u011b se touto problematikou zab\u00fdval koordina\u010dn\u00ed v\u00fdbor Komory da\u0148ov\u00fdch poradc\u016f \u010cR. V r\u00e1mci t\u011bchto koordina\u010dn\u00edch v\u00fdbor\u016f se Komora da\u0148ov\u00fdch poradc\u016f \u010cR sna\u017e\u00ed zauj\u00edmat spole\u010dn\u00e1 stanoviska s Ministerstvem financ\u00ed \u010cR ke sporn\u00fdm \u010di nejasn\u00fdm ot\u00e1zk\u00e1m. Bohu\u017eel v t\u00e9to ot\u00e1zce nedo\u0161lo ke shod\u011b a na rozd\u00edl od z\u00e1stupc\u016f da\u0148ov\u00fdch poradc\u016f Ministerstvo financ\u00ed \u010cR trv\u00e1 na stanovisku, \u017ee v p\u0159\u00edpad\u011b nabyt\u00ed likvida\u010dn\u00edho z\u016fstatku formou nemovitosti se jedn\u00e1 o \u00faplatn\u00e9 nabyt\u00ed nemovit\u00e9 v\u011bci, kter\u00e9 podl\u00e9h\u00e1 dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed, p\u0159i\u010dem\u017e poplatn\u00edkem je v dan\u00e9m p\u0159\u00edpad\u011b nabyvatel nemovitosti. Z uveden\u00e9ho d\u016fvodu je t\u0159eba v p\u0159\u00edpad\u011b vypl\u00e1cen\u00ed likvida\u010dn\u00edho z\u016fstatku v\u017edy dob\u0159e zkoumat da\u0148ov\u00e9 dopady, zejm\u00e9na v p\u0159\u00edpad\u011b, kdy m\u00e1 m\u00edt formu nemovitosti. <\/p>\n<p>Zdroj: <a href=\"https:\/\/www.kdpcr.cz\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.kdpcr.cz\/<\/a> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czech Republic: Podl\u00e9h\u00e1 likvida\u010dn\u00ed z\u016fstatek ve form\u011b nemovitosti dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed? Zat\u00edmto z hlediska pr\u00e1vn\u00edho rozhodnut\u00ed o tom, \u017ee likvida\u010dn\u00ed z\u016fstatek bude spole\u010dn\u00edk\u016fm vyplacen v nepen\u011b\u017en\u00ed form\u011b, nezp\u016fsob\u00ed likvid\u00e1torovi v\u011bt\u0161\u00ed probl\u00e9my, z hlediska da\u0148ov\u00e9ho je to jinak. Nemal\u00e9 v\u00fdkladov\u00e9 probl\u00e9my vznikaj\u00ed zejm\u00e9na v p\u0159\u00edpad\u011b, pokud je sou\u010d\u00e1st\u00ed likvida\u010dn\u00edho z\u016fstatku nemovitost. Mezi odbornou ve\u0159ejnost\u00ed [&hellip;]<\/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-6830","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\/6830","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=6830"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6830\/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=6830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}