{"id":1144,"date":"2023-05-15T15:45:07","date_gmt":"2023-05-15T15:45:07","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=1144"},"modified":"2024-02-26T11:22:04","modified_gmt":"2024-02-26T11:22:04","slug":"pravni-aktuality-prosinec-2021","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/en\/aktuality\/pravni-aktuality-prosinec-2021\/","title":{"rendered":"Pr\u00e1vn\u00ed aktuality \u2023 prosinec 2021"},"content":{"rendered":"<p>Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti legislativy a judikatury z&nbsp;pr\u016fb\u011bhu prosince a p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f roku 2021. O dal\u0161\u00edch zm\u011bn\u00e1ch V\u00e1s budeme informovat i v&nbsp;m\u011bs\u00edc\u00edch p\u0159\u00ed\u0161t\u00edch.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#006233\"><strong>Kapit\u00e1lov\u00fd trh<\/strong><\/p>\n\n\n\n<p><strong>Novela na\u0159\u00edzen\u00ed o investov\u00e1n\u00ed investi\u010dn\u00edch fond\u016f<\/strong><\/p>\n\n\n\n<p>Dne 1. 1. 2022 nabylo \u00fa\u010dinnosti vl\u00e1dn\u00ed na\u0159\u00edzen\u00ed \u010d. 432\/2021 Sb., kter\u00e9 m\u011bn\u00ed na\u0159\u00edzen\u00ed vl\u00e1dy \u010d. 243\/2013 Sb., o investov\u00e1n\u00ed investi\u010dn\u00edch fond\u016f a o technik\u00e1ch k&nbsp;jejich obhospoda\u0159ov\u00e1n\u00ed. Z\u00e1sadn\u00ed zm\u011bnou je nov\u00e9 pojet\u00ed investi\u010dn\u00edch limit\u016f a limit\u016f u celkov\u00e9 expozice. Jakkoli se procentu\u00e1ln\u00ed limitace nijak nem\u011bn\u00ed, nov\u011b nen\u00ed nav\u00e1z\u00e1na na hodnotu majetku, ale na \u010distou hodnotu aktiv investi\u010dn\u00edho fondu. Zm\u011bnila se tak\u00e9 pravidla p\u0159ijet\u00ed \u00fav\u011bru nebo z\u00e1p\u016fj\u010dky. Nov\u011b lze \u00fav\u011br nebo z\u00e1p\u016fj\u010dku na \u00fa\u010det standardn\u00edho fondu p\u0159ijmout jen, jestli\u017ee splatnost tohoto \u00fav\u011bru nebo z\u00e1p\u016fj\u010dky nen\u00ed del\u0161\u00ed ne\u017e 6 m\u011bs\u00edc\u016f a sou\u010det hodnoty v\u0161ech takto p\u0159ijat\u00fdch \u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek nep\u0159ekro\u010d\u00ed 10 % \u010dist\u00e9 hodnoty aktiv standardn\u00edho fondu. T\u00edm v\u0161ak nen\u00ed dot\u010den limit pro expozici standardn\u00edho fondu vztahuj\u00edc\u00ed se k&nbsp;finan\u010dn\u00edm deriv\u00e1t\u016fm. Na\u0159\u00edzen\u00ed d\u00e1le zav\u00e1d\u00ed jako podm\u00ednku nabyt\u00ed cenn\u00e9ho nebo zaknihovan\u00e9ho cenn\u00e9ho pap\u00edru vydan\u00e9ho fondem kvalifikovan\u00fdch investor\u016f do jm\u011bn\u00ed speci\u00e1ln\u00edho fondu nebo srovnateln\u00e9ho zahrani\u010dn\u00edho investi\u010dn\u00edho fondu to, \u017ee dan\u00fd fond kvalifikovan\u00fdch investor\u016f mus\u00ed podle sv\u00e9ho statutu poskytovat \u00fav\u011bry a z\u00e1p\u016fj\u010dky. M\u011bn\u00ed se tak\u00e9 pr\u00e1vn\u00ed vymezen\u00ed majetku investi\u010dn\u00edho fondu a majetku a dluh\u016f z&nbsp;investi\u010dn\u00ed \u010dinnosti.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#006233\"><strong>Koronavirus<\/strong><\/p>\n\n\n\n<p>Dne 23. 12. 2021 nabyl \u00fa\u010dinnosti z\u00e1kon \u010d. 518\/2021 Sb., o <strong>mimo\u0159\u00e1dn\u00e9m p\u0159\u00edsp\u011bvku zam\u011bstnanci p\u0159i na\u0159\u00edzen\u00e9 karant\u00e9n\u011b<\/strong>. P\u0159\u00edsp\u011bvek \u010din\u00ed 370 K\u010d za ka\u017ed\u00fd z&nbsp;prvn\u00edch 14 kalend\u00e1\u0159n\u00edch dn\u016f na\u0159\u00edzen\u00e9 karant\u00e9ny a zam\u011bstnavatel ho vyplat\u00ed spole\u010dn\u011b s n\u00e1hradou mzdy, kter\u00e1 dosahuje 60 % takzvan\u00e9ho redukovan\u00e9ho vym\u011b\u0159ovac\u00edho z\u00e1kladu. Jestli\u017ee v\u0161ak sou\u010det p\u0159\u00edsp\u011bvku a n\u00e1hrady p\u0159\u00edjmu p\u0159es\u00e1hne 90 % pr\u016fm\u011brn\u00e9ho v\u00fdd\u011blku konkr\u00e9tn\u00edho zam\u011bstnance (za odpov\u00eddaj\u00edc\u00ed po\u010det zame\u0161kan\u00fdch hodin), p\u0159\u00edsp\u011bvek se o tento rozd\u00edl sn\u00ed\u017e\u00ed.<\/p>\n\n\n\n<p>Dne 24. 12. 2021 vstoupil v&nbsp;\u00fa\u010dinnost z\u00e1kon \u010d. 519\/2021 Sb., o <strong>kompenza\u010dn\u00edm bonusu pro rok 2022<\/strong>. O nov\u00fd bonus budou moci po\u017e\u00e1dat osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, spole\u010dn\u00edci s.r.o. a tzv. dohod\u00e1\u0159i v p\u0159\u00edpad\u011b poklesu tr\u017eeb \u010di p\u0159\u00edjm\u016f nejm\u00e9n\u011b o 30 %, kter\u00fd nastal v souvislosti s vl\u00e1dn\u00edmi opat\u0159en\u00edmi proti koronaviru. Mus\u00ed v\u0161ak j\u00edt o p\u0159eva\u017euj\u00edc\u00ed \u010d\u00e1st jejich p\u0159\u00edjm\u016f, pop\u0159. p\u0159idan\u00e9 hodnoty poch\u00e1zej\u00edc\u00ed z&nbsp;jejich \u010dinnosti. Rozhodn\u00fdm dnem je 22. 11. 2021. V\u00fd\u0161e p\u0159\u00edsp\u011bvku \u010din\u00ed a\u017e 1000 K\u010d denn\u011b.<\/p>\n\n\n\n<p>Dne 23. 12. 2021 vstoupil v&nbsp;\u00fa\u010dinnost tak\u00e9 z\u00e1kon \u010d. 520\/2021 Sb., o <strong>dal\u0161\u00edch \u00faprav\u00e1ch poskytov\u00e1n\u00ed o\u0161et\u0159ovn\u00e9ho v&nbsp;souvislosti s&nbsp;mimo\u0159\u00e1dn\u00fdmi opat\u0159en\u00edmi p\u0159i epidemii<\/strong> onemocn\u011bn\u00ed COVID-19. V\u00fd\u0161e o\u0161et\u0159ovn\u00e9ho podle tohoto z\u00e1kona \u010din\u00ed za obdob\u00ed od 1. 11. 2021 do 28. 2. 2022 80 % denn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu, u zam\u011bstnanc\u016f pak minim\u00e1ln\u011b 400 K\u010d denn\u011b. N\u00e1rok maj\u00ed i tzv. dohod\u00e1\u0159i, pokud jsou \u00fa\u010dastni nemocensk\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#006233\"><strong>Criminal law<\/strong><\/p>\n\n\n\n<p>S&nbsp;\u00fa\u010dinnost\u00ed od 1. 1. 2022 do\u0161lo v&nbsp;souvislosti s&nbsp;nabyt\u00edm \u00fa\u010dinnosti dal\u0161\u00ed \u010d\u00e1sti novely trestn\u00edho z\u00e1kon\u00edku a trestn\u00edho \u0159\u00e1du k&nbsp;n\u011bkolika d\u016fle\u017eit\u00fdm zm\u011bn\u00e1m v&nbsp;trestn\u00edm pr\u00e1vu. Nov\u011b budou nap\u0159. soudy moci pachateli, kter\u00fd se trestn\u00e9ho \u010dinu dopustil v souvislosti s \u0159\u00edzen\u00edm motorov\u00e9ho vozidla, ulo\u017eit povinnost podrobit se terapeutick\u00e9mu programu pro \u0159idi\u010de. Trestn\u00ed z\u00e1kon\u00edk nov\u011b upravuje skutkovou podstatu trestn\u00e9ho \u010dinu \u0161\u00ed\u0159en\u00ed d\u00edla k propagaci hnut\u00ed sm\u011b\u0159uj\u00edc\u00edho k potla\u010den\u00ed pr\u00e1v a svobod \u010dlov\u011bka (\u00a7 403a), jeho\u017e protipr\u00e1vnost v\u0161ak vylu\u010duje, pokud k&nbsp;jeho \u0161\u00ed\u0159en\u00ed dojde za \u00fa\u010delem vzd\u011bl\u00e1v\u00e1n\u00ed, v\u00fdzkumu, um\u011bn\u00ed, pod\u00e1v\u00e1n\u00ed zpr\u00e1v o aktu\u00e1ln\u00edch nebo historick\u00fdch ud\u00e1lostech nebo k obdobn\u00fdm \u00fa\u010del\u016fm. Trestn\u00ed \u0159\u00e1d byl potom dopln\u011bn o nov\u00fd dovolac\u00ed d\u016fvod, spo\u010d\u00edvaj\u00edc\u00ed v&nbsp;tom, \u017ee rozhodn\u00e1 skutkov\u00e1 zji\u0161t\u011bn\u00ed, kter\u00e1 jsou ur\u010duj\u00edc\u00ed pro napln\u011bn\u00ed znak\u016f trestn\u00e9ho \u010dinu, jsou ve zjevn\u00e9m rozporu s obsahem proveden\u00fdch d\u016fkaz\u016f nebo jsou zalo\u017eena na procesn\u011b nepou\u017eiteln\u00fdch d\u016fkazech nebo ve vztahu k nim nebyly ned\u016fvodn\u011b provedeny navrhovan\u00e9 podstatn\u00e9 d\u016fkazy.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#006233\"><strong>Osobn\u00ed \u00fadaje<\/strong><\/p>\n\n\n\n<p><strong>Cookies jen se souhlasem<\/strong><strong><\/strong><\/p>\n\n\n\n<p>S&nbsp;nov\u00fdm rokem vstoupila v&nbsp;\u00fa\u010dinnost novela z\u00e1kona o elektronick\u00fdch komunikac\u00edch, kter\u00e1 nov\u011b jasn\u011b vymezuje, \u017ee spr\u00e1vci webov\u00fdch str\u00e1nek mohou shroma\u017e\u010fovat osobn\u00ed \u00fadaje n\u00e1v\u0161t\u011bvn\u00edk\u016f t\u011bchto str\u00e1nek pouze na z\u00e1klad\u011b jejich prokazateln\u00e9ho souhlasu. Souhlasu nen\u00ed t\u0159eba jen ve vztahu k&nbsp;tzv. technick\u00fdm cookies (tj. takov\u00fdm, kter\u00e9 jsou nezbytn\u00e9 pro p\u0159enos zpr\u00e1v a poskytov\u00e1n\u00ed slu\u017eeb, v\u010detn\u011b zaji\u0161t\u011bn\u00ed bezpe\u010dn\u00e9 komunikace). \u00da\u0159ad pro ochranu osobn\u00edch \u00fadaj\u016f v&nbsp;t\u00e9 souvislosti upozor\u0148uje, \u017ee souhlas se zpracov\u00e1n\u00edm mus\u00ed b\u00fdt od n\u00e1v\u0161t\u011bvn\u00edka webov\u00e9 str\u00e1nky z\u00edsk\u00e1n svobodn\u011b a mus\u00ed b\u00fdt konkr\u00e9tn\u00ed a informovan\u00fd. O takov\u00fd souhlas podle \u00da\u0159adu rozhodn\u011b nejde v&nbsp;p\u0159\u00edpad\u011b, kdy je v&nbsp;prohl\u00ed\u017ee\u010di souhlas p\u0159edem automaticky nastaven. Je to pak pr\u00e1v\u011b spr\u00e1vce, kdo mus\u00ed prok\u00e1zat, \u017ee mu subjekt \u00fadaj\u016f ud\u011blil pr\u00e1v\u011b svobodn\u00fd, konkr\u00e9tn\u00ed a informovan\u00fd souhlas se zpracov\u00e1n\u00edm sv\u00fdch osobn\u00edch \u00fadaj\u016f.<\/p>\n\n\n\n<p class=\"has-text-color\" style=\"color:#006233\"><strong>Dan\u011b<\/strong><\/p>\n\n\n\n<p><strong>Zam\u00edtnut\u00ed n\u00e1roku na odpo\u010det DPH v&nbsp;p\u0159\u00edpad\u011b fiktivn\u00edho dodavatele<\/strong><\/p>\n\n\n\n<p>Soudn\u00ed dv\u016fr Evropsk\u00e9 unie (SDEU) v&nbsp;rozsudku ze dne 11. 11. 2021, C-281\/20 (<em>Ferimet<\/em>), potvrdil, \u017ee pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH v&nbsp;tzv. re\u017eimu reverse-charge (\u010dili p\u0159i p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti na p\u0159\u00edjemce zdaniteln\u00e9ho pln\u011bn\u00ed) mus\u00ed b\u00fdt spln\u011bny form\u00e1ln\u00ed, ale i v\u011bcn\u00e9 podm\u00ednky. SDEU zopakoval sv\u00e9 d\u0159\u00edv\u011bj\u0161\u00ed z\u00e1v\u011bry, \u017ee n\u00e1rok na odpo\u010det DPH mus\u00ed b\u00fdt p\u0159izn\u00e1n, jestli\u017ee jsou spln\u011bny v\u011bcn\u00e9 podm\u00ednky, i kdy\u017e do\u0161lo k poru\u0161en\u00ed n\u011bkter\u00fdch podm\u00ednek form\u00e1ln\u00edho charakteru. Toto ov\u0161em neplat\u00ed, pokud v d\u016fsledku poru\u0161en\u00ed form\u00e1ln\u00edch podm\u00ednek nen\u00ed mo\u017eno prov\u011b\u0159it spln\u011bn\u00ed v\u011bcn\u00fdch po\u017eadavk\u016f. Podle SDEU m\u016f\u017ee uveden\u00ed fiktivn\u00edho dodavatele na faktu\u0159e p\u0159edstavovat poru\u0161en\u00ed v\u011bcn\u00fdch podm\u00ednek. A pokud spr\u00e1vce dan\u011b nem\u016f\u017ee jinak ov\u011b\u0159it, zda p\u0159i poskytnut\u00ed pln\u011bn\u00ed jednal skute\u010dn\u00fd dodavatel coby osoba povinn\u00e1 k dani, m\u016f\u017ee n\u00e1rok na odpo\u010det nep\u0159iznat. Sou\u010dasn\u011b spr\u00e1vce dan\u011b m\u016f\u017ee zam\u00edtnout n\u00e1rok na odpo\u010det dan\u011b, pokud prok\u00e1\u017ee, \u017ee se p\u0159\u00edjemce pln\u011bn\u00ed dopustil da\u0148ov\u00e9ho \u00faniku \u010di pokud p\u0159\u00edjemce v\u011bd\u011bl nebo mohl v\u011bd\u011bt, \u017ee p\u0159edm\u011btn\u00e9 pln\u011bn\u00ed je sou\u010d\u00e1st\u00ed obchodn\u00edho \u0159et\u011bzce zat\u00ed\u017een\u00e9ho da\u0148ov\u00fdm \u00fanikem.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti legislativy a judikatury z&nbsp;pr\u016fb\u011bhu prosince a p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f roku 2021. O dal\u0161\u00edch zm\u011bn\u00e1ch V\u00e1s budeme [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pr\u00e1vn\u00ed aktuality \u2023 prosinec 2021 - Haven Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/haven-advisory.cz\/en\/aktuality\/pravni-aktuality-prosinec-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e1vn\u00ed aktuality \u2023 prosinec 2021 - Haven Advisory\" \/>\n<meta property=\"og:description\" content=\"Dovolujeme si V\u00e1m p\u0159edstavit n\u011bkolik novinek z&nbsp;oblasti legislativy a judikatury z&nbsp;pr\u016fb\u011bhu prosince a p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f roku 2021. 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