Czech Republic: Obl\u00edben\u00fd n\u00e1stroj finan\u010dn\u00edho \u00fa\u0159adu, kter\u00e9mu absence z\u00e1konn\u00e9 lh\u016fty umo\u017e\u0148uje prov\u011b\u0159ovat jedno p\u0159izn\u00e1n\u00ed k DPH i n\u011bkolik m\u011bs\u00edc\u016f<\/p>\n
Da\u0148ov\u00fd \u0159\u00e1d v \u00a7 89 umo\u017e\u0148uje spr\u00e1vci dan\u011b (d\u00e1le jen \u201eF\u00da“), aby v p\u0159\u00edpad\u011b, \u017ee m\u00e1 konkr\u00e9tn\u00ed pochybnosti o spr\u00e1vnosti, pr\u016fkaznosti, \u00faplnosti podan\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo o pravdivosti \u00fadaj\u016f v n\u011bm uveden\u00fdch, vyzvat da\u0148ov\u00fd subjekt k jejich odstran\u011bn\u00ed.<\/p>\n
Velmi \u010dasto je tento postup ze strany F\u00da aplikov\u00e1n v p\u0159\u00edpad\u011b, \u017ee da\u0148ov\u00e9mu subjektu v p\u0159izn\u00e1n\u00ed k DPH vznikne nadm\u011brn\u00fd odpo\u010det. V p\u0159\u00edpad\u011b, \u017ee v\u00fd\u0161e nadm\u011brn\u00e9ho odpo\u010dtu nevybo\u010duje z \u0159ady p\u0159edchoz\u00edch p\u0159izn\u00e1n\u00ed, F\u00da zpravidla nadm\u011brn\u00fd odpo\u010det da\u0148ov\u00e9mu subjektu vr\u00e1t\u00ed. V opa\u010dn\u00e9m p\u0159\u00edpad\u011b F\u00da do 30 dn\u016f od posledn\u00edho dne lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, za\u0161le da\u0148ov\u00e9mu subjektu v\u00fdzvu k odstran\u011bn\u00ed pochybnost\u00ed. Ve v\u00fdzv\u011b by m\u011bl F\u00da specifikovat sv\u00e9 pochybnosti tak, aby da\u0148ov\u00fd subjekt m\u011bl mo\u017enost se k nim vyj\u00e1d\u0159it, nejasnosti vysv\u011btlit, nepravdiv\u00e9 \u00fadaje opravit nebo pravdivost \u00fadaj\u016f prok\u00e1zat. F\u00da n\u00e1sledn\u011b obdr\u017een\u00e9 doklady a informace prov\u011b\u0159\u00ed, p\u0159itom m\u016f\u017ee vydat i dal\u0161\u00ed do\u017e\u00e1d\u00e1n\u00ed nap\u0159. na obchodn\u00ed partnery da\u0148ov\u00e9ho subjektu, co\u017e dan\u00e9 \u0159\u00edzen\u00ed (zejm\u00e9na v p\u0159\u00edpad\u011b zahrani\u010dn\u00edch partner\u016f) v\u00fdrazn\u011b prodlou\u017e\u00ed, a\/nebo zah\u00e1jit da\u0148ovou kontrolu.<\/p>\n
Z hlediska da\u0148ov\u00e9ho subjektu je z\u00e1va\u017en\u00fdm probl\u00e9mem, \u017ee da\u0148ov\u00fd \u0159\u00e1d nestanov\u00ed z\u00e1konnou lh\u016ftu uzav\u0159en\u00ed tohoto \u0159\u00edzen\u00ed. V praxi se tedy \u010dasto st\u00e1v\u00e1, \u017ee v\u00fdzvy jsou formulov\u00e1ny v rozporu se z\u00e1konem velmi obecn\u011b, \u0159\u00edzen\u00ed je vedeno \u0159adu m\u011bs\u00edc\u016f a da\u0148ov\u00e9mu subjektu nezb\u00fdv\u00e1 ne\u017e \u010dekat na to, a\u017e F\u00da \u201ebude spokojen“ a vr\u00e1t\u00ed nadm\u011brn\u00fd odpo\u010det. Obranou da\u0148ov\u00e9ho subjektu proti nep\u0159im\u011b\u0159en\u00e9 d\u00e9lce \u0159\u00edzen\u00ed m\u016f\u017ee b\u00fdt pak pouze pod\u00e1n\u00ed na \u201eochranu p\u0159ed ne\u010dinnost\u00ed“ podle \u00a7 38 odst. 2 da\u0148ov\u00e9ho \u0159\u00e1du nad\u0159\u00edzen\u00e9mu F\u00da, pokud uplynuly 3 m\u011bs\u00edce od posledn\u00edho \u00fakonu v \u0159\u00edzen\u00ed, kter\u00e9ho se ne\u010dinnost t\u00fdk\u00e1.<\/p>\n
Zlep\u0161en\u00ed st\u00e1vaj\u00edc\u00edho stavu by bylo mo\u017eno o\u010dek\u00e1vat pouze v p\u0159\u00edpad\u011b, \u017ee by z\u00e1kon stanovil z\u00e1vaznou lh\u016ftu, do kdy mus\u00ed b\u00fdt \u0159\u00edzen\u00ed k odstran\u011bn\u00ed pochybnost\u00ed ukon\u010deno.<\/p>\n
Zdroj: z\u00e1kon \u010d. 280\/2009 Sb., da\u0148ov\u00fd \u0159\u00e1d<\/p>\n
Mgr. Ing. Mark\u00e9ta Pravdov\u00e1, advok\u00e1t, partner<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a>