Czech Republic: Nov\u011b budou moci proveden\u00e9 technick\u00e9 zhodnocen\u00ed odpisovat i ekonomi\u010dt\u00ed u\u017eivatel\u00e9 majetku<\/p>\n
P\u0159ipravovan\u00e1 novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, je\u017e m\u00e1 nab\u00fdt \u00fa\u010dinnosti 1. 4. 2017, umo\u017en\u00ed mimo jin\u00e9 odpisovat technick\u00e9 zhodnocen\u00ed i ekonomick\u00fdm u\u017eivatel\u016fm majetku (nap\u0159\u00edklad technick\u00e9 zhodnocen\u00ed proveden\u00e9 podn\u00e1jemcem na majetku, kter\u00fd podn\u00e1jemce u\u017e\u00edv\u00e1 na z\u00e1klad\u011b podn\u00e1jemn\u00ed smlouvy, bude podn\u00e1jemce nov\u011b moci da\u0148ov\u011b odepisovat), a to v p\u0159\u00edpad\u011b, \u017ee budou dodr\u017eeny stejn\u00e9 podm\u00ednky jako v p\u0159\u00edpad\u011b technick\u00e9ho zhodnocen\u00ed proveden\u00e9ho ze strany n\u00e1jemce.<\/p>\n
Do p\u0159ijet\u00ed t\u00e9to novely mohl pronajat\u00fd majetek da\u0148ov\u011b odpisovat pouze n\u00e1jemce \u010di u\u017eivatel majetku u finan\u010dn\u00edho leasingu, a to za podm\u00ednek uveden\u00fdch v \u00a7 28 odst. 3 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n
Z\u00e1kladn\u00edm p\u0159edpokladem pro odpisov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed pronajat\u00e9ho majetku je, \u017ee n\u00e1jemce m\u00e1 souhlas vlastn\u00edka (pronaj\u00edmatele) s odpisov\u00e1n\u00edm uveden v p\u00edsemn\u00e9 smlouv\u011b \u2013 v n\u00e1jemn\u00ed smlouv\u011b nebo v samostatn\u00e9 smlouv\u011b. Dal\u0161\u00ed podm\u00ednkou je, \u017ee nedojde ke zv\u00fd\u0161en\u00ed vstupn\u00ed ceny majetku u vlastn\u00edka o v\u00fddaje z titulu proveden\u00e9ho technick\u00e9ho zhodnocen\u00ed a \u017ee p\u0159i odpisov\u00e1n\u00ed technick\u00e9ho zhodnocen\u00ed postupuje n\u00e1jemce zp\u016fsobem stanoven\u00fdm pro hmotn\u00fd majetek a zat\u0159\u00edd\u00ed technick\u00e9 zhodnocen\u00ed do odpisov\u00e9 skupiny, ve kter\u00e9 je ji\u017e pronajat\u00fd hmotn\u00fd majetek zat\u0159\u00edd\u011bn.<\/p>\n
Za v\u00fd\u0161e uveden\u00fdch podm\u00ednek bude moci tedy podn\u00e1jemce odepisovat proveden\u00e9 technick\u00e9 zhodnocen\u00ed na majetku, kter\u00fd u\u017e\u00edv\u00e1 na z\u00e1klad\u011b podn\u00e1jemn\u00ed smlouvy. P\u0159i ukon\u010den\u00ed takov\u00e9ho u\u017e\u00edv\u00e1n\u00ed nebo zru\u0161en\u00ed souhlasu s odpisov\u00e1n\u00edm se bude postupovat obdobn\u011b jako p\u0159i ukon\u010den\u00ed n\u00e1jmu nebo zru\u0161en\u00ed souhlasu odpisovatele hmotn\u00e9ho majetku s odpisov\u00e1n\u00edm n\u00e1jemcem. Pro tyto \u00fa\u010dely bude podn\u00e1jemce z hlediska da\u0148ov\u00fdch dopad\u016f v postaven\u00ed n\u00e1jemce a n\u00e1jemce, kter\u00fd p\u0159enechal k u\u017e\u00edv\u00e1n\u00ed tento majetek, v postaven\u00ed odpisovatele (vlastn\u00edka) hmotn\u00e9ho majetku.<\/p>\n
Z\u00e1v\u011brem dod\u00e1v\u00e1me, \u017ee nov\u00e9 ustanoven\u00ed z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f by se m\u011blo vztahovat a\u017e na technick\u00e1 zhodnocen\u00ed dokon\u010den\u00e1 a uveden\u00e1 do u\u017e\u00edv\u00e1n\u00ed po nabyt\u00ed \u00fa\u010dinnosti v\u00fd\u0161e zm\u00edn\u011bn\u00e9 novely.<\/p>\n
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Zdroj: Z\u00e1kon \u010d. 586\/1992 Sb. dan\u00edch z p\u0159\u00edjm\u016f. N\u00e1vrh Novely ZDP 2017, sn\u011bmovn\u00ed tisk 873<\/p>\n
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<\/p>\n","protected":false},"excerpt":{"rendered":"
Czech Republic: Nov\u011b budou moci proveden\u00e9 technick\u00e9 zhodnocen\u00ed odpisovat i ekonomi\u010dt\u00ed u\u017eivatel\u00e9 majetku P\u0159ipravovan\u00e1 novela z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f, je\u017e m\u00e1 nab\u00fdt \u00fa\u010dinnosti 1. 4. 2017, umo\u017en\u00ed mimo jin\u00e9 odpisovat technick\u00e9 zhodnocen\u00ed i ekonomick\u00fdm u\u017eivatel\u016fm majetku (nap\u0159\u00edklad technick\u00e9 zhodnocen\u00ed proveden\u00e9 podn\u00e1jemcem na majetku, kter\u00fd podn\u00e1jemce u\u017e\u00edv\u00e1 na z\u00e1klad\u011b podn\u00e1jemn\u00ed smlouvy, bude podn\u00e1jemce nov\u011b moci […]<\/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-6874","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\/6874","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=6874"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6874\/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=6874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}