{"id":2390,"date":"2024-01-30T11:46:21","date_gmt":"2024-01-30T11:46:21","guid":{"rendered":"https:\/\/haven-advisory.cz\/?p=2390"},"modified":"2024-02-26T10:50:02","modified_gmt":"2024-02-26T10:50:02","slug":"pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024","status":"publish","type":"post","link":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/","title":{"rendered":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024"},"content":{"rendered":"\n<p>P\u0159edstavujeme lednov\u00e9 aktuality, kter\u00e9 mimo jin\u00e9 obsahuj\u00ed informace t\u00fdkaj\u00edc\u00ed se novely z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch, uchov\u00e1n\u00ed a zpracov\u00e1n\u00ed \u00fadaj\u016f o p\u0159\u00edchoz\u00edch hovorech a zm\u011bnu sazeb DPH v\u010detn\u011b uplat\u0148ov\u00e1n\u00ed DPH u vybran\u00e9ho osobn\u00edho automobilu.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Dan\u011b<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Evidence p\u0159eshrani\u010dn\u00edch plateb a jejich p\u0159\u00edjemc\u016f pro \u00fa\u010dely DPH<\/strong><\/p>\n\n\n\n<p>Ke dni 1. 1. 2023 za\u010dala platit novela z\u00e1kona o DPH \u010d. 417\/2023 Sb., <strong>zahrnuj\u00edc\u00ed unijn\u00ed po\u017eadavky na poskytovatele platebn\u00edch slu\u017eeb<\/strong>.<\/p>\n\n\n\n<p>Poskytovatel\u00e9 (zejm\u00e9na banky) budou m\u00edt nov\u011b povinnost v\u00e9st evidenci<br>o p\u0159eshrani\u010dn\u00edch platb\u00e1ch a jejich p\u0159\u00edjemc\u00edch, ve kter\u00fdch budou muset v\u00e9st \u00fadaje o v\u0161ech p\u0159eshrani\u010dn\u00edch (tedy i mimounijn\u00edch) platb\u00e1ch.<\/p>\n\n\n\n<p>C\u00edlem nov\u00e9 pr\u00e1vn\u00ed \u00fapravy je umo\u017enit spr\u00e1vci dan\u011b odhalovat podvody v&nbsp;oblasti DPH a bojovat proti nim.<\/p>\n\n\n\n<p><strong>Z\u00e1kon vymezuje, jak\u00e9 platby je nutn\u00e9 evidovat, a tak\u00e9 specifikuje, jak\u00e9 informace<br>o t\u011bchto platb\u00e1ch maj\u00ed b\u00fdt uchov\u00e1van\u00e9. D\u00e1le k\u00fdm a do jak\u00e9 lh\u016fty mus\u00ed b\u00fdt evidence zaznamenan\u00e1.<\/strong><\/p>\n\n\n\n<p>Pro evidenci t\u011bchto plateb z\u0159\u00eddila finan\u010dn\u00ed spr\u00e1va Centr\u00e1ln\u00ed elektronick\u00fd syst\u00e9m platebn\u00edch informac\u00ed (CESOP).<\/p>\n\n\n\n<p>Bli\u017e\u0161\u00ed informace: <a href=\"https:\/\/www.financnisprava.cz\/cs\/mezinarodni-spoluprace\/mezinarodni-spoluprace-a-dph\/cesop\/zakladni-informace-k-cesop\">https:\/\/www.financnisprava.cz\/cs\/mezinarodni-spoluprace\/mezinarodni-spoluprace-a-dph\/cesop\/zakladni-informace-k-cesop<\/a><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Informace Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed k&nbsp;uplat\u0148ov\u00e1n\u00ed DPH od ledna 2024<\/strong><\/p>\n\n\n\n<p>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed (GF\u0158) vydalo za\u010d\u00e1tkem ledna <strong>dv\u011b informace t\u00fdkaj\u00edc\u00ed se zm\u011bn sazeb DPH a uplat\u0148ov\u00e1n\u00ed DPH u vybran\u00e9ho osobn\u00edho automobilu, kter\u00e9 jsou platn\u00e9 k 1. 1. 2024.<\/strong><\/p>\n\n\n\n<p><strong>Informace ke zm\u011bn\u00e1m sazeb se zab\u00fdv\u00e1:<\/strong><\/p>\n\n\n\n<ul>\n<li>definic\u00ed vybran\u00fdch n\u00e1poj\u016f a pitn\u00e9 vody;<\/li>\n\n\n\n<li>osvobozen\u00edm od dan\u011b p\u0159i dod\u00e1n\u00ed knih;<\/li>\n\n\n\n<li>uplatn\u011bn\u00ed sn\u00ed\u017een\u00e9 sazby dan\u011b p\u0159i poskytnut\u00ed stavebn\u00edch nebo mont\u00e1\u017en\u00edch prac\u00ed a p\u0159i dod\u00e1n\u00ed stavby pro soci\u00e1ln\u00ed bydlen\u00ed;<\/li>\n\n\n\n<li>re\u017eimem DPH p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed z\u00e1loh uhrazen\u00fdch do konce roku 2023, upozor\u0148uje na vyhl\u00e1\u0161ku o formul\u00e1\u0159ov\u00fdch pod\u00e1n\u00edch;<\/li>\n\n\n\n<li>sazbami DPH u pozemn\u00ed hromadn\u00e9 dopravy osob;<\/li>\n\n\n\n<li>prod\u00e1v\u00e1n\u00ed n\u00e1poj\u016f v&nbsp;r\u00e1mci stravovac\u00ed a ubytovac\u00ed slu\u017eby, d\u00e1le zdravotnick\u00fdch prost\u0159edk\u016f;<\/li>\n\n\n\n<li>dod\u00e1n\u00ed kojeneck\u00e9 v\u00fd\u017eivy, k\u00e1vy, \u010daje a jin\u00fdch potravin v&nbsp;such\u00e9m stavu.<\/li>\n<\/ul>\n\n\n\n<p><strong>Informace k&nbsp;uplat\u0148ov\u00e1n\u00ed DPH u vybran\u00e9ho osobn\u00edho automobilu p\u0159in\u00e1\u0161\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li>jeho vlastn\u00ed definici, a tak\u00e9 postup v\u00fdpo\u010dtu maxim\u00e1ln\u00edho limitu n\u00e1roku na odpo\u010det v&nbsp;p\u0159\u00edpad\u011b pom\u011brn\u00e9ho n\u00e1roku, technick\u00e9ho zhodnocen\u00ed;<\/li>\n\n\n\n<li>postup limitace v&nbsp;p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed vybran\u00e9ho vozu za \u00fa\u010delem jeho dal\u0161\u00edho prodeje;<\/li>\n\n\n\n<li>(ne)omezen\u00ed odpo\u010dtu DPH u leasingov\u00fdch spole\u010dnost\u00ed;<\/li>\n\n\n\n<li>p\u0159echodn\u00e1 ustanoven\u00ed pro p\u0159\u00edpad zaplacen\u00ed z\u00e1lohy do konce roku 2023 v\u010detn\u011b postupu u n\u00e1sledn\u00e9ho technick\u00e9ho zhodnocen\u00ed automobil\u016f.<\/li>\n<\/ul>\n\n\n\n<p>GF\u0158 v\u00a0informaci upozor\u0148uje tak\u00e9 na to, \u017ee prodej takov\u00e9ho vozidla nep\u0159edstavuje pro \u00fa\u010dely DPH zm\u011bnu rozsahu pou\u017eit\u00ed dlouhodob\u00e9ho majetku a nezakl\u00e1d\u00e1 tak mo\u017enost nav\u00fd\u0161it p\u016fvodn\u011b uplatn\u011bn\u00fd odpo\u010det.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Novela z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch<\/strong><\/p>\n\n\n\n<p>Od lednov\u00e9 novely z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch si vl\u00e1da slibuje <strong>zejm\u00e9na zjednodu\u0161en\u00ed a urychlen\u00ed procesu poskytov\u00e1n\u00ed investi\u010dn\u00edch pob\u00eddek<\/strong> pro projekty p\u0159isp\u00edvaj\u00edc\u00ed k&nbsp;rozvoji region\u016f, zam\u011bstnanosti a vzd\u011bl\u00e1v\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>Novela ru\u0161\u00ed povinnost p\u0159edkl\u00e1dat vl\u00e1d\u011b k projedn\u00e1n\u00ed ka\u017edou \u017e\u00e1dost o investi\u010dn\u00ed pob\u00eddku<\/strong>, p\u0159edev\u0161\u00edm ve form\u011b slevy na dani z p\u0159\u00edjmu.<\/p>\n\n\n\n<p>Rozhodovat bude nov\u011b Ministerstvo pr\u016fmyslu a obchodu na z\u00e1klad\u011b stanovisek dot\u010den\u00fdch ministerstev, zejm\u00e9na Ministerstva financ\u00ed, a to ve zkr\u00e1cen\u00e9 dob\u011b pro vyd\u00e1n\u00ed rozhodnut\u00ed.<\/p>\n\n\n\n<p>Vl\u00e1d\u011b se budou p\u0159edkl\u00e1dat pouze \u017e\u00e1dosti t\u00fdkaj\u00edc\u00ed se strategick\u00fdch investic, tj. investi\u010dn\u00edch akc\u00ed, kde je poskytovan\u00e1 hmotn\u00e1 podpora na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho a nehmotn\u00e9ho majetku.<\/p>\n\n\n\n<p>Novela se vztahuje i na \u017e\u00e1dosti podan\u00e9 p\u0159ed jej\u00ed \u00fa\u010dinnost\u00ed. Novinkou je tak\u00e9 zaveden\u00ed tzv. <strong>dorovn\u00e1vac\u00ed dan\u011b vztahuj\u00edc\u00ed se na \u010desk\u00e9 spole\u010dnosti pat\u0159\u00edc\u00ed do velk\u00e9 nadn\u00e1rodn\u00ed \u010di n\u00e1rodn\u00ed skupiny<\/strong>.<\/p>\n\n\n\n<p>Odborn\u00edci upozor\u0148uj\u00ed na to, \u017ee v&nbsp;p\u0159\u00edpad\u011b subjekt\u016f podl\u00e9haj\u00edc\u00edch dorovn\u00e1vac\u00ed dani \u010derpaj\u00edc\u00edch z\u00e1rove\u0148 slevu na dani v&nbsp;r\u00e1mci investi\u010dn\u00edch pob\u00eddek m\u016f\u017ee dorovn\u00e1vac\u00ed da\u0148 v\u00fdrazn\u011b sn\u00ed\u017eit p\u0159\u00edpadnou da\u0148ovou \u00fasporu.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Soukrom\u00e9 pr\u00e1vo<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Soub\u011bh smlouvy o v\u00fdkonu funkce a pracovn\u00ed smlouvy<\/strong><\/p>\n\n\n\n<p>\u00dastavn\u00ed soud (\u00daS) se ke dni 17. 1. 2024, sp. zn. III. \u00daS 410\/23, vyj\u00e1d\u0159il k ot\u00e1zce <strong>soub\u011bhu smlouvy o v\u00fdkonu funkce \u010dlena statut\u00e1rn\u00edho org\u00e1nu a tzv. mana\u017eersk\u00e9 (pracovn\u00ed) smlouvy<\/strong>.<\/p>\n\n\n\n<p>V&nbsp;dan\u00e9 v\u011bci \u0161lo o st\u011b\u017eovatele, kter\u00fd p\u016fsobil jako <strong>p\u0159edseda p\u0159edstavenstva v\u00fdznamn\u00e9 akciov\u00e9 spole\u010dnosti z&nbsp;oblasti potravin\u00e1\u0159sk\u00e9ho pr\u016fmyslu a z\u00e1rove\u0148 ve firm\u011b zast\u00e1val funkci gener\u00e1ln\u00edho \u0159editele<\/strong> na z\u00e1klad\u011b mana\u017eersk\u00e9 smlouvy sjednan\u00e9 jako pracovn\u011bpr\u00e1vn\u00ed, a posouzen\u00ed smluvn\u00edho soub\u011bhu.<\/p>\n\n\n\n<p><strong>\u00daS \u0159\u00edk\u00e1, \u017ee uzav\u0159en\u00ed mana\u017eersk\u00e9 smlouvy m\u016f\u017ee b\u00fdt pod\u0159\u00edzen\u00e9 z\u00e1kon\u00edku pr\u00e1ce, ale jen za ur\u010dit\u00fdch podm\u00ednek<\/strong>. Nem\u011blo by to z\u00e1rove\u0148 v\u00e9st k&nbsp;obch\u00e1zen\u00ed \u00fapravy odm\u011b\u0148ov\u00e1n\u00ed za v\u00fdkon funkce \u010dlena statut\u00e1rn\u00edho org\u00e1nu, kdy\u017e na rozd\u00edl od mzdy sjednan\u00e9 v&nbsp;mana\u017eersk\u00e9 smlouv\u011b mus\u00ed odm\u011bnu za v\u00fdkon funkce \u010dlena statut\u00e1rn\u00edho org\u00e1nu schv\u00e1lit nejvy\u0161\u0161\u00ed org\u00e1n spole\u010dnosti.<\/p>\n\n\n\n<p>\u00daS se p\u0159ikl\u00e1n\u00ed k&nbsp;v\u00fdkladu up\u0159ednost\u0148uj\u00edc\u00edmu v&nbsp;p\u0159\u00edpad\u011b soub\u011bhu odm\u011b\u0148ov\u00e1n\u00ed cestou odm\u011bny sjednan\u00e9 ve smlouv\u011b o v\u00fdkonu funkce, kdy\u017e sjedn\u00e1n\u00ed mzdy je podle jeho n\u00e1zoru nam\u00edst\u011b v&nbsp;p\u0159\u00edpadech delegace obchodn\u00edho veden\u00ed na t\u0159et\u00ed osoby v&nbsp;r\u00e1mci obchodn\u00edho z\u00e1vodu.<\/p>\n\n\n\n<p>V&nbsp;p\u0159\u00edpad\u011b, kdy obchodn\u00ed veden\u00ed z\u016fst\u00e1v\u00e1 delegovan\u00e9 na jednotliv\u00e9 \u010dleny statut\u00e1rn\u00edho org\u00e1nu, kte\u0159\u00ed maj\u00ed p\u0159i v\u00fdkonu t\u00e9to funkce i specifick\u00e9 povinnosti plynouc\u00ed ze z\u00e1kona<br>o obchodn\u00edch korporac\u00edch, by m\u011bli m\u00edt odm\u011bny za v\u00fdkon funkce \u010dlena statut\u00e1rn\u00edho org\u00e1nu.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>P\u0159enech\u00e1n\u00ed bytu n\u00e1jemcem t\u0159et\u00ed osob\u011b ke kr\u00e1tkodob\u00e9mu ubytov\u00e1n\u00ed jako d\u016fvod skon\u010den\u00ed n\u00e1jmu bytu<\/strong><\/p>\n\n\n\n<p>Nejvy\u0161\u0161\u00ed soud (NS) v&nbsp;rozsudku ze dne 26. 9. 2023, sp. zn. 26 Cdo 2128\/2023, konstatoval, \u017ee <strong>p\u0159enech\u00e1v\u00e1-li n\u00e1jemce pronajat\u00fd byt t\u0159et\u00edm osob\u00e1m k&nbsp;rekreaci nebo jin\u00fdm zjevn\u011b kr\u00e1tkodob\u00fdm \u00fa\u010del\u016fm (mj. prost\u0159ednictv\u00edm ubytovac\u00edch platforem typu Airbnb), pak ho u\u017e\u00edv\u00e1 k&nbsp;jin\u00e9mu \u00fa\u010delu ne\u017e k&nbsp;bydlen\u00ed, a tedy v&nbsp;rozporu s&nbsp;n\u00e1jemn\u00ed smlouvou<\/strong>.<\/p>\n\n\n\n<p>Pokud pak toto poru\u0161en\u00ed dos\u00e1hne (zejm\u00e9na vzhledem k rozsahu takov\u00e9ho nedovolen\u00e9ho zp\u016fsobu u\u017e\u00edv\u00e1n\u00ed, jeho negativn\u00edm dopad\u016fm na ostatn\u00ed obyvatele v dom\u011b apod.) takov\u00e9 intenzity, \u017ee se d\u00e1 hodnotit jako hrub\u00e9, m\u016f\u017ee pronaj\u00edmatel n\u00e1jemn\u00ed smlouvu vypov\u011bd\u011bt.<\/p>\n\n\n\n<p>I v&nbsp;p\u0159\u00edpad\u011b, \u017ee pronaj\u00edmatel s&nbsp;t\u00edmto zp\u016fsobem u\u017e\u00edv\u00e1n\u00ed bytu dal p\u0159edem souhlas, nezbavuje to n\u00e1jemce odpov\u011bdnosti za jedn\u00e1n\u00ed osoby, kter\u00e9 byt umo\u017enil u\u017e\u00edvat (kter\u00e1 se tu kr\u00e1tkodob\u011b ubytovala).<\/p>\n\n\n\n<p>Dot\u010den\u00fd souhlas toti\u017e podle NS nezbavuje n\u00e1jemce povinnosti u\u017e\u00edvat byt v&nbsp;souladu s&nbsp;n\u00e1jemn\u00ed smlouvou, tedy ani povinnosti u\u017e\u00edvat ho pouze k&nbsp;\u00fa\u010delu, ke kter\u00e9mu byl p\u0159enech\u00e1n, tj. k&nbsp;zaji\u0161t\u011bn\u00ed bytov\u00fdch pot\u0159eb.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>Osobn\u00ed \u00fadaje<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Uchov\u00e1n\u00ed a zpracov\u00e1n\u00ed \u00fadaj\u016f o p\u0159\u00edchoz\u00edch hovorech<\/strong><\/p>\n\n\n\n<p>NS v&nbsp;rozsudku ze dne 27. 9. 2023, sp. zn. 33 Cdo 347\/2023, uzav\u0159el, \u017ee <strong>\u00fadaje o odchoz\u00edch a p\u0159\u00edchoz\u00edch hovorech, kter\u00e9 prokazuj\u00ed, \u017ee volan\u00e9 \u010d\u00edslo bylo propojen\u00e9, a to v\u010detn\u011b doby vol\u00e1n\u00ed, je podnikatel povinen (opr\u00e1vn\u011bn) uchovat po vymezenou dobu.<\/strong> A to bez ohledu na to, jestli byly hovory uskute\u010dn\u011bn\u00e9 v s\u00edti jednoho oper\u00e1tora nebo mezi s\u00edt\u011bmi r\u016fzn\u00fdch oper\u00e1tor\u016f, v ustanoven\u00edch \u00a7 90 odst. 3 a 4 z\u00e1kona \u010d. 127\/2005 Sb.<\/p>\n\n\n\n<p>Z toho vypl\u00fdv\u00e1, \u017ee <strong>provozn\u00edmi \u00fadaji <\/strong>zpracov\u00e1van\u00fdmi pro pot\u0159eby vy\u00fa\u010dtov\u00e1n\u00ed poskytnut\u00fdch slu\u017eeb ve smyslu \u00a7&nbsp;90 odst. 1 z\u00e1kona \u010d. 127\/2005 Sb. <strong>jsou i \u00fadaje o p\u0159\u00edchoz\u00edch hovorech<\/strong>.<\/p>\n\n\n\n<p>Oper\u00e1tor je podle z\u00e1kona \u010d. 110\/2019 Sb., o zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f, opr\u00e1vn\u011bn po omezenou dobu tyto osobn\u00ed \u00fadaje zpracov\u00e1vat a uchov\u00e1vat. A to v&nbsp;rozsahu, kter\u00fd je nezbytn\u00fd pro poskytov\u00e1n\u00ed slu\u017eeb a pro pot\u0159eby \u00fa\u010dtov\u00e1n\u00ed a plateb za spojen\u00ed. To se t\u00fdk\u00e1 i p\u0159\u00edpadu, kdy se vztahuj\u00ed k jin\u00e9 ne\u017e reklamuj\u00edc\u00ed osob\u011b.<\/p>\n\n\n\n<p class=\"has-large-font-size\"><strong>\u0160kolsk\u00e9 pr\u00e1vo<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\ud83d\udfe2<strong>Zm\u011bny v&nbsp;pr\u00e1vn\u00ed \u00faprav\u011b p\u0159ij\u00edmac\u00edho \u0159\u00edzen\u00ed<\/strong><\/p>\n\n\n\n<p>Ke dni 1. 1. 2024 za\u010dala platit novela \u0161kolsk\u00e9ho z\u00e1kona a nov\u00e1 prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ka \u010d. 422\/2023 Sb., <strong>o p\u0159ij\u00edmac\u00edm \u0159\u00edzen\u00ed ke st\u0159edn\u00edmu vzd\u011bl\u00e1v\u00e1n\u00ed a vzd\u011bl\u00e1v\u00e1n\u00ed v&nbsp;konzervato\u0159i.<\/strong><\/p>\n\n\n\n<p>Hlavn\u00edm c\u00edlem novely je <strong>zjednodu\u0161en\u00ed procesu p\u0159ij\u00edmac\u00edho \u0159\u00edzen\u00ed<\/strong>, proto nov\u011b nen\u00ed nutn\u00e9 pod\u00e1vat z\u00e1pisov\u00e9 l\u00edstky.<\/p>\n\n\n\n<p><strong>P\u0159ihl\u00e1\u0161ku k&nbsp;p\u0159ijet\u00ed ke studiu na st\u0159edn\u00ed \u0161kole mohou uchaze\u010di pod\u00e1vat t\u0159emi zp\u016fsoby:<\/strong><\/p>\n\n\n\n<ul>\n<li>elektronickou formou s ov\u011b\u0159en\u00edm z\u00e1konn\u00e9ho z\u00e1stupce prost\u0159ednictv\u00edm elektronick\u00e9 identity;<\/li>\n\n\n\n<li>p\u00edsemn\u011b s podporou elektronick\u00e9ho syst\u00e9mu;<\/li>\n\n\n\n<li>v p\u00edsemn\u00e9 form\u011b bez elektronick\u00e9ho syst\u00e9mu.<\/li>\n<\/ul>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee uchaze\u010d nebude cht\u00edt nastoupit na ur\u010denou \u0161kolu, bude se muset vzd\u00e1t na dan\u00e9 \u0161kole \u201esv\u00e9ho m\u00edsta\u201c, form\u00e1ln\u011b jde o tzv. zp\u011btvzet\u00ed p\u0159ihl\u00e1\u0161ky.<\/p>\n\n\n\n<p><strong>Po\u010det p\u0159ihl\u00e1\u0161ek, kter\u00e9 je mo\u017en\u00e9 podat v&nbsp;1. i 2. kole p\u0159ij\u00edmac\u00edho \u0159\u00edzen\u00ed:<\/strong><\/p>\n\n\n\n<ul>\n<li>3 \u0161koly u obor\u016f vzd\u011bl\u00e1n\u00ed s maturitn\u00ed zkou\u0161kou i obor\u016f vzd\u011bl\u00e1n\u00ed s v\u00fdu\u010dn\u00edm listem;<\/li>\n\n\n\n<li>a\u017e 5 p\u0159ihl\u00e1\u0161ek v p\u0159\u00edpad\u011b obor\u016f vzd\u011bl\u00e1n\u00ed s talentovou zkou\u0161kou.<\/li>\n<\/ul>\n\n\n\n<p>Z\u00e1rove\u0148 se po\u010d\u00edt\u00e1 se syst\u00e9mem individu\u00e1ln\u00ed prioritizace p\u0159ihl\u00e1\u0161ek uchaze\u010dem. St\u0159edn\u00ed \u0161koly nov\u011b nebudou m\u00edt povinnost zohlednit jako jedno z krit\u00e9ri\u00ed p\u0159ij\u00edmac\u00edho \u0159\u00edzen\u00ed v\u00fdsledky p\u0159edchoz\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed ze Z\u0160, z\u016fst\u00e1v\u00e1 v\u0161ak mo\u017enost toto krit\u00e9rium pou\u017e\u00edt.<\/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 lednov\u00e9 aktuality, kter\u00e9 mimo jin\u00e9 obsahuj\u00ed informace t\u00fdkaj\u00edc\u00ed se novely z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch, uchov\u00e1n\u00ed a zpracov\u00e1n\u00ed \u00fadaj\u016f o p\u0159\u00edchoz\u00edch hovorech [&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 leden 2024 - 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\u2060\u2060\u2060\u2060-leden-2024\/\" \/>\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 leden 2024 - Haven Advisory\" \/>\n<meta property=\"og:description\" content=\"P\u0159edstavujeme lednov\u00e9 aktuality, kter\u00e9 mimo jin\u00e9 obsahuj\u00ed informace t\u00fdkaj\u00edc\u00ed se novely z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch, uchov\u00e1n\u00ed a zpracov\u00e1n\u00ed \u00fadaj\u016f o p\u0159\u00edchoz\u00edch hovorech [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-\u2060\u2060\u2060\u2060\u2060-leden-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"Haven Advisory\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-30T11:46:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-26T10:50:02+00:00\" \/>\n<meta name=\"author\" content=\"info@haven-advisory.cz info@haven-advisory.cz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/\",\"url\":\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/\",\"name\":\"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024 - Haven Advisory\",\"isPartOf\":{\"@id\":\"https:\/\/haven-advisory.cz\/#website\"},\"datePublished\":\"2024-01-30T11:46:21+00:00\",\"dateModified\":\"2024-02-26T10:50:02+00:00\",\"author\":{\"@id\":\"https:\/\/haven-advisory.cz\/#\/schema\/person\/2cb145725791f76aa97320d1ca15b328\"},\"breadcrumb\":{\"@id\":\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/haven-advisory.cz\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/haven-advisory.cz\/#website\",\"url\":\"https:\/\/haven-advisory.cz\/\",\"name\":\"Haven Advisory\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/haven-advisory.cz\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"cs\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/haven-advisory.cz\/#\/schema\/person\/2cb145725791f76aa97320d1ca15b328\",\"name\":\"info@haven-advisory.cz info@haven-advisory.cz\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\/\/haven-advisory.cz\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2038e22556e355d2731ef31b3f584531?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2038e22556e355d2731ef31b3f584531?s=96&d=mm&r=g\",\"caption\":\"info@haven-advisory.cz info@haven-advisory.cz\"},\"sameAs\":[\"https:\/\/haven-advisory.cz\"],\"url\":\"https:\/\/haven-advisory.cz\/aktuality\/author\/haven-admin-2023\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024 - Haven Advisory","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-\u2060\u2060\u2060\u2060\u2060-leden-2024\/","og_locale":"cs_CZ","og_type":"article","og_title":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024 - Haven Advisory","og_description":"P\u0159edstavujeme lednov\u00e9 aktuality, kter\u00e9 mimo jin\u00e9 obsahuj\u00ed informace t\u00fdkaj\u00edc\u00ed se novely z\u00e1kona o investi\u010dn\u00edch pob\u00eddk\u00e1ch, uchov\u00e1n\u00ed a zpracov\u00e1n\u00ed \u00fadaj\u016f o p\u0159\u00edchoz\u00edch hovorech [&hellip;]","og_url":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-\u2060\u2060\u2060\u2060\u2060-leden-2024\/","og_site_name":"Haven Advisory","article_published_time":"2024-01-30T11:46:21+00:00","article_modified_time":"2024-02-26T10:50:02+00:00","author":"info@haven-advisory.cz info@haven-advisory.cz","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":false,"Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/","url":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/","name":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024 - Haven Advisory","isPartOf":{"@id":"https:\/\/haven-advisory.cz\/#website"},"datePublished":"2024-01-30T11:46:21+00:00","dateModified":"2024-02-26T10:50:02+00:00","author":{"@id":"https:\/\/haven-advisory.cz\/#\/schema\/person\/2cb145725791f76aa97320d1ca15b328"},"breadcrumb":{"@id":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/haven-advisory.cz\/aktuality\/pravni-a-danove-aktuality-%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0%e2%81%a0-leden-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/haven-advisory.cz\/"},{"@type":"ListItem","position":2,"name":"Pr\u00e1vn\u00ed a da\u0148ov\u00e9 aktuality \u2023 leden 2024"}]},{"@type":"WebSite","@id":"https:\/\/haven-advisory.cz\/#website","url":"https:\/\/haven-advisory.cz\/","name":"Haven Advisory","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/haven-advisory.cz\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/haven-advisory.cz\/#\/schema\/person\/2cb145725791f76aa97320d1ca15b328","name":"info@haven-advisory.cz info@haven-advisory.cz","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/haven-advisory.cz\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2038e22556e355d2731ef31b3f584531?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2038e22556e355d2731ef31b3f584531?s=96&d=mm&r=g","caption":"info@haven-advisory.cz info@haven-advisory.cz"},"sameAs":["https:\/\/haven-advisory.cz"],"url":"https:\/\/haven-advisory.cz\/aktuality\/author\/haven-admin-2023\/"}]}},"_links":{"self":[{"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/posts\/2390"}],"collection":[{"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/comments?post=2390"}],"version-history":[{"count":9,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/posts\/2390\/revisions"}],"predecessor-version":[{"id":2547,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/posts\/2390\/revisions\/2547"}],"wp:attachment":[{"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/media?parent=2390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/categories?post=2390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haven-advisory.cz\/wp-json\/wp\/v2\/tags?post=2390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}