{"id":2188,"date":"2023-12-15T09:07:12","date_gmt":"2023-12-15T09:07:12","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=2188"},"modified":"2024-02-26T10:51:56","modified_gmt":"2024-02-26T10:51:56","slug":"pravni-a-danove-aktuality-%e2%81%a0-listopad-2023","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0-listopad-2023\/","title":{"rendered":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 listopad 2023"},"content":{"rendered":"\n<p>P\u0159in\u00e1\u0161\u00edme v\u00e1m novinky z&nbsp;oblasti legislativy a judikatury z&nbsp;pr\u016fb\u011bhu listopadu a p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-8e5a9fe78c45cf694a723a11c7afa42b\" style=\"color:#006233\"><strong>Ob\u010dansk\u00e9 pr\u00e1vo<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-b3c900da1ecbda01717da991ed141bcf\">\ud83d\udfe2<strong>Pozemky s&nbsp;nedostate\u010dn\u011b identifikovan\u00fdm vlastn\u00edkem propadnou za\u010d\u00e1tkem roku st\u00e1tu<\/strong><\/p>\n\n\n\n<p><strong>Dne 31. 12. 2023<\/strong> uplyne desetilet\u00e1 lh\u016fta, b\u011bhem kter\u00e9 se <strong>vlastn\u00edci a jejich pr\u00e1vn\u00ed n\u00e1stupci mohou podle katastr\u00e1ln\u00edho z\u00e1kona p\u0159ihl\u00e1sit o sv\u00e9 vlastnick\u00e9 pr\u00e1vo k&nbsp;nemovit\u00fdm v\u011bcem<\/strong>.<\/p>\n\n\n\n<p>V&nbsp;opa\u010dn\u00e9m p\u0159\u00edpad\u011b vlastnick\u00e9 pr\u00e1vo k&nbsp;t\u011bmto nemovitostem nabyde st\u00e1t.<\/p>\n\n\n\n<p><strong>Jedn\u00e1 se zejm\u00e9na o p\u0159\u00edpady, kdy:<\/strong><\/p>\n\n\n\n<ul>\n<li><strong>v&nbsp;katastru nen\u00ed zaps\u00e1n dostate\u010dn\u011b identifikovan\u00fd vlastn\u00edk<\/strong> <strong>nebo je v&nbsp;n\u011bm zapsan\u00e1 ji\u017e ne\u017eij\u00edc\u00ed osoba<\/strong> vzhledem k&nbsp;nedostate\u010dn\u00e9mu veden\u00ed evidence nemovitost\u00ed v&nbsp;letech 1948-1989,<\/li>\n\n\n\n<li>v&nbsp;katastru nemovitost\u00ed je zapsan\u00fd spr\u00e1vn\u00fd vlastn\u00edk, ale nen\u00ed dostate\u010dn\u011b identifikovan\u00fd. V&nbsp;takov\u00e9m p\u0159\u00edpad\u011b je t\u0159eba p\u0159\u00edslu\u0161n\u00e9mu katastr\u00e1ln\u00edmu <strong>\u00fa\u0159adu nejpozd\u011bji do konce tohoto roku p\u0159edlo\u017eit listiny bl\u00ed\u017ee dokl\u00e1daj\u00edc\u00ed vlastnick\u00e9 pr\u00e1vo zapsan\u00e9ho vlastn\u00edka<\/strong>,<\/li>\n\n\n\n<li><strong>v&nbsp;katastru je zapsan\u00e1 osoba, kter\u00e1 zem\u0159ela<\/strong>, je pot\u0159eba ve stejn\u00e9 lh\u016ft\u011b podat \u017e\u00e1dost o dodate\u010dn\u00e9 projedn\u00e1n\u00ed d\u011bdictv\u00ed k&nbsp;soudu.<\/li>\n\n\n\n<li>v&nbsp;katastru je jako vlastn\u00edk vedena <strong>spr\u00e1vn\u011b identifikovan\u00e1 osoba, kter\u00e9 v\u0161ak skute\u010dn\u00e9 vlastnick\u00e9 pr\u00e1vo nesv\u011bd\u010d\u00ed, je t\u0159eba podat k&nbsp;soudu \u017ealobu o ur\u010den\u00ed vlastnick\u00e9ho pr\u00e1va<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Pro tento posledn\u00ed p\u0159\u00edpad se lh\u016fta 31. 12. 2023 neuplat\u0148uje a \u017ealobu lze podat i po tomto datu.<\/p>\n\n\n\n<p>Seznam nemovitost\u00ed s&nbsp;nedostate\u010dn\u011b identifikovan\u00fdm vlastn\u00edkem je k&nbsp;dispozici na webov\u00fdch str\u00e1nk\u00e1ch \u00da\u0159adu pro zastupov\u00e1n\u00ed st\u00e1tu ve v\u011bcech majetkov\u00fdch pod n\u00e1sleduj\u00edc\u00edm odkazem: <a href=\"https:\/\/www.uzsvm.cz\/seznam-nedostatecne-identifikovanych-vlastniku\">https:\/\/www.uzsvm.cz\/seznam-nedostatecne-identifikovanych-vlastniku<\/a> nebo v aplikaci <strong>\u010cesk\u00e1 zem\u011b<\/strong> dostupn\u00e9 pod n\u00e1sleduj\u00edc\u00edm webov\u00fdm odkazem: <a href=\"https:\/\/www.ceskazeme.cz\/\">https:\/\/www.ceskazeme.cz\/<\/a>.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-9221cc61cf83c443f55370d9dfc434fb\" style=\"color:#006233\"><strong>Osobn\u00ed \u00fadaje<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-94c9faf5c381aff2baf8028d0875452c\"><strong>\ud83d\udfe2Vysok\u00e1 pokuta za \u0161\u00ed\u0159en\u00ed obchodn\u00edch sd\u011blen\u00ed ve prosp\u011bch t\u0159et\u00edch stran<\/strong><\/p>\n\n\n\n<p><strong>\u00da\u0159ad pro ochranu osobn\u00edch \u00fadaj\u016f (\u00daOO\u00da) ulo\u017eil historicky nejvy\u0161\u0161\u00ed pokutu za zas\u00edl\u00e1n\u00ed nevy\u017e\u00e1dan\u00fdch obchodn\u00edch sd\u011blen\u00ed<\/strong>.<\/p>\n\n\n\n<p><strong>Pokutu ve v\u00fd\u0161i 7&nbsp;700&nbsp;000 K\u010d<\/strong> ulo\u017eil spole\u010dnosti zaji\u0161\u0165uj\u00edc\u00ed p\u0159epravu, kter\u00e1 od roku 2015 pos\u00edlala na e-mailov\u00e9 adresy sv\u00fdch z\u00e1kazn\u00edk\u016f (t\u011bch bylo n\u011bkolik milion\u016f) obchodn\u00ed sd\u011blen\u00ed nab\u00edzej\u00edc\u00ed v\u00fdrobky \u010di slu\u017eby t\u0159et\u00edch subjekt\u016f bez toho, ani\u017e by m\u011bla p\u0159edchoz\u00ed souhlas adres\u00e1t\u016f.<\/p>\n\n\n\n<p>Spole\u010dnost obchodn\u00ed sd\u011blen\u00ed p\u0159ikl\u00e1dala do e-mail\u016f, kter\u00e1 potvrzovala proveden\u00ed n\u00e1kupu a adres\u00e1ti tak nem\u011bli mo\u017enost obchodn\u00ed sd\u011blen\u00ed odm\u00edtnout.<\/p>\n\n\n\n<p>Z\u00e1rove\u0148 neobsahovalo propagaci vlastn\u00edch v\u00fdrobk\u016f a slu\u017eeb, ale propagaci t\u0159et\u00edch osob, nevztahovala se tak na danou v\u011bc z\u00e1konn\u00e1 v\u00fdjimka z&nbsp;nutnosti p\u0159edchoz\u00edho souhlasu.<\/p>\n\n\n\n<p>Nebyly dodr\u017eeny ani dal\u0161\u00ed z\u00e1konn\u00e9 po\u017eadavky, jako je z\u0159eteln\u00e9 a jasn\u00e9 ozna\u010den\u00ed takov\u00e9 zpr\u00e1vy \u010di uveden\u00ed jednozna\u010dn\u00e9 identifikace subjektu, v jeho\u017e prosp\u011bch<br>se takov\u00e1 sd\u011blen\u00ed odes\u00edlaj\u00ed.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-82a3747bc3e6bf4b9aa00b9e8a140267\"><strong>\ud83d\udfe2Z\u00e1kaz zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f pro \u00fa\u010dely behavior\u00e1ln\u00ed reklamy spole\u010dnosti Meta<\/strong><\/p>\n\n\n\n<p>Evropsk\u00fd sbor pro ochranu osobn\u00edch \u00fadaj\u016f (EPDB) rozhodnut\u00edm ze dne 27. 10. 2023 <strong>zak\u00e1zal spole\u010dnosti Meta Platforms Ireland Limited \u2013 provozuj\u00edc\u00ed soci\u00e1ln\u00ed s\u00edt\u011b Facebook a Instagram \u2013 zpracov\u00e1vat osobn\u00ed \u00fadaje pro \u00fa\u010dely personalizovan\u00e9 reklamy na \u00fazem\u00ed cel\u00e9ho Evropsk\u00e9ho hospod\u00e1\u0159sk\u00e9ho prostoru<\/strong> (tedy i na \u00fazem\u00ed \u010cesk\u00e9 republiky).<\/p>\n\n\n\n<p>Irsk\u00e9mu org\u00e1nu pro ochranu osobn\u00edch \u00fadaj\u016f ulo\u017eil, aby p\u0159ijal v&nbsp;dan\u00e9 v\u011bci kone\u010dn\u00e1 opat\u0159en\u00ed. Z\u00e1kaz za\u010dne platit t\u00fdden pot\u00e9, co irsk\u00fd \u00fa\u0159ad ozn\u00e1m\u00ed spole\u010dnosti Meta p\u0159ijat\u00e1 kone\u010dn\u00e1 opat\u0159en\u00ed.<\/p>\n\n\n\n<p>Spole\u010dnost Meta uvedla, \u017ee sv\u00fdm u\u017eivatel\u016fm v&nbsp;Evrop\u011b d\u00e1 mo\u017enost vyj\u00e1d\u0159it souhlas s&nbsp;personalizac\u00ed reklamy nebo nab\u00eddne mo\u017enost p\u0159edplatn\u00e9ho bez reklam tak,<br>aby vyhov\u011bla regula\u010dn\u00edm po\u017eadavk\u016fm.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color has-medium-font-size wp-elements-6237180548b51649ca0d6d4fc02bebd0\" style=\"color:#006233\"><strong>Dan\u011b a soci\u00e1ln\u00ed zabezpe\u010den\u00ed<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-a35d6cafc904258d67ce73a0cf205593\">\ud83d\udfe2<strong>Konsolida\u010dn\u00ed bal\u00ed\u010dek<\/strong><\/p>\n\n\n\n<p>Poslaneck\u00e1 sn\u011bmovna schv\u00e1lila vl\u00e1dn\u00ed bal\u00ed\u010dek. V\u011bt\u0161ina zm\u011bn nastane ji\u017e<strong> od 1. 1. 2024. <\/strong>S kompletn\u00edm p\u0159ehledem v\u00e1s sezn\u00e1m\u00edme v&nbsp;jednom z&nbsp;na\u0161ich dal\u0161\u00edch p\u0159\u00edsp\u011bvk\u016f.<\/p>\n\n\n\n<p><strong>V\u00fdb\u011br d\u016fle\u017eit\u00fdch zm\u011bn:<\/strong><\/p>\n\n\n\n<ul>\n<li>zv\u00fd\u0161en\u00ed dan\u011b z&nbsp;p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob z&nbsp;19 % na 21 %<\/li>\n\n\n\n<li>funk\u010dn\u00ed m\u011bna \u2013 mo\u017en\u00e9 veden\u00ed \u00fa\u010detnictv\u00ed v&nbsp;ciz\u00ed m\u011bn\u011b (EUR, USD \u010di GBP) v&nbsp;p\u0159\u00edpad\u011b, \u017ee firma bude m\u00edt v\u011bt\u0161inu transakc\u00ed v&nbsp;jedn\u00e9 z&nbsp;t\u011bchto t\u0159\u00ed m\u011bn<\/li>\n\n\n\n<li>zam\u011bstnaneck\u00e9 benefity:<\/li>\n\n\n\n<li>souhrnn\u00e9 zastropov\u00e1n\u00ed ve v\u00fd\u0161i poloviny pr\u016fm\u011brn\u00e9 mzdy bude nov\u011b zaveden\u00e9 u vymezen\u00fdch da\u0148ov\u00fdch benefit\u016f<\/li>\n\n\n\n<li>benefity by nem\u011bly podl\u00e9hat zdan\u011bn\u00ed do \u010d\u00e1stky 21&nbsp;983 K\u010d<\/li>\n\n\n\n<li>v\u00fdnosy dan\u011b z&nbsp;nemovitost\u00ed se ponechaj\u00ed ve v\u00fd\u0161i 100 % obc\u00edm<\/li>\n\n\n\n<li>evidence dohod o proveden\u00ed pr\u00e1ce se zjednodu\u0161\u00ed<\/li>\n\n\n\n<li>DPH: ti\u0161t\u011bn\u00e1 periodika se nov\u011b budou danit 12% sazbou; kojeneck\u00e1 voda, menstrua\u010dn\u00ed pot\u0159eby, pleny, miner\u00e1lky a palivov\u00e9 d\u0159evo z\u016fstanou v&nbsp;sazb\u011b<br>21%<\/li>\n\n\n\n<li>nav\u00fd\u0161en\u00ed sazby dan\u011b z&nbsp;nemovitost\u00ed bude o 1,8 n\u00e1sobek a mo\u017enost zaveden\u00ed m\u00edstn\u00edho obecn\u00edho koeficientu na zem\u011bd\u011blsk\u00e9 pozemky<\/li>\n\n\n\n<li>sn\u00ed\u017een\u00ed st\u00e1tn\u00ed podpory u stavebn\u00edho spo\u0159en\u00ed maxim\u00e1ln\u011b na 1&nbsp;000 K\u010d<\/li>\n\n\n\n<li>zm\u011bna podm\u00ednek vypl\u00e1cen\u00ed podpory v&nbsp;nezam\u011bstnanosti<\/li>\n\n\n\n<li>sn\u00ed\u017een\u00ed n\u00e1rodn\u00edch dotac\u00ed<\/li>\n\n\n\n<li>u vybran\u00fdch da\u0148ov\u00fdch zam\u011bstnaneck\u00fdch benefit\u016f nastane souhrnn\u00e9 zastropov\u00e1n\u00ed na \u00farovni poloviny pr\u016fm\u011brn\u00e9 mzdy v&nbsp;p\u0159edch\u00e1zej\u00edc\u00edm obdob\u00ed<\/li>\n\n\n\n<li>zdra\u017een\u00ed d\u00e1lni\u010dn\u00ed zn\u00e1mky<br>z 1&nbsp;500 K\u010d na 2&nbsp;300 K\u010d za rok<br>a ka\u017edoro\u010dn\u011b bude podl\u00e9hat valorizaci<\/li>\n\n\n\n<li>zru\u0161en\u00ed da\u0148ov\u00e9ho benefitu v&nbsp;podob\u011b mana\u017eersk\u00fdch byt\u016f, kter\u00e9 by se v\u0161ak nem\u011blo t\u00fdkat t\u011bch, kte\u0159\u00ed p\u0159ed \u00fa\u010dinnost\u00ed z\u00e1kona m\u011bli v&nbsp;takov\u00fdch bytech trval\u00e9 bydli\u0161t\u011b<\/li>\n\n\n\n<li>u spot\u0159ebn\u00ed dan\u011b z&nbsp;lihu pak p\u0159edpokl\u00e1d\u00e1 zkr\u00e1cen\u00ed p\u016fvodn\u011b \u010dty\u0159let\u00e9ho obdob\u00ed postupn\u00e9ho navy\u0161ov\u00e1n\u00ed sazby t\u00e9to dan\u011b na t\u0159\u00edlet\u00e9<\/li>\n\n\n\n<li>m\u00edrn\u011bj\u0161\u00ed zda\u0148ov\u00e1n\u00ed tzv. alternativn\u00edch nikotinov\u00fdch produkt\u016f (nap\u0159. elektronick\u00fdch cigaret a nikotinov\u00fdch s\u00e1\u010dk\u016f)<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-45e850418dea33b941e23e017b80e0ec\"><strong>\ud83d\udfe2Spr\u00e1vce dan\u011b m\u016f\u017ee v&nbsp;ur\u010dit\u00fdch p\u0159\u00edpadech vr\u00e1tit da\u0148ov\u00e9mu subjektu neopr\u00e1vn\u011bn\u011b \u00fa\u010dtovanou DPH<\/strong><\/p>\n\n\n\n<p>Soudn\u00ed dv\u016fr Evropsk\u00e9 unie (SDEU) v&nbsp;rozsudku ze dne 7. 9. 2023, sp. zn. C-453\/22 (<em>Sch\u00fctte<\/em>), rozhodl, \u017ee <strong>da\u0148ov\u00fd subjekt m\u00e1 pr\u00e1vo po\u017eadovat po spr\u00e1vci dan\u011b vr\u00e1cen\u00ed uhrazen\u00e9 DPH, kterou mu dodavatel neopr\u00e1vn\u011bn\u011b vy\u00fa\u010dtoval, ale z&nbsp;d\u016fvodu uplynut\u00ed proml\u010dec\u00ed lh\u016fty mu da\u0148 ji\u017e nevr\u00e1t\u00ed<\/strong>.<\/p>\n\n\n\n<p>V&nbsp;dan\u00e9m p\u0159\u00edpad\u011b \u0161lo o kauzu n\u011bmeck\u00e9ho zem\u011bd\u011blce, kter\u00fd nakupoval d\u0159evo u sv\u00fdch dodavatel\u016f, kter\u00e9 d\u00e1le dod\u00e1val sv\u00fdm z\u00e1kazn\u00edk\u016fm, p\u0159i\u010dem\u017e <strong>na vstupu uplat\u0148oval z\u00e1kladn\u00ed sazbu DPH, ale na v\u00fdstupu sazbu sn\u00ed\u017eenou<\/strong>.<\/p>\n\n\n\n<p>N\u00e1sledn\u011b v\u0161ak n\u011bmeck\u00fd soud rozhodl, \u017ee i <strong>u dan\u011b na vstupu se m\u011bla uplatnit sn\u00ed\u017een\u00e1 sazba<\/strong>.<\/p>\n\n\n\n<p>Spr\u00e1vce dan\u011b n\u00e1sledn\u011b vym\u011b\u0159il zem\u011bd\u011blci dlu\u017enou DPH a \u00faroky proto, \u017ee si na vstupu n\u00e1rokoval neopr\u00e1vn\u011bn\u011b vy\u0161\u0161\u00ed da\u0148.<\/p>\n\n\n\n<p>Subdodavatel\u00e9 da\u0148ov\u00e9 doklady neopravili a neopr\u00e1vn\u011bnou DPH nevr\u00e1tili, proto\u017ee mezit\u00edm uplynula proml\u010dec\u00ed lh\u016fta. Da\u0148ov\u00fd subjekt se tedy n\u00e1sledn\u011b obr\u00e1til na spr\u00e1vce dan\u011b, po kter\u00e9m \u017e\u00e1dal prominut\u00ed dodate\u010dn\u011b vym\u011b\u0159en\u00e9 DPH a \u00farok\u016f.<\/p>\n\n\n\n<p><strong>SDEU sv\u00fdm rozhodnut\u00edm potvrdil, \u017ee tato jeho \u017e\u00e1dost byla opr\u00e1vn\u011bn\u00e1<\/strong>. Podle SDEU by jinak byl da\u0148ov\u00fd subjekt nep\u0159im\u011b\u0159en\u011b sankcionov\u00e1n odep\u0159en\u00edm n\u00e1roku na vr\u00e1cen\u00ed chybn\u011b vy\u00fa\u010dtovan\u00e9 a bezd\u016fvodn\u011b odveden\u00e9 DPH, kdy\u017e ve v\u011bci nebyl prok\u00e1z\u00e1n da\u0148ov\u00fd \u00fanik ani po\u0161kozen\u00ed rozpo\u010dtu \u010dlensk\u00e9ho st\u00e1tu.<\/p>\n\n\n\n<p><strong>SDEU d\u00e1le uvedl, \u017ee pokud by subdodavatel\u00e9 n\u00e1sledn\u011b da\u0148ov\u00e9 doklady opravili, \u0161lo by z&nbsp;jejich strany o \u00famysl z\u00edskat da\u0148ovou v\u00fdhodu<\/strong>, a v&nbsp;takov\u00e9m p\u0159\u00edpad\u011b by n\u00e1sledn\u00e9 vr\u00e1cen\u00ed DPH subdodavatel\u016fm bylo vylou\u010deno.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-2fe27142cbc771f029b9876a8abaa019\">\ud83d\udfe2<strong>Marketingov\u00e9 slu\u017eby a distribuce l\u00e9\u010div jako samostatn\u00e1 pln\u011bn\u00ed pro \u00fa\u010dely DPH<\/strong><\/p>\n\n\n\n<p>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud (NSS) v&nbsp;minulosti opakovan\u011b judikoval, \u017ee <strong>je t\u0159eba rozli\u0161ovat mezi p\u0159\u00edjemcem marketingov\u00e9 slu\u017eby<\/strong> \u2013 tedy objednavatelem slu\u017eby, kter\u00fd z&nbsp;n\u00ed m\u00e1 prosp\u011bch \u2013 <strong>a p\u0159\u00edjemcem marketingov\u00e9 informace.<\/strong><\/p>\n\n\n\n<p>V projedn\u00e1van\u00e9m p\u0159\u00edpad\u011b pak NSS zohlednil z\u00e1v\u011bry t\u00e9to judikatury v&nbsp;oblasti p\u0159\u00edsn\u011b regulovan\u00e9ho trhu s&nbsp;l\u00e9\u010divy.<\/p>\n\n\n\n<p>V&nbsp;dan\u00e9m p\u0159\u00edpad\u011b \u010desk\u00e1 farmaceutick\u00e1 spole\u010dnost, kter\u00e1 je sou\u010d\u00e1st\u00ed mezin\u00e1rodn\u00ed skupiny spole\u010dnost\u00ed, poskytovala marketingov\u00e9 slu\u017eby jin\u00e9 spole\u010dnosti z&nbsp;dan\u00e9 skupiny se s\u00eddlem v&nbsp;zahrani\u010d\u00ed.<\/p>\n\n\n\n<p>Slu\u017eby pova\u017eovala za samostatn\u00e1 pln\u011bn\u00ed s&nbsp;m\u00edstem pln\u011bn\u00ed v&nbsp;zahrani\u010d\u00ed. Spr\u00e1vce dan\u011b v\u0161ak slu\u017eby pova\u017eoval za vedlej\u0161\u00ed pln\u011bn\u00ed, kter\u00e9 z\u016fstalo ned\u00edlnou sou\u010d\u00e1st\u00ed hlavn\u00edho pln\u011bn\u00ed spo\u010d\u00edvaj\u00edc\u00edho v&nbsp;distribuci l\u00e9\u010div na \u00fazem\u00ed \u010cesk\u00e9 republiky, a m\u011bly proto podle jeho n\u00e1zoru b\u00fdt zahrnut\u00e9 do z\u00e1kladu dan\u011b p\u0159i prodeji l\u00e9\u010div v&nbsp;tuzemsku.<\/p>\n\n\n\n<p><strong>NSS se p\u0159iklonil na stranu farmaceutick\u00e9 spole\u010dnosti, kdy\u017e ta podle n\u011bho nedod\u00e1v\u00e1 sv\u00fdm z\u00e1kazn\u00edk\u016fm vedle l\u00e9k\u016f \u017e\u00e1dn\u00e1 dal\u0161\u00ed pln\u011bn\u00ed.<\/strong><\/p>\n\n\n\n<p>Rozsudkem ze dne 17.&nbsp;8. 2023, \u010d. j. 6 Afs 125\/2022-59, <strong>zam\u00edtl kasa\u010dn\u00ed st\u00ed\u017enost spr\u00e1vce dan\u011b s&nbsp;od\u016fvodn\u011bn\u00edm, \u017ee v&nbsp;p\u0159\u00edpad\u011b distribuce l\u00e9k\u016f nelze za sou\u010d\u00e1st hodnoty protipln\u011bn\u00ed pova\u017eovat \u00faplatu za marketingov\u00e9 slu\u017eby neposkytnut\u00e9 z\u00e1kazn\u00edk\u016fm, kte\u0159\u00ed byli pouze p\u0159\u00edjemci marketingov\u00e9 informace<\/strong>.<\/p>\n\n\n\n<p>P\u0159\u00edjemcem vlastn\u00ed marketingov\u00e9 slu\u017eby byla jin\u00e1 zahrani\u010dn\u00ed spole\u010dnost ze skupiny da\u0148ov\u00e9ho subjektu, a proto \u00faplatu za marketingov\u00e9 slu\u017eby nelze zahrnout do z\u00e1kladu DPH.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color has-medium-font-size wp-elements-55e25b6e16b4bdc603974668051dc4e6\">\ud83d\udfe2<strong>Zdravotn\u00ed poji\u0161t\u011bn\u00ed cizinc\u016f<\/strong><\/p>\n\n\n\n<p>Dne 20. 9. 2023 nabyl \u00fa\u010dinnosti z\u00e1kon \u010d.&nbsp;278\/2023 Sb., <strong>novelizuj\u00edc\u00ed z\u00e1kon o pobytu cizinc\u016f v&nbsp;oblasti zdravotn\u00edho poji\u0161t\u011bn\u00ed cizinc\u016f<\/strong>.<\/p>\n\n\n\n<p>Z\u00e1kon nic nem\u011bn\u00ed na povinnosti cizinc\u016f ze zem\u00ed mimo EU pob\u00fdvaj\u00edc\u00edch na \u00fazem\u00ed \u010cesk\u00e9 republiky po dobu del\u0161\u00ed 90 dn\u016f m\u00edt platn\u00e9 komplexn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed po celou dobu jejich pobytu.<\/p>\n\n\n\n<p><strong>Nov\u011b si v\u0161ak toto poji\u0161t\u011bn\u00ed nemusej\u00ed sjedn\u00e1vat v\u00fdlu\u010dn\u011b u V\u0161eobecn\u00e9 zdravotn\u00ed poji\u0161\u0165ovny (VZP), ale u kter\u00e9koli zdravotn\u00ed poji\u0161\u0165ovny, kter\u00e1 je opr\u00e1vn\u011bna tento typ poji\u0161t\u011bn\u00ed poskytovat. <\/strong>Cizinci, kte\u0159\u00ed maj\u00ed u\u017e d\u0159\u00edve sjednan\u00e9 poji\u0161t\u011bn\u00ed u VZP, ho mohou vypov\u011bd\u011bt do 20. 12. 2023. T\u00edm v\u0161ak nevznik\u00e1 n\u00e1rok na vr\u00e1cen\u00ed ji\u017e uhrazen\u00e9ho jednor\u00e1zov\u00e9ho pojistn\u00e9ho a nov\u00e9 poji\u0161\u0165ovn\u011b tak budou muset pojistn\u00e9 odv\u00e9st znovu.<\/p>\n\n\n\n<p><strong>Novela tak\u00e9 zv\u00fd\u0161ila limit pojistn\u00e9ho pln\u011bn\u00ed na 400&nbsp;000 EUR<\/strong>, co\u017e doprov\u00e1z\u00ed z\u00e1konn\u00e9 opr\u00e1vn\u011bn\u00ed poji\u0161\u0165oven nav\u00fd\u0161it kv\u016fli tomu pojistn\u00e9. VZP v\u0161ak vydala prohl\u00e1\u0161en\u00ed, \u017ee nav\u00fd\u0161en\u00ed pojistn\u00e9ho nezva\u017euje.<\/p>\n\n\n\n<p><strong>Novela zav\u00e1d\u00ed povinnou \u00fa\u010dast cizinc\u016f mlad\u0161\u00edch 18 let pob\u00fdvaj\u00edc\u00edch v&nbsp;\u010cesk\u00e9 republice na z\u00e1klad\u011b povolen\u00ed k&nbsp;dlouhodob\u00e9mu pobytu na ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed bez mo\u017enosti nahradit jej poji\u0161t\u011bn\u00edm komer\u010dn\u00edm<\/strong>. Cizinec se stane \u00fa\u010dastn\u00edkem ve\u0159ejn\u00e9ho zdravotn\u00edho poji\u0161t\u011bn\u00ed den n\u00e1sleduj\u00edc\u00ed po skon\u010den\u00ed st\u00e1vaj\u00edc\u00edho poji\u0161t\u011bn\u00ed, co\u017e je povinen poji\u0161\u0165ovn\u011b nav\u00edc ozn\u00e1mit. Prodlou\u017een\u00ed komer\u010dn\u00edho poji\u0161t\u011bn\u00ed nebude mo\u017en\u00e9.<\/p>\n\n\n\n<p>Dosa\u017een\u00edm v\u011bku 18 let nebo koncem platnosti povolen\u00ed k&nbsp;dlouhodob\u00e9mu pobytu \u00fa\u010dast na ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed zanik\u00e1 a cizinci si n\u00e1sledn\u011b budou muset sjednat komplexn\u00ed zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p>Novela mimo jin\u00e9 zav\u00e1d\u00ed registr zdravotn\u00edho poji\u0161t\u011bn\u00ed cizinc\u016f, kter\u00fd bude provozovat \u010cesk\u00e1 kancel\u00e1\u0159 pojistitel\u016f.<\/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:\/\/www.linkedin.com\/company\/haven-advisory-advok%C3%A1tn%C3%AD-a-da%C5%88ov%C3%A1-kancel%C3%A1%C5%99\/mycompany\/?viewAsMember=true\"><em><strong>LinkedIn | novinky z prvn\u00ed ruky<\/strong><\/em><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159in\u00e1\u0161\u00edme v\u00e1m novinky z&nbsp;oblasti legislativy a judikatury z&nbsp;pr\u016fb\u011bhu listopadu a p\u0159edch\u00e1zej\u00edc\u00edch m\u011bs\u00edc\u016f. 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