{"id":6855,"date":"2014-11-24T00:00:00","date_gmt":"2014-11-24T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/srazkova-dan-v-danovem-priznani\/"},"modified":"2014-11-24T00:00:00","modified_gmt":"2014-11-24T00:00:00","slug":"srazkova-dan-v-danovem-priznani","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/srazkova-dan-v-danovem-priznani\/","title":{"rendered":"Sr\u00e1\u017ekov\u00e1 da\u0148 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed"},"content":{"rendered":"\n<p>Czech Republic: Mo\u017enost v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit sr\u00e1\u017ekovou da\u0148 z p\u0159\u00edjm\u016f z dohody o proveden\u00ed pr\u00e1ce<\/p>\n<p>Od 1. ledna 2014 se u dohod o proveden\u00ed pr\u00e1ce zv\u00fd\u0161il limit p\u0159\u00edjm\u016f, na kter\u00e9 se vztahuje sr\u00e1\u017ekov\u00e1 da\u0148, a to z 5.000,- K\u010d na 10.000,- K\u010d m\u011bs\u00ed\u010dn\u011b. Sr\u00e1\u017ekov\u00e1 da\u0148 se pou\u017eije, pokud odm\u011bna nep\u0159ekro\u010d\u00ed 10.000,- K\u010d za m\u011bs\u00edc a zam\u011bstnanec u zam\u011bstnavatele nepodep\u00ed\u0161e tzv. \u201eProhl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f\u201c. Dosud bylo zdan\u011bn\u00ed sr\u00e1\u017ekovou dan\u00ed kone\u010dn\u00e9 a poplatn\u00edk si nemohl sr\u00e1\u017ekovou da\u0148 str\u017eenou z v\u00fd\u0161e uveden\u00fdch p\u0159\u00edjm\u016f v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit. Nov\u011b bude mo\u017en\u00e9 si uplatnit sr\u00e1\u017ekovou da\u0148 z p\u0159\u00edjm\u016f z dohody o proveden\u00ed pr\u00e1ce. <\/p>\n<p>Sr\u00e1\u017ekovou da\u0148 z p\u0159\u00edjm\u016f z dohody o proveden\u00ed pr\u00e1ce i autorsk\u00fdch honor\u00e1\u0159\u016f je mo\u017en\u00e9 uplatnit pouze v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2014. Pokud tak poplatn\u00edk u\u010din\u00ed, zapo\u010dte se sra\u017een\u00e1 da\u0148 na jeho v\u00fdslednou da\u0148ovou povinnost. Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u016f\u017ee b\u00fdt v\u00fdhodn\u00e9 pro osoby s ni\u017e\u0161\u00edmi p\u0159\u00edjmy, nap\u0159. pro ty, jejich\u017e v\u00fdsledn\u00e1 da\u0148ov\u00e1 povinnost bude nula a budou tak moci n\u00e1rokovat \u201evr\u00e1cen\u00ed sra\u017een\u00e9 dan\u011b\u201c. Naopak zahrnut\u00ed p\u0159\u00edjm\u016f ji\u017e zdan\u011bn\u00fdch sr\u00e1\u017ekovou dan\u00ed do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebude v\u00fdhodn\u00e9 pro osoby s vy\u0161\u0161\u00edmi p\u0159\u00edjmy, na kter\u00e9 se vztahuje tzv. solid\u00e1rn\u00ed zv\u00fd\u0161en\u00ed dan\u011b.<\/p>\n<p>Zdroj: z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czech Republic: Mo\u017enost v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed uplatnit sr\u00e1\u017ekovou da\u0148 z p\u0159\u00edjm\u016f z dohody o proveden\u00ed pr\u00e1ce Od 1. ledna 2014 se u dohod o proveden\u00ed pr\u00e1ce zv\u00fd\u0161il limit p\u0159\u00edjm\u016f, na kter\u00e9 se vztahuje sr\u00e1\u017ekov\u00e1 da\u0148, a to z 5.000,- K\u010d na 10.000,- K\u010d m\u011bs\u00ed\u010dn\u011b. Sr\u00e1\u017ekov\u00e1 da\u0148 se pou\u017eije, pokud odm\u011bna nep\u0159ekro\u010d\u00ed 10.000,- K\u010d za m\u011bs\u00edc [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6855","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\/6855","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=6855"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6855\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5466"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}