{"id":2043,"date":"2023-11-02T09:56:02","date_gmt":"2023-11-02T09:56:02","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=2043"},"modified":"2024-02-26T10:52:47","modified_gmt":"2024-02-26T10:52:47","slug":"pravni-a-danove-aktuality-%e2%81%a0-rijen-2023","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0-rijen-2023\/","title":{"rendered":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 \u0159\u00edjen 2023"},"content":{"rendered":"\n<p>P\u0159edstavujeme n\u011bkolik novinek z&nbsp;oblasti pr\u00e1va a dan\u00ed z&nbsp;pr\u016fb\u011bhu \u0159\u00edjna roku 2023.<\/p>\n\n\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#006233\"><strong>Ob\u010dansk\u00e9 a pracovn\u00ed pr\u00e1vo<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\ud83d\udfe2K\u00a0neplatnosti smlouvy z\u00a0d\u016fvodu lichvy p\u0159ihl\u00e9dne soud i bez n\u00e1vrhu<\/strong><\/p>\n\n\n\n<p>Nejvy\u0161\u0161\u00ed soud v&nbsp;rozsudku ze dne 2. 10. 2023, sp. zn. 23 Cdo 2885\/2022, rozhodl, \u017ee <strong>pr\u00e1vn\u00ed \u00faprava lichvy p\u0159edstavuje zvl\u00e1\u0161tn\u00ed p\u0159\u00edpad tzv. absolutn\u00ed neplatnosti, ke kter\u00e9 mus\u00ed soudy p\u0159ihl\u00e9dnout i bez n\u00e1vrhu<\/strong>.<\/p>\n\n\n\n<p><strong>Pokud jsou napln\u011bny z\u00e1konn\u00e9 znaky lichvy<\/strong>, tj. \u2013 p\u0159i uzav\u0159en\u00ed smlouvy jedna strana zneu\u017eije t\u00edsn\u011b, nezku\u0161enosti, rozumov\u00e9 slabosti, rozru\u0161en\u00ed nebo lehkomyslnosti druh\u00e9 strany a d\u00e1 sob\u011b nebo jin\u00e9mu sl\u00edbit \u010di poskytnout pln\u011bn\u00ed, jeho\u017e majetkov\u00e1 hodnota je k vz\u00e1jemn\u00e9mu pln\u011bn\u00ed v hrub\u00e9m nepom\u011bru \u2013 <strong>jde v\u017edy o p\u0159\u00edpad poru\u0161en\u00ed dobr\u00fdch mrav\u016f<\/strong>.<\/p>\n\n\n\n<p>V&nbsp;dan\u00e9m p\u0159\u00edpad\u011b \u0161lo o situaci, kdy otec poskytl svoji bytovou jednotku jako z\u00e1stavu za \u00fav\u011br, kter\u00fd byl poskytnut jeho synovi. N\u00e1sledn\u011b p\u0159ikro\u010dil k&nbsp;prodeji jednotky, aby jeho syn z\u00edskal pen\u00edze na splacen\u00ed \u00fav\u011bru v&nbsp;situaci, kdy byl druhou smluvn\u00ed stranou uji\u0161\u0165ov\u00e1n o tom, \u017ee ta nezaplat\u00ed doplatek kupn\u00ed ceny, \u010d\u00edm\u017e poru\u0161\u00ed smlouvu a otec \u00fav\u011brovan\u00e9ho tak od n\u00ed bude moct odstoupit a o byt tak nep\u0159ijde.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">\ud83d\udfe2<strong>N\u00e1hradn\u00ed v\u00fd\u017eivn\u00e9<\/strong><\/p>\n\n\n\n<p>Prezident republiky podepsal novelu z\u00e1kona \u010d. 588\/2020 Sb., o<strong> n\u00e1hradn\u00edm v\u00fd\u017eivn\u00e9m<\/strong>, <strong>kter\u00fd<\/strong> <strong>umo\u017en\u00ed v&nbsp;p\u0159\u00edpadech, ve kter\u00fdch povinn\u00fd rodi\u010d nepln\u00ed vy\u017eivovac\u00ed povinnost v\u016f\u010di d\u00edt\u011bti, po\u017e\u00e1dat na \u00da\u0159adu pr\u00e1ce o soci\u00e1ln\u00ed d\u00e1vku ve v\u00fd\u0161i soudem p\u0159iznan\u00e9ho v\u00fd\u017eivn\u00e9ho, nejv\u00fd\u0161e v\u0161ak ve v\u00fd\u0161i 3&nbsp;000 K\u010d<\/strong>.<\/p>\n\n\n\n<p>Jedn\u00e1 se o p\u0159\u00edpady, kdy po uplynut\u00ed podp\u016fr\u010d\u00ed doby pohled\u00e1vka za dlu\u017en\u00e9 v\u00fd\u017eivn\u00e9 p\u0159ejde na st\u00e1t, kter\u00fd ji bude vym\u00e1hat.<\/p>\n\n\n\n<p><strong>Podp\u016fr\u010d\u00ed doba<\/strong>, tedy nejdel\u0161\u00ed z\u00e1konem p\u0159\u00edpustn\u00e1 doba pob\u00edr\u00e1n\u00ed n\u00e1hradn\u00edho v\u00fd\u017eivn\u00e9ho, byla dote\u010f 2 roky a novela ji <strong>prodlu\u017euje a\u017e na 4 roky<\/strong>.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">\ud83d\udfe2<strong>Pau\u0161\u00e1ln\u00ed \u010d\u00e1stka n\u00e1hrady n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku<\/strong><\/p>\n\n\n\n<p>V&nbsp;souvislosti s&nbsp;ned\u00e1vnou novelou z\u00e1kon\u00edku pr\u00e1ce, kter\u00e1 p\u0159inesla mj. novou \u00fapravu pr\u00e1ce na d\u00e1lku, po\u010d\u00edtaj\u00edc\u00ed i s n\u00e1hradou n\u00e1klad\u016f tzv. home-offic\u016f, vydalo Ministerstvo pr\u00e1ce a soci\u00e1ln\u00ed v\u011bc\u00ed vyhl\u00e1\u0161ku \u010d. 299\/2023 Sb., kterou <strong>stanovilo, \u017ee pau\u0161\u00e1ln\u00ed \u010d\u00e1stka n\u00e1hrady n\u00e1klad\u016f p\u0159i pr\u00e1ci na d\u00e1lku bude pro rok 2023 ve v\u00fd\u0161i 4,60 K\u010d za ka\u017edou zapo\u010datou hodinu pr\u00e1ce na d\u00e1lku<\/strong>.<\/p>\n\n\n\n<p>V&nbsp;souvislosti s&nbsp;t\u00edm upozor\u0148ujeme, \u017ee zam\u011bstnavatel\u00e9 si v\u0161ak se zam\u011bstnanci mohou ujednat, \u017ee jim takov\u00e1 n\u00e1hrada za pr\u00e1ci na d\u00e1lku nep\u0159\u00edslu\u0161\u00ed.<\/p>\n\n\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#006233\"><strong>Dan\u011b a kapit\u00e1lov\u00fd trh<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Roz\u0161\u00ed\u0159en\u00ed regulovan\u00fdch investi\u010dn\u00edch n\u00e1stroj\u016f o technologie souvisej\u00edc\u00ed s kryptom\u011bnami<\/strong><\/p>\n\n\n\n<p>Prezident republiky podepsal novelu z\u00e1kona o podnik\u00e1n\u00ed na kapit\u00e1lov\u00e9m trhu a z\u00e1kona o poji\u0161\u0165ovnictv\u00ed, kter\u00e1<strong> roz\u0161i\u0159uje okruh regulovan\u00fdch investi\u010dn\u00edch n\u00e1stroj\u016f<br>o technologie souvisej\u00edc\u00ed s\u00a0kryptom\u011bnami<\/strong>, kter\u00e9 funguj\u00ed na principu technologie distribuovan\u00e9ho registru (DLT).<\/p>\n\n\n\n<p>Z\u00e1rove\u0148 umo\u017en\u00ed \u00fa\u0159ad\u016fm z\u00edskat p\u0159\u00edstup k&nbsp;n\u011bkter\u00fdm \u00fadaj\u016fm z&nbsp;transakc\u00ed s&nbsp;kryptom\u011bnami s&nbsp;c\u00edlem dos\u00e1hnout transparentn\u00edho obchodov\u00e1n\u00ed a odstran\u011bn\u00ed neleg\u00e1ln\u00edho obchodov\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Pod\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148<\/strong><\/p>\n\n\n\n<p>Roz\u0161\u00ed\u0159en\u00fd sen\u00e1t Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu (NSS) v&nbsp;rozsudku ze den 5. 9. 2023, \u010d.j. 2 Afs 363\/2019-50, rozhodl, \u017ee <strong>da\u0148ov\u00fd subjekt m\u016f\u017ee podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148 kdykoliv v pr\u016fb\u011bhu trv\u00e1n\u00ed lh\u016fty pro stanoven\u00ed dan\u011b<\/strong>.<\/p>\n\n\n\n<p>Do\u0161lo tak k&nbsp;pr\u016flomu do dosavadn\u00ed judikatury NSS, kter\u00e1 se v\u0161ak i nad\u00e1le uplatn\u00ed pro pod\u00e1v\u00e1n\u00ed dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed pro vy\u0161\u0161\u00ed da\u0148 \u2013 tam tedy i <strong>nad\u00e1le plat\u00ed pro pod\u00e1n\u00ed lh\u016fta do konce m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, ve kter\u00e9m da\u0148ov\u00fd subjekt zjistil d\u016fvody pro jeho pod\u00e1n\u00ed<\/strong>.<\/p>\n\n\n\n<p>Beze zm\u011bny z\u016fst\u00e1vaj\u00ed tak\u00e9 dal\u0161\u00ed lh\u016fty, nap\u0159. pro uplatn\u011bn\u00ed n\u00e1roku na odpo\u010det DPH.<\/p>\n\n\n\n<p>V&nbsp;p\u0159\u00edpad\u011b ni\u017e\u0161\u00ed dan\u011b v\u0161ak da\u0148ov\u00e9 subjekty mohou zva\u017eovat voln\u011bji, kdy podaj\u00ed dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>\ud83d\udfe2Transakce mezi spojen\u00fdmi osobami a rozhodnut\u00ed mate\u0159sk\u00e9 spole\u010dnosti<\/strong><\/p>\n\n\n\n<p>\u00a7 23 odst. 7 v\u011bta prvn\u00ed z\u00e1kona o dan\u00edch z&nbsp;p\u0159\u00edjm\u016f stanov\u00ed, \u017ee <strong>v&nbsp;p\u0159\u00edpad\u011b, pokud se ceny sjednan\u00e9 mezi spojen\u00fdmi osobami li\u0161\u00ed od cen, kter\u00e9 by byly sjednan\u00e9 mezi nez\u00e1visl\u00fdmi osobami v b\u011b\u017en\u00fdch obchodn\u00edch vztaz\u00edch za stejn\u00fdch nebo obdobn\u00fdch podm\u00ednek, a nen\u00ed-li tento rozd\u00edl uspokojiv\u011b dolo\u017een, uprav\u00ed spr\u00e1vce dan\u011b z\u00e1klad dan\u011b poplatn\u00edka o zji\u0161t\u011bn\u00fd rozd\u00edl<\/strong>. NSS v&nbsp;posledn\u00ed dob\u011b vydal dv\u011b rozhodnut\u00ed t\u00fdkaj\u00edc\u00ed se v\u00fdkladu tohoto ustanoven\u00ed.<\/p>\n\n\n\n<p>V&nbsp;rozsudku ze dne 25. 8. 2023, \u010d.j. 7 Afs 358\/2021-34, NSS potvrdil p\u016fvodn\u00ed pr\u00e1vn\u00ed n\u00e1zor spr\u00e1vce dan\u011b, podle kter\u00e9ho se ustanoven\u00ed \u00a7 23 odst. 7 uplatn\u00ed i v&nbsp;p\u0159\u00edpadech obchod\u016f s&nbsp;nespojen\u00fdmi osobami, kter\u00e9 byly z&nbsp;p\u0159\u00edkazu mate\u0159sk\u00e9 spole\u010dnosti realizov\u00e1ny pod \u00farovn\u00ed provozn\u00edch n\u00e1klad\u016f a da\u0148ov\u00fd subjekt nad nimi tedy nem\u011bl plnou kontrolu a nemohl vyjedn\u00e1vat jejich podm\u00ednky.<\/p>\n\n\n\n<p>V\u00a0rozsudku ze dne 31. 8. 2023, \u010d.j. 10 Afs 162\/2021-50, pak NSS nesd\u00edlel pr\u00e1vn\u00ed n\u00e1zor spr\u00e1vce dan\u011b a rozhodl, \u017ee <strong>rozhodnut\u00ed mate\u0159sk\u00e9 spole\u010dnosti o zastaven\u00ed nerentabiln\u00ed v\u00fdroby pletac\u00edch stroj\u016f a likvidaci materi\u00e1lu nen\u00ed transakc\u00ed mezi spojen\u00fdmi osobami a \u00a7 23 odst. 7, se proto na takov\u00fd p\u0159\u00edpad neuplatn\u00ed<\/strong>. Podle NSS toti\u017e v\u00a0dan\u00e9m p\u0159\u00edpad\u011b ne\u0161lo o smluvn\u00ed z\u00e1vazkov\u00fdch vztah, ale o rozhodnut\u00ed mate\u0159sk\u00e9 spole\u010dnosti u\u010din\u011bn\u00e9 v\u00a0r\u00e1mci obchodn\u00edho veden\u00ed dce\u0159in\u00e9 spole\u010dnosti, kter\u00e9 nem\u00e1 za n\u00e1sledek vznik, zm\u011bnu ani z\u00e1nik smluvn\u00edho z\u00e1vazku.<\/p>\n\n\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#006233\"><strong>Osobn\u00ed \u00fadaje<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Zru\u0161en\u00ed \u00fadaj\u016f o fyzick\u00fdch osob\u00e1ch v\u00a0seznamu datov\u00fdch schr\u00e1nek<\/strong><\/p>\n\n\n\n<p>Prezident republiky podepsal novelu z\u00e1kona \u010d. 300\/2008 Sb., <strong>o elektronick\u00fdch \u00fakonech a autorizovan\u00e9 konverzi dokument\u016f, na jeho\u017e z\u00e1klad\u011b dojde ke zm\u011bn\u011b v&nbsp;dostupnosti \u00fadaj\u016f o datov\u00fdch schr\u00e1nk\u00e1ch fyzick\u00fdch a podnikaj\u00edc\u00edch fyzick\u00fdch osob<\/strong>.<\/p>\n\n\n\n<p>Tyto \u00fadaje budou nov\u011b do seznamu zapisov\u00e1ny pouze na \u017e\u00e1dost dr\u017eitele datov\u00e9 schr\u00e1nky. Na jeho \u017e\u00e1dost bude mo\u017en\u00e9 je ze seznamu i n\u00e1sledn\u011b vymazat. U zapsan\u00fdch dr\u017eitel\u016f dojde k&nbsp;automatick\u00e9mu v\u00fdmazu t\u011bchto \u00fadaj\u016f.<\/p>\n\n\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#006233\"><strong>Soci\u00e1ln\u00ed zabezpe\u010den\u00ed<\/strong><\/p>\n\n\n\n<p>Prezident republiky podepsal novelu z\u00e1kona \u010d. 582\/1991 Sb., <strong>o organizaci a prov\u00e1d\u011bn\u00ed soci\u00e1ln\u00edho zabezpe\u010den\u00ed, kter\u00e1 zjednodu\u0161\u00ed proces pod\u00e1v\u00e1n\u00ed \u017e\u00e1dost\u00ed o p\u0159izn\u00e1n\u00ed d\u016fchodu<\/strong>.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>D\u016fchody a placen\u00e9 volno<\/strong><\/p>\n\n\n\n<p>O ten bylo dote\u010f mo\u017en\u00e9 \u017e\u00e1dat pouze osobn\u011b na p\u0159\u00edslu\u0161n\u00e9 pobo\u010dce okresn\u00ed spr\u00e1vy soci\u00e1ln\u00edho zabezpe\u010den\u00ed, kde byla \u017e\u00e1dost s&nbsp;\u017eadatelem sepsan\u00e1. <strong>Nov\u011b bude moci \u017eadatel \u017e\u00e1dost vyplnit s\u00e1m a podat ji elektronicky<\/strong>.<\/p>\n\n\n\n<p>Osobn\u00ed mo\u017enost pod\u00e1n\u00ed \u017e\u00e1dosti z\u016fstane zachovan\u00e1 a d\u00e1le se roz\u0161\u00ed\u0159\u00ed o mo\u017enost podat ji na kter\u00e9koli pobo\u010dce, nejen na t\u00e9 v\u00a0m\u00edst\u011b bydli\u0161t\u011b. <strong>Novela d\u00e1le navy\u0161uje term\u00edny v\u00fdplaty penz\u00ed \u2013 t\u011bch bude nov\u011b p\u011bt<\/strong> a p\u016fjde o sud\u00e9 dny v\u00a0prvn\u00edch \u010dtrn\u00e1cti dnech v\u00a0m\u011bs\u00edci. Novela tak\u00e9 <strong>upravuje placen\u00e9 volno pro zam\u011bstnance, kte\u0159\u00ed p\u016fsob\u00ed na t\u00e1borecha akc\u00edch pro d\u011bti a ml\u00e1de\u017e<\/strong>. Zjednodu\u0161\u00ed proces st\u00e1tn\u00ed \u00fahrady mzdy nebo platu zam\u011bstnavatel\u016f a tak\u00e9 roz\u0161\u00ed\u0159\u00ed skupinu lid\u00ed, kte\u0159\u00ed v\u00a0t\u00e9to souvislosti mohou o pracovn\u00ed volno \u017e\u00e1dat. P\u016fjde i o t\u00e1bory organizovan\u00e9 dobrovoln\u00fdmi hasi\u010di, sportovn\u00edmi kluby nebo c\u00edrkevn\u00edmi spolky.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/haven-advisory.cz\/novinky\/\"><strong><em>V\u00edce novinek<\/em><\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159edstavujeme n\u011bkolik novinek z&nbsp;oblasti pr\u00e1va a dan\u00ed z&nbsp;pr\u016fb\u011bhu \u0159\u00edjna roku 2023. Ob\u010dansk\u00e9 a pracovn\u00ed pr\u00e1vo \ud83d\udfe2K\u00a0neplatnosti smlouvy z\u00a0d\u016fvodu lichvy p\u0159ihl\u00e9dne soud i [&hellip;]<\/p>\n","protected":false},"author":2,"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 a da\u0148ov\u00e9 aktuality \u2023 \u0159\u00edjen 2023 - 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\/aktuality\/pravni-a-danove-aktuality-\u2060-rijen-2023\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 \u0159\u00edjen 2023 - Haven Advisory\" \/>\n<meta property=\"og:description\" content=\"P\u0159edstavujeme n\u011bkolik novinek z&nbsp;oblasti pr\u00e1va a dan\u00ed z&nbsp;pr\u016fb\u011bhu \u0159\u00edjna roku 2023. 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