{"id":6836,"date":"2014-07-30T00:00:00","date_gmt":"2014-07-30T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/kdy-podleha-sjednane-odstupne-dph\/"},"modified":"2014-07-30T00:00:00","modified_gmt":"2014-07-30T00:00:00","slug":"kdy-podleha-sjednane-odstupne-dph","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/kdy-podleha-sjednane-odstupne-dph\/","title":{"rendered":"Kdy podl\u00e9h\u00e1 sjednan\u00e9 odstupn\u00e9 DPH?"},"content":{"rendered":"\n<p>Czech Republic: Podle judikatury odstupn\u00e9 vypl\u00e1cen\u00e9 jako vyrovn\u00e1n\u00ed ji\u017e realizovan\u00e9ho pln\u011bn\u00ed podl\u00e9h\u00e1 DPH<\/p>\n<p>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud se zab\u00fdval ot\u00e1zkou, zda je odstupn\u00e9 sjednan\u00e9 v dohod\u011b o ukon\u010den\u00ed smlouvy p\u0159edm\u011btem DPH (rozhodnut\u00ed sp. zn. 8 Afs 30\/2013).<\/p>\n<p>P\u016fvodn\u011b m\u011bl \u017ealobce dle uzav\u0159en\u00e9 smlouvy s m\u011bstem \u010cesk\u00e9 Bud\u011bjovice (objednatelem) revitalizovat are\u00e1l b\u00fdval\u00fdch kas\u00e1ren. M\u011blo doj\u00edt k demolici kas\u00e1ren a k v\u00fdstavb\u011b nov\u00fdch nemovitost\u00ed. M\u011bsto se v\u0161ak rozhodlo v pr\u016fb\u011bhu prac\u00ed smlouvu s \u017ealobcem ukon\u010dit a pokra\u010dovat s revitalizac\u00ed prost\u0159ednictv\u00edm jin\u00e9ho subjektu. V t\u00e9 dob\u011b ji\u017e m\u011bl \u017ealobce ukon\u010denu demolici p\u016fvodn\u00edch kas\u00e1ren, nicm\u00e9n\u011b v\u00fdstavbu nov\u00fdch nemovitost\u00ed doposud nezah\u00e1jil. P\u0159i ukon\u010den\u00ed spolupr\u00e1ce si strany sjednaly odstupn\u00e9. V p\u0159edm\u011btn\u00e9m sporu tak bylo ot\u00e1zkou, zda sjednan\u00e9 odstupn\u00e9 podl\u00e9h\u00e1 dani z p\u0159idan\u00e9 hodnoty \u010di nikoliv.<\/p>\n<p>\u017dalobce tvrdil, \u017ee se jedn\u00e1 o finan\u010dn\u00ed pln\u011bn\u00ed, kter\u00e9 m\u00e1 charakter n\u00e1hrady \u0161kody a spo\u010d\u00edv\u00e1 v marn\u00e9m vynalo\u017een\u00ed n\u00e1klad\u016f na developersk\u00fd projekt, a proto pln\u011bn\u00ed nepodl\u00e9h\u00e1 dani z p\u0159idan\u00e9 hodnoty. Dle jeho slov se jednalo o zma\u0159enou investici s t\u00edm, \u017ee byl k ukon\u010den\u00ed spolupr\u00e1ce de facto donucen. Argumentoval rovn\u011b\u017e absenc\u00ed konkr\u00e9tn\u00ed smlouvy na proveden\u00e9 demoli\u010dn\u00ed pr\u00e1ce.<\/p>\n<p>Da\u0148ov\u00fd org\u00e1n v pozici \u017ealovan\u00e9ho naopak argumentoval, \u017ee poskytnut\u00e1 \u010d\u00e1stka je zdaniteln\u00fdm pln\u011bn\u00edm, nebo\u0165 se jedn\u00e1 o \u00fahradu za fakticky proveden\u00e9 demoli\u010dn\u00ed pr\u00e1ce (tedy \u010d\u00e1st z projektu) a p\u0159edstavuj\u00ed pro m\u011bsto majetkov\u011b vyu\u017eitelnou hodnotu. P\u0159idanou hodnotu spat\u0159uje v tom, \u017ee m\u011bsto ji\u017e nebude muset zaji\u0161\u0165ovat demolici kas\u00e1ren prost\u0159ednictv\u00edm dal\u0161\u00edho subjektu.<\/p>\n<p>Krajsk\u00fd soud a n\u00e1sledn\u011b i Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud v dan\u00e9 kauze potvrdily n\u00e1zor da\u0148ov\u00e9ho org\u00e1nu, \u017ee pln\u011bn\u00ed je p\u0159edm\u011btem DPH. Dle slov Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu nen\u00ed podstatn\u00e9, jak je v dohod\u011b d\u016fvod vyplacen\u00e9 \u010d\u00e1stky ozna\u010den, ale jak\u00fd m\u00e1 faktick\u00fd charakter. Z\u00e1m\u011brem projektu bylo bezpochyby prov\u00e9st revitalizaci ur\u010dit\u00e9ho objektu prost\u0159ednictv\u00edm nov\u00e9 v\u00fdstavby a dle n\u00e1zoru soudu je takov\u00fdmto zhodnocen\u00edm are\u00e1lu i demoli\u010dn\u00ed pr\u00e1ce, kter\u00e9 v\u00fdstavbu umo\u017e\u0148uj\u00ed.<\/p>\n<p>Doporu\u010dujeme proto u odstupn\u00e9ho\/finan\u010dn\u00edho vyrovn\u00e1n\u00ed v\u017edy pe\u010dliv\u011b zkoumat, zda se jedn\u00e1 v\u00fdhradn\u011b o platbu bez poskytnut\u00e9ho protipln\u011bn\u00ed. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b bude nutn\u00e9 \u0159e\u0161it problematiku DPH.<\/p>\n<p>Zdroj: Rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu, sp. zn. 8 Afs 30\/2013<\/p>\n<p>Ing. Radka \u0160lancarov\u00e1, da\u0148ov\u00e1 poradkyn\u011b<a href=\"javascript:\/\/ EP_MESSAGE_PROTECTED\"><span><span><span><span><\/span><\/span><\/span><\/span><span><span><span><span><\/span><\/span><\/span><\/span><\/a><script type=\"text\/javascript\">emailProtector.addCloakedMailto(\"ep_6cc17b31\", 1);<\/script><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czech Republic: Podle judikatury odstupn\u00e9 vypl\u00e1cen\u00e9 jako vyrovn\u00e1n\u00ed ji\u017e realizovan\u00e9ho pln\u011bn\u00ed podl\u00e9h\u00e1 DPH Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud se zab\u00fdval ot\u00e1zkou, zda je odstupn\u00e9 sjednan\u00e9 v dohod\u011b o ukon\u010den\u00ed smlouvy p\u0159edm\u011btem DPH (rozhodnut\u00ed sp. zn. 8 Afs 30\/2013). P\u016fvodn\u011b m\u011bl \u017ealobce dle uzav\u0159en\u00e9 smlouvy s m\u011bstem \u010cesk\u00e9 Bud\u011bjovice (objednatelem) revitalizovat are\u00e1l b\u00fdval\u00fdch kas\u00e1ren. M\u011blo doj\u00edt k demolici [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5467,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6836","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\/6836","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=6836"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6836\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5467"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}