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O÷UÊéPÊM é TQéPÊM ::8 Vydavatel Poradce s.r.o. Hlavní třída 28/2020, Český Těšín IČ: 25836200 e-shop: www.i-poradce.cz Odpovědná redaktorka Jarmila Blaščíková Spolupracovníci Ing. Eva Sedláková Ing. Václav Benda JUDr. Ladislav Jouza Ing. Ivan Macháček Ing. Antonín Daněk Ing. Pavel Novák Objednávky a distribuce www.i-poradce.cz, e-shop Doručíme poštou nebo kurýrem. Zákaznické centrum pondělí – pátek - 9.00 – 15.00 558-731 125, 731 126, 731 127, 732 708 627, 773 670 836 abo@i-poradce.cz www.i-poradce.cz Sazba/Tisk inFORM vydavateľstvo, s.r.o. leden 2024 Za správnost údajů v příspěvcích odpovídají autoři.
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Zákon o DPH – změny
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BQ FEĞ ud rs`mnuhrjt jd Jnnqchm` m Oġdbgncm trs`mnudm oqn ßqnchmm cĬlÏ SĻ[T YT] ©]^eð bcPeTQ]İ iĻZ^] lt u anqt y`ti`kn idcmnym` m rnZcTað W^ e r " _İb\ Q STUX]dYT tgk`r r oġdcjk`c`sdkh u snl rlxrkt+ ` Uxldydm onilt ckd ¢ 37 ncrs- 4 YPZ^ rs`uat oqn axckdm eT ZcTaĴ d uxldydm rs`uda oqn axckdm ckd o rl- a( YCOG cn 20- 01- 1/129 eİRT ]Tý _^[^eX]P _^S[PW^eĴ _[^RWh mnu gn rs`udam gn y jnm` s j`i b rd qnchmm gn cnlt ` axsnu gn cnlt ¢ 37 ncrs- 4 o rl- a( YCOG9 b[^dýİ axckdm rd mnudknt YCOG uăbmă mdylămhkn- Rs`ua`lh oqn rnbh km axckdm rd oqn dkx c`mą y oĦhc`m gncmnsx qnytl Qnchmm cĬl Qr_lmtgqim EDĝ i twkcxcl nmhks a( rs`ua` qnchmm gn cnlt onckd np tÞ`wrmt bĨkÎ _ Þpmbgll bĨk bjc l af nĠcbngqĨ snp_tsh a af i_r_qrp s ?^S[T bcPaĴ Ĩ_aPeh YT a^SX]]ð Sö\ ¡ 26 mbqr, 0 n qk, _' _ `' XBNF8 lckmtgrmqr + idgn onck`gnu okneh\TiT] ^SZPiT\ ]P ZPcPbcaĻ[]İ Rntgk`r r oĦdcjk`c`sdkh u snl rlxrkt+ bg` mdoĦdr`gtid 24/ l1+ ehW[ĻąZd YTYİý _ĉİ[^WP ķ # STUX]dd uxldydm rs`uda oqn axckdm ckd mnu YT a^SX]]ð Sö\ YPZ^ bcPeQd _a^ gn rs`udam gn y jnm` s j`i b rd qnchm- ` Uxldydm onilt ckd ¢ 37 ncrs- 4 QhS[T]İ eT ZcTaĴ eİRT ]Tý _^[^eX]P o rl- a( YCOG nc 0- 0- 1/139 m gn cnlt ` axsnu gn cnlt rd mnudknt _^S[PW^eĴ _[^RWh ^S_^eİSĻ _^ýP¢ 37 ncrs- 4 o rl- a( YCOG9 YCOG uąbmą mdyląmhknSPeZö\ ]P squ`k qnchmm axcOĦdcjk`c`sdkh tudcdmnt `qftldms`bh Rs`ua`lh oqn rnbh km axckdm rd oqn kdm ` id j snltsn dkt tq dm` FEĞ cnokĘtid u snl rlxrkt+ d mdkyd ux- dkx c`mą y oĦhc`m gncmnsx qnytl A^SX]]ð Sö\ \öýT \İc ]TYeðąT cĉX bg yds ontyd y ¢ 2/0 mnu gn rs`udam gn a( rs`ua` qnchmm gn cnlt onckd qr_bP\^bcPc]Ĵ Qhch ]TYeðąT SeĦ ]PStc`l fm x iml_+ idgn onck`gnu y jnm`+ m` jsdq roq umą ontj`yti oĦdciT\]İ _^S[Pýİ P YTS]^ _^SiT\]İ oknbg` mdoĦdr`gtid 24/ l1+ jk`c`sdk + `kd id mtsm onrntchs mnudkt _^S[Pýİ P _^SZa^eİ Jr ! _İb\ P YCOG jnlokdwm l ongkdcdl- FEĞ l 3TUX]XRT a^SX]]ĴW^ S^\d YT ^S Q^S ! ehW[ĻąZh ķ $ ! % BQ L y` sn+ d id mtsm oĦhgk cmnts h j cĩuncnu ! !# ©a^iąİĉT]P e b^deXb[^bcX bT i\Ħs ?^S[T ]^eĴ Ĩ_aPeh YT a^SX]]ð\ S^yoq uą j mnu lt rs`udam lt y jnmt+ ckd ]^d bcPeTQ]İRW _PaP\Tcaö cĉTcİW^ ]PS\T\ bcPeQP _a^ QhS[T]İ eT ZcTaĴ jsdq rd l`i onilx ßaxsnu cĩlÏ ` ßqn- iT\]İW^ _^S[Pýİ D a^SX]]ĴW^ S^\d YT eİRT ]Tý _^[^eX]P _^S[PW^eĴ _[^RWh chmm cĩlÏ `okhjnu`s ud u`yaą m` uxld- ^S ! !# _ĉX b_[]Ħ]İ iĻZ^]]ðRW _^Sb[^dýİ axckdm P ZcTaĻ \Ļ ]TYeðąT ydm ud uxgk bd - 4/0.1//5 Ra-+ n sdbg- \İ]TZ \^ý]^ _ĉX_dbcXc cĉTcİ _^S[Pýİ ]TcĉX bP\^bcPc]Ĵ Qhch ]TYeðąT SeĦ mhbj bg on `c`ub bg m` rs`uax+ ud ymąm YT] _^S Za^eT\ P[T X _^S _[^RW^d bcĉT]PSiT\]İ P YTS]^ _^SiT\]İ _^S[P- onycąi bg oĦdcohrĩ- Mhbl mą id mtsm RW^d =^eĦ YT cTSh a^SX]]ð\ S^\T\ ýİ P _^SZa^eİ ]TQ^ cĉTcİ ]PSiT\]İ ycĩq`ymhs+ d h oĦdr sn+ d cnrknum cdeh- bcPeQP YTYİý cĉTcİ _^S[Pýİ YT Qdł _^S Za^_^S[Pýİ dbc^d_T]Ĵ ^S e]ĦYąİW^ [İRT mhbd nar` dm ud uxgk bd n sdbgmhbj bg eT\ _^SZa^eİ ]TQ^ _^S _[^RW^d bcĉT^Qe^S^eĴ bcĦ]h QdS^eh ^aXT]c^eP- on `c`ub bg m` rs`uax mdaxk` oĦduy`s` cn RW^d dbc^d_T]Ĵ ^S e]ĦYąİW^ [İRT ^Qe^]Ĵ Z d[Xķ]İ ķĻĉT P[Tb_^Ē ^ ! \Tcah mnu gn rs`udam gn y jnm`+ sn r`ln n rnaą S^eĴ bcĦ]h P[Tb_^Ē ^ ! \ Y s sn ylămx I deTST]ĴW^ _[h]T ýT _^Y\h Qhc^eð mdym`ldm + d ax rd j qnchmm l mdan ax- s`j okxmd+ d ßqnchmm cĬlÏ ckd mnu P a^SX]]ð Sö\ Yb^d ^S ! !# _ĉT- snu l cnlĩl ląkn oĦhrstonu`s qnyc kmą- oq`ux id hq l onildl md ßqnchmm eiPch i ]^eĴW^ bcPeTQ]İW^ iĻZ^]P iĻ- Ckd mnu gn rs`udam gn y jnm` snsh onidl cĬlÏ ckd oq`ux rs`q Z^] ķ !'" ! ! BQ Mnu rs`udam ßrs`ua` oqn axckdm Ï y`gqmtid i`jn rn- ?^S[T Q^Sö Pý # _ĉTRW^S]ðRW dbcP]^y jnm mdtu c i`jn oncl mjt+ d ax- tgqmm onidl i`j axsnu cĩl+ s`j h qnchm- eT]İ ]^eT[h I3?7 ķĻbc cĉXRĻcĻ ąTbcĻ snu ` qnchmm cnlx ltr a s ckd rs`- m cĩl- Qnchmm cĩl ` axsnu cĩl irnt ķ[ ;GE bT a^SX]]ð Sö\ aTb_ a^SX]udamă oq um bg oġdcohrĬ tq dmx j sq- s`j rs`ua`lh oqn axckdm + u mhbg 'lhln ]ð Sö\ _a^ b^RXĻ[]İ QhS[T]İ eT b\hb[d u`k lt axckdm 9X]ð\X b[^eh e ]^eðRW ihm ( u bd md onknuhm` onck`gnu oknbgx bcPaĴ Ĩ_aPeh QdST _a^ ĨķT[h _^bZhc]d_^Y\TRW ©1hc^eð P a^SX]]ð Sö\ ]T]İ ltr rknt hs j axckdm - U q`y ßrs`ua` oqn cİ bcPeTQ]İRW _aPRİ eðbcPeQh _ĉTbcPeYTS]^i]Pķ]Ħ deTST]^ ýT _^ZdS ]Tb[^- axckdm Ï id mtsm uxjk c`s u mdyląmąm l Qh ]TQ^ S^SĻ]İ _^ S^Qd Se^d [Tc ^S dýİ \^\T]cĻ[]Ħ cPc^ bcPeQP Z QhS[T]İ u ym`lt u rntk`ct rd rnt `rm l rs`udl+ ĨķX]]^bcX ]^eT[h _^ePý^ePc iP a^SX]]ð bcPcdb Qhc^eĴW^ ķX a^SX]]ĴW^ S^\d sym- i`jn rs`uat tq dmnt rs`udamą,oq u- Sö\ aTb_ a^SX]]ð Sö\ _a^ b^RXĻ[]İ ]TicaĻRİ 3^ YTS]Ļ]İ :^^aSX]Pķ]İW^ eð- m lh oĦdcohrx j axckdm ` mhjnkh j taxsn- QhS[T]İ eT b\hb[d ]^eĴ Ĩ_aPeh EiW[TQ^ad bT ]PQİiT[P ^cĻiZP iSP bT ]^eT[^d u m h qdjqd`bh- Qnumą id mtsm uxycuh- ST\ Z c^\d ýT ©a^SX]]ð Sö\ S[T I3?7 ĨķX]]^d ^S ! !#]Ti\Ħ]X[^ gmnts y jnmmnt oncl mjt uxok u`i b ]^eĴ Ĩ_aPeh YT ąXaąİ\ _^Y\T\ ]Tý ©a^eh\TiT]İ bcPeTQ _a^ QhS[T]İ S[T ]^eĴW^ y ¢ 12/ ncrs- 0 mnu gn rs`udam gn y jnm`+ SX]]ð Sö\ S[T Ĩ_aPeh bcPaĴ R^ý _[Pcİ bcPeTQ]İW^ iĻZ^]P cðZPYİRİ bT a^SX]]Ĵ- jsdqnt id+ d rs`uat+ id ux `ctid onunkdm X _a^ a^SX]]ð Sö\ _a^ b^RXĻ[]İ QhS[T]İ W^ S^\d P Qhc^eĴW^ S^\d P c^ X b ^W[T- 'axsnu cĩl ` u y r`cą h qnchmm cĩl on- cPZ \]^ýX]P _ĉİ_PSö ]P ]Ħý bT _ĉTST\ ]P Söe^S^e^d i_aĻed _^S[T ]İý unkdm ux `cti ( kyd t u`s idm m` y jk`cą RW^S]Ļ dbcP]^eT]İ eicPWdYİ ķX \^W^d Qh[^ Ĩ\hb[T\ iĻZ^]^SĻaRT _ĉTeiİc jnk`tc` m gn qnygncmts ` idm j dkt eicPW^ePc YT ]d[^eĻ ?[Pcİ ýT ©a^SX]]ð STUX]XRT a^SX]]ĴW^ P Qhc^eĴW^ S^\d uxldydm lt u snlsn qnygncmts - J ihm - Sö\ S[T bcPaĴ Ĩ_aPeh YT ©a^SX]]ð\ i ehW[ĻąZh ķ $ ! % BQ ^ ^QTR]ðRW lt dkt md tudcdm lt u jnk`tc` m l S^\T\ X S[T Ĩ_aPeh ]^eĴ P ©a^SX]]ð Sö\ _a^ b^RXĻ[]İ QhS[T]İ _^S[T bcPaĴ qnygncmts rs`uat t u`s mdkyd_^ýPSPeRİRW ]P ehdýİeĻ]İ ĨiT\İ
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Daně a účetnictví – bez chyb, pokut a penále ®
AKTUÁLNĚ Ĩ_aPeh YT ©a^SX]]ð\ S^\T\ _a^ b^ Qr_lmtgqim EDĝ i nĠcafmbl k sqr_- y jnm` n COG t mdlnuhs bg uąb on 0- 0- lmtcl k lmtcjw XBNF Ì `mbw /+1 j, 1/05 rd cn onck`gnu oknbgx qnchmm gn RXĻ[ ]İ QhS[T]İ X S[T Ĩ_aPeh ]^eĴ cnlt oqn rnbh km axckdm rd y`on s 3^ YTS]Ļ]İ :^^aSX]Pķ]İW^ eðQ^ad bT JVT &x_nm cr qr_tc`l af np_a '8 Uygkdcdl j snlt+ d l FEĞ y` sn+ d u rnt ds onck`gnu bg oknbg u dbg l rs]PQİiT[P ^cĻiZP iSP \PYİ _ĉTRW^S]Ļ uxldydm qnchmm gn h axsnu gn cnlt mnrs qnchmm gn cnlt 'jtbgxĘ+ onjnid+ dbcP]^eT]İ ]^eT[h I3?7 _a^ ©a^SX]mdm`ym`kn y r`cm bg yląm+ o`j ax bgncax+ rnbh km y`Ħ ydm + oq`bnum`+ ]ð Sö\ ķX ©a^SX]]ð Sö\ _a^ b^RXrd oĦdbgncm trs`mnudm j y jnmt f`q + onjtc id u QC(- Mdy`on s u rd Ļ[]İ QhS[T]İ ]ĦYPZð aTĻ[]ð S^_PS S^ - 173.1/10 Ra- s j`i b bg rd y`on ds rnt ds onck`gnu bg oknbg oqnrsnq+ jsdq I3?7 b ĨķX]]^bcİ ^S ! !# BcTYrs`udam bg oq`b mdląk` qd kmą `okhjnu`s mdirnt l rsmnrs 'a`kj mx+ knc hd+ sdq`]Ħ cPZ iSP \PYİ ]ĦYPZð aTĻ[]ð S^_PS rx+ oĩc`( ` rnt ds onck`gnu bg oknbg _ĉTRW^S]Ļ dbcP]^eT]İ ]^eT[h I3?7 l rsmnrs + jsdq sunĦ syu- oĦ rkt dmrsu cðZPYİRİRW bT iP_^ķTcİ bcPeTQ]İRW _aPRİ Onck`gnu oknbg` QC 'm`oĦ- f`q + jsdq id lhln cĩl(- _ĉTRW^S]Ļ dbcP]^eT]İ ]^eT[h I3?7 =^eð bcPeTQ]İ iĻZ^] ^_a^cX bcĻePYİRİ Onck`gnunt oknbgnt l rsmnrsh ` oqnrQ^Sh " ķ[ ;GE Ĩ_aPeĦ iPWa]dYT STUX]XRX _^S[PW^eĴ snqĩ rd qnytl idihbg umhsĦm m k`om FEĞ ud rs`mnuhrjt jd Jnnqchm` m - _[^RWh r " _İb\ ] oknbg` ldyh k bm lh jnmrsqtjbdlh rsąm lt u anqt y`ti`kn idcmnym` m rn- ¡ /1 n qk, l' x iml , 061-0.0/ Q`,* u oĩcnqxrm l oqĩląst cnlt- L rsmnrtgk`r r oġdcjk`c`sdkh u snl rlxrkt+ qr_tc`l x iml8 s id sĦda` qnytląs oqnrsnqnuą ty`uĦdd oġdbgncm trs`mnudm j y jnmt U snlsn y jnmą rd c kd qnytl 9 mnt rs rs`udam gn c k`+ uxldydmnt - 173.1/10 Ra- s j`i b bg rd onilĬ Æ onck`gnunt oknbgnt rnt ds oknbg ux- onck`gnt+ rsqnodl mdan jnmrsqtjb jqnßqnchmm cĬlÏ h ßqnchmm cĬl oqn ldydm bg umhsĦm l k bdl ruhrk bg jnm- ut ` odum lh rsąm`lh rnbh km axckdm Ï h ßy`on ds rs`- rsqtjb idcmnskhu bg l rsmnrs ` oqnrsnqĩ udam bg oq`b Ï mdl`i cm qd km rs`udamą toq`udm bg j dknu lt uxt hcno`c cn YCOG r hmmnrs nc 0- 0- s u atcnuą: u onck` bg rd hjl lh rsą- Y uăq 1/13- Ym`ldm sn+ rntgk`r FEĞ+ d m`lh mdan hjl l rsqnodl id uxldydm` E aĻ\RX :^^aSX]Pķ]İW^ eðQ^ad Qh[P ehm km ymăm mnu gn rs`udam gn y - umhsĦm l k bdl jnmrsqtjb u qnumh 0+1 _ĉTSZ[PSPcT[X _^[^ýT]P X ^cĻiZP jnm` y`gqmtid cn qnchmm bg cnlĬ l m`c qnum onck`gx: t onknncjqxs bg YTbc[X bT \^W^d _[ĻcRX 3?7 b_^[Th rs`uax+ jsdq onckd oġdcbgny gn onoĦ o`cą ncjqxs bg oqnrsnqĩ rd l rsn W]^dc ]P X]U^a\PRT ^ ch_d ]T\^eXcĴ rs`udam gn y jnm` mdaxkx y` qnchm- bgxaąi b bg ruhrk bg jnmrsqtjb onck`gn- eĦRX iP_bP]Ĵ e ZPcPbcad ]T\^eXc^bcİ m cnlx onu` nu mx- Y` qnchmm u oknbg` uxldy oq`un gk l oqĩląsdl ]P_ĉ iP_bP]ð i_öb^Q ehdýXcİ bcPeQh YPZ^ a^SX]]ð Sö\ ķX Qhc^eð Sö\ cĬl s`j atcd ln m onu` nu`s naunct uncnqnum mnrm jnmrsqtjbd+ rs`uax l`i b sġds m`cydlm onck`- 0_[XZPRT _ĉTS\Ħc]Ĵ STUX]XRT ]P _ĉİb[dą- ?^S[T r iĻZ^]P ķ !$% ! " BQ + ` sn mdidm onc jqnudl+ `kd s onc ]Ļ dbcP]^eT]İ I3?7 ]P_ĉ r #' ^Sbc $ ^ ZPcPbcad ]T\^eXc^bcİ ZPcPbcaĻ[]İ qnumnt rsġdbgntI3?7 r #' ^Sbc % I3?7 PS Qh i_ö- iĻZ^] YT ZPcPbca ]T\^eXc^bcİ eTĉTY]ð bTi]P\ ZcTað ^QbPWdYT b^dQ^a Qr_lmtgqim EDĝ i nĠcafmbl k sqr_- b^QX[P eði]P\]^d i\Ħ]d e d_[PcĒ^eĻ]İ ĨSPYö ^ ]T\^eXcðRW eĦRTRW eh\Tlmtcl k lmtcjw XBNF i nmhks Þpm- 3?7 3^ą[^ Qh Z a^iąİĉT]İ c^W^ R^ YT S^ iT]ðRW cİ\c^ iĻZ^]T\ iPWa]dYİRİ bgll bĨkÎ bjc ¡ 26 mbqr, 0 n qk, `' eð_^ķcd _^S[PW^eĴ _[^RWh iPWa]^eĻ]^ B\hb[T\ ]^eT[XiPRT dbcP]^eT]İ I3?7 YTYXRW b^d_Xb _^_Xb YTYXRW VT^\Tc_ mbqr, 3 n qk, `' XBNF8 aXRZĴ P _^[^W^eĴ daķT]İ P iĻ_Xb _aĻe Rntgk`r r oĦdcjk`c`sdkh u snl rlxrkt+ d e b^deXb[^bcX b ĨķX]]^bcİ ]^eĴW^ bcPeTQZ cĦ\c^ ]T\^eXc^bcT\ ?^S[T cĴW^ý ehm km ymąm mnu gn rs`udam gn y jnm` ]İW^ iĻZ^]P ]TQh[^ b eðYX\Z^d i\Ħ]h eT eh\TiT]İ a^SX]]ĴW^ S^\d _a^eT- dbcP]^eT]İ \Ļ ZPcPbca ]T\^eXc^by`gqmtid cn qnchmm bg cnlĩ h rs`uax+ ST]İ eĦR]Ĵ i\Ħ]h e S^bPePS]İ\ d_[Pc- cİ _^bZhc^ePc X]U^a\PRT \X\^ YX]Ĵ jsdq onckd oĦdcbgny gn rs`udam gn Ē^eĻ]İ 3?7 I c^W^c^ Söe^Sd P]X e ]^- X _a^ ĨķT[h SP]İ _^_[PcZö P YX]ðRW y jnm` mdaxkx y` qnchmm cnlx onu`eT[Xi^eP]ðRW dbcP]^eT]İRW i\XĒdYİRİRW ^QS^Q]ðRW _T]ĦýXcðRW _[]Ħ]İ nu mx- Kyd s`j jnmrs`snu`s+ d lmn h_^S[PW^e^d _[^RWd ]T]İ ^SZPi^eĻ]^ FEĞ rd ud rs`mnuhrjt jd Jnnqchm` qnchmm bg cnlĩ rd oĦhids l mnu gn ]P ]^eð bcPeTQ]İ iĻZ^] FEĞ on- m` m lt u anqt uxi cġhkn+ d id rs`udam gn y jnm` qny Ħhk` n rs`uax suqchkn+ d oqn dkx COG rd u on ds oqn dkx onrntydm rs`uax rsă dil`i b sĦds m`cydlm onck` trsntonck`gnu oknbgx mdlăm + ` h m`c kd odm nc gq`mh m qx tkhbd `kdronĘ n 1 id ln m uxbg yds y Hmenql`bd FEĞ m ontyd y ohr tudcdm u j`s`rsqt ldsqx- FEĞ s`j l y` sn+ d oĦdbgncm j tok`sĘnu m y jnm` n COG t mdln- mdlnuhsnrs - C`Ęnu rtaidjs mdrd cĬj`ym aġdldmn ontyd u oġ o`că+ trs`mnudm j y jnmt - 173.1/10 Ra- uhs bg uăb on 0- 0- 1/05d rd idcm n qnchmm cĬl+ jcx irnt ady qd km bg cno`cĩ+ mdanģ axk` j y ohrt cn j`s`rsqt mdlnuhsnrs jnmbhonu m` m` m`uqgnu`m sdws mnudkx NĠ ij_b cn kn u cnaă oġdc `okhj`b mnu gn rs`udam gn y jnm`+ jsdq rląĦnu`k jd Pmbgll bĨk npm qmag jl `wbjcl ksq y dm lmn hmx qnchmm bg cnlĩ+ j d- k r nmbj_fmtms njmafs bm 13. k0, Am rs`udam gn y jnm`+ si- oġdc 0- kdcmdl 1/13- lt ckd ehm kmą oĦhi`s gn ymąm y jnm` qc t caflm bm r rm njmafw x_nm r t = Ing. Pavel Novák ckd FEĞ mdcn knUd rlxrkt hmenql`bd FEĞ j tok`sĘnu m
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Oqhmbho cunt r`yda c`mă y oġ ilĬ tok`smăm t exyhbj bg nrna
iĻZ[PS # %"' :ķ P _ĉT_^ķİcPRİ Z^- d_[Pc]Ħ]İ bPiTQ SP]Ħ $ P !" ķX]İ TUXRXT]c ' ( :ķ ?aö\Ħa]Ļ \iSP #" (%& :ķ g "% , $'! ' ! :ķ Hra_a^ a^Z ! !# cTSh ķX]İ #" (%& :ķ _^ mhbd oqn tok`smăm oqnfqdrhum c`mă =P iĻZ[PSĦ dbcP]^eT]İ r % ^Sbc iP^Za^dW[T]İ ]P RT[Ĵ Z^ad]h ]PW^- 12 $ rd u qnbd 1/13 noqnsh qnjt 1/12 I3? eT i]Ħ]İ S^ " _a^bX]RT ! !" YT ad P a^iWaP]İ eðąT iĻZ[PSd SP]Ħ _a^ sdcx rm hk` n 07+11 $^S [TS]P ! ! _ĉX bcP]^eT]İ SP]Ħ i _ĉİY\ö UhiXRZðRW ^b^Q d_[PcĒ^eĻ] Dòd]X dòćS hĻYZORc RO\Ĩ d 9ķ ^`] c^ZOb\Ĩ\IJ ^`]U`SaWd\IJ ]Ļb[TSdYİRİ [X\Xc _a^ ^QĦ bPiQh SP]Ħ) aOhPg RO\Ĩ h ^ċIJX[ø 4= d ZSbSQV Oÿ " `( r`ya` c`mă 04 $+ jsdq rd tok`sm CYOhObSZ @]Y @]Y @]Y ! @]Y " oqn rs y jk`ct c`mă cn u d 37 eo^kf`b mol rmi^qkĩkij p^w_v /0 " 1 701 168 . 534 4/5 . 602 22/ . 25/ 5./ m rnajt oqĬlăqm lycx+ moùjĩokľ jwa^ 02 1.. 05 6.. 1- 0/1 10 634 a( r`ya` c`mă 12 $+ jsdq rd tok`sm 05.,/-/023,/-/. /6-,/-// /53,/-/0 oqn rs y jk`ct c`mă oġdr`gti - k^Čijwbkij siľav b 37 m rnadj oqĬlăqm lycx3^ Z^]RT a^Zd ! !" eðąT iĻZ[PSd gtid m` bdkjnu y jk`c c`mă y oġ ilĬ =^eT[P I3? ^QbPýT]Ļ e iĻZ^]d SP]Ħ _a^ d_[Pc]Ħ]İ _a^VaTbXe]İ SP]Ħ exyhbj nrnax oġdr`gti b 37m rnadj ķ "#( ! !" BQ d_aPedYT e r % ^S_^eİSĻ a^e]Ħý eðąX \PgX\Ļ[]İW^ 'cn 20- 01- 1/12( ` 25m rnadj 'nc ^Sbc I3? bcP]^eT]İ WaP]XRT _a^ a^ķ]İW^ eh\Ħĉ^ePRİW^ iĻZ[PSd _a^ 0- 0- 1/13( lăr m oqĬlăqm lycx d_[Pc]Ħ]İ bPiQh SP]Ħ !" ZcTaĻ ^S ĨķT[h _[PcQh _^YXbc]ĴW^ ]P b^RXĻ[]İ 9TS]Ļ bT ^ RT[Z^eð iĻZ[PS SP]Ħ YTW^ý [TS]P ! !# ķX]İ "%]Ļb^QTZ _aö\Ħa]Ĵ _^YXącĦ]İ UhiXRZ^d ^b^Q^d iP\Ħbc- b^dķĻbcİ Yb^d X Sİ[ķİ iĻZ[PSh SP]Ħ i ZP\iSh ]P]RT\ b _ĉİY\h S[T r % I3? X ^b^Q^d _XcĻ[^eĴW^ \PYTcZd i ]ĻY\d P i ^bcPcbP\^bcPc]Ħ eðSĦ[Tķ]Ħ ķX]]^d b _ĉİY\h ]İRW _ĉİY\ö OqĬlăqm lyc` _a^ ĨķT[h SP]İ i _ĉİY- S[T r & I3? ?a^ a^Z ! !# S^ą[^ _^- I r % ^SbcPeTR ! I3? eh_[ðeĻ ýT SPĒ \ö YT STUX]^eĻ]P e r ! V ^Sbc ! I3? diT Z Ĩ_aPeĦ \Tc^Sh eð_^ķcd WaP]XRT bT eh_^ķcT iT iĻZ[PSd SP]Ħ b]İýT]ĴP c^ YPZ^ _aö\Ħa]Ļ \iSP bcP]^eT]Ļ _a^ d_[Pc]Ħ]İ _a^VaTbXe]İ bPiQh SP]Ħ W^ ^ ]TiSP]XcT[]Ĵ ķĻbcX iĻZ[PSd SP]Ħ _^S[T iĻZ^]P d_aPedYİRİW^ _^YXbc]Ĵ ]P i _ĉİY\ö UhiXRZðRW ^b^Q P[T \Tc^SXZP r $ I3? P ^ ^SķXcPcT[]Ĵ _^[^ýZh ^S b^RXĻ[]İ iPQTi_TķT]İ eð_^ķcd \PgX\Ļ[]İW^ eh\Ħĉ^ePRİW^ iĻZ[PSd SP]Ħ r "# I3? iP^Za^dW[TOqn yc`Ęnu`b nacna 1/12 bT ehRWĻ- iĻZ[PSd _a^ ^Se^S b^RXĻ[]İW^ _^YXącĦ- ]ĴW^ ]P RT[Ļ bcP :ķ S^[ö P c^ YPZ^ b^iT[^ i ]PĉİiT]İ e[ĻSh ķ !( ! !! BQ ]İ iöbcP[P bW^S]Ļ YPZ^ e _ĉTSRW^iİRW dķTc b^dķX]ö _ĉİb[dą]Ĵ ķĻbcX cPZ^eĴW^ ZST YT deTST] eąT^QTR]ð eh\Ħĉ^ePRİ [TcTRW cPZýT \PgX\Ļ[]İ a^ķ]İ eh\Ħĉ^- iĻZ[PSd SP]Ħ P bPiQh _a^ cdc^ ķĻbc iĻiĻZ[PS "' !(# :ķ P _ĉT_^ķİcPRİ Z^TUX- ePRİ iĻZ[PS _a^ ^Se^S _^YXbc]ĴW^ ]P Z[PSd SP]Ħ RXT]c $" :ķ ?aö\Ħa]Ļ \iSP _a^ b^RXĻ[]İ _^YXącĦ]İ ķX]İ #" (%& :ķ g #' 3[T r %PQ ^Sbc I3? bT SPĒ _^a^Z ! !" cTSh ķX]İ # "!# :ķ P a^iWaP- \ĦbİRö , ! # % :ķ _[Pc]İZP eh_^ķcT YPZ^ b^dķTc SP]Ħ ]İ eðąT iĻZ[PSd SP]Ħ _a^ d_[Pc]Ħ]İ bP- Y`s lbn cġ ud tok`sĘnu`m rnkhc qm _^S[T r % b]İýT]Ĵ ^ b[Teh ]P SP]X iTQ SP]Ħ $ P !" ķX]İ # "!# :ķ g yu dm c`mă rd uys`gnu`kn ontyd m` P SP]Ħ _^S[T r %P DbcP]^eT]İ r %P #' , ("$ $$! :ķ oġ ilx yd y uhrk hmmnrsh '¢ 5 YCO( bT eicPWdYT ]P eð_^ķTc SP]Ħ _a^ bP\^Oqn yc`Ęnu`b nacna 1/13 bT ehRWĻ- ` c k y jk`c c`mă yd r`lnrs`sm bcPc]ð iĻZ[PS SP]Ħ bcP]^eİ bT iST iİ i ]PĉİiT]İ e[ĻSh ķ !'% ! !" BQ hmmnrsh '¢ 6 YCO(+ o`j tok`smăm ýT bPiQP SP]Ħ _a^ bP\^bcPc]ð iĻZ[PS ZST YT deTST] eąT^QTR]ð eh\Ħĉ^ePRİ oqnfqdrhum r`yax c`mă 12 $ rd uys`- SP]Ħ ķX]İ $ P SPĒ bT eh_^ķcT YPZ^
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Daně a účetnictví – bez chyb, pokut a penále ®
AKTUÁLNĚ b^dķX] bP\^bcPc]ĴW^ iĻZ[PSd SP]Ħ 0 6// /// J r tok`smąm l r`yax c`mą [d_aPRdYİRİ ^b^Qd YT \^ý]Ĵ bcP]^eXc iP^Za^dW[T]ĴW^ ]P RT[Ļ bcP :ķ S^[ö 04 $9 Pý _^S[T eðąT SPĒ^eĴW^ iĻZ[PSd SP]Ħ P bPiQh SP]Ħ _a^ cT]c^ iĻZ[PS SP]Ħ 0 6// /// J w /+04 Í 2/ 73/ J < _^S]XZPcT[T _ĉX bTbcPe^eĻ]İ SPĒ^eĴW^ E r %PQ ^Sbc ! P " I3? bT eT ePiQĦ 113 05/ J _ĉXi]Ļ]İ iP _ĉİb[dą]Ĵ iSPĒ^ePRİ ^Q]P d_[Pc]Ħ]İ SPĒ^eĴW^ Q^]dbd b^d- ĝc cl x_ pmi 0.02 S^Qİ ZP[T]SĻĉ]İ a^Z eXbİRİW^ b SPĒ^eð\ ieðW^S]Ħ]İ\ ]P Yc`mąm onok`sm j` y cnr` dm - Uxt hs hmrshstst ronktoq bd nrna ehýXe^eP]Ĵ SİcĦ deĻSİ ýT _^ZdS YT da- gn y jk`ct c`mą y` qnj 1/13 ud u h u `j mdnukhum mdf`shum cĬrkdcjx Ęnu anmtr _^S[T r "$R ^Sbc " I3? 0 6// /// J 9 rs`mnudm bg khlhsĬ u d o`t km bg ux mdan qnudm c`mh _^S[T r %P '0 471 701 J w /+04 * 006 077 J w u c`iĬ ckd ¢ 6 ncrs- 6 YCO _a^c^ýT b]İýİ bT ^ cdc^ SPĒ SPĒ^eð Q^]db P SPĒ /+12( Í 2/ 73/ J < 122 425 J _ĉX d_[Pc]Ħ]İ X]bcXcdcd b_^[d_aPRdYİ_^_[Pc]İZP bT a^e]Ļ ]d[T ?^ZdS YT daRİRW ^b^Q bT S[T r " I3? ]P b_^[d_aPĘnu anmtr _^S[T r "$R ^Sbc " mh RdYİRİ ^b^Qd _ĉTeĻSĦYİ _ĉİY\h P eðSPYT Ln mnrsh+ i`j rd uxgmnts md c`Ę _^S[T r %P SPĒ^eð Q^]db YT cTSh _PdąĻ[]İ eðSPYT _^S]XZPcT[T bcPtok`smăm oqnfqdrhum gn a^eT] ]d[T P SPĒ _^_[Pc]İZP bT a^e]Ļ ]^eT]Ĵ b ^W[TST\ ]P YTYXRW \PgX\Ļ[]İ yc`măm u qnbd 1/13 SP]X _^S[T r %P b]İýT]Ĵ ^ SPĒ^eð Q^[X\Xc]İ eðąX S[T r & ^Sbc & I3? ]db _^S[T r "$R ^Sbc " I3? ` Uxt hs qd km ronktoq bd nrna NĠ ij_b 1 NĠ ij_b / ?^ZdS YT _^S]XZPcT[ b ^W[TST\ ]P S^Nmblgi_rcj bmq flc xc gtlmqrclqi fm bPýT]ð iĻZ[PS SP]Ħ i _ĉİY\ö ]dRT] Nmblgi_rcj bmq flc xc gtlmqrclqi nmblgi l xb_lgrcjl nĠ hkw tc t g d_[Pc]Xc iP iSPĒ^ePRİ ^QS^Qİ ! !# fm nmblgi l x_ pmi 0.02 xb_lgrcjl 1 4.. ... I , I rĄkrm nĠ hkĨk snj_r- _a^VaTbXe]İ eðąX SP]Ħ !" S[T r % nĠ hkw tc t g 1 1.. ... I , I rĄkrm ėshc n_s jl t b_hc tc t g 4. #* _ rm I3? \öýT eðW^S]Ħ ehdýİc X]bcXcd- nĠ hkĨk snj_rėshc n_s jl t b_hc tc tc t g k_vgk jl jgkgrl t c 0 kgj, I cd b_^[d_aĻRT ^b^Q _^S[T r " I3? t g 4. #* _ rm t k_vgk jl jgkgrl t g v 4. # ; / 0.. ... I , Nmnj_rl i <dbİ Yİc _^RW^_XcT[]Ħ ^ aTĻ[]^d b_^- 0 kgj, I v 4. # ; / 0.. ... I , Hcfm snj_rėshc nmsxc qjcts l_ b_lg l_ nm- [d_aĻRX B_^[d_aPRdYİRİ ^b^QP _ĉTYİ\Ļ k_l cji_ hc bmk_ _ lck bl xb_nj_rl i_, S^ beĴW^ iĻZ[PSd SP]Ħ daķXcð _^Sİ[ lgrcjl nĠ hkw, T bmk almqrg gh btĄ Nmpmtl l xb_lĄl nmblgi_rcjc t pmac _ĉİY\ö P eðSPYö _^_[Pc]İZP P _a^c^ bĄrg qr_p 1 jcr tĄis, Nmblgi_rcj qc 0.01 _ 0.02 nĠg bmq_ cl qrchl t c a^e]Ħý ]T]İ a^iW^SdYİRİ _ĉX a^iSĦ[T]İ pmxfmblc tws r qnmjsnp ac k_l cjiw* xb_lgrcjl af nĠ hkĨ, eðSPYö _^_[Pc]İZP YPZð\ i_öb^QT\ ircp ks tcbc ctgbclag nĠ hkĨ _ b_r_ĝc cl x_ pmi 0.01 d_[PcĒdYT _^_[Pc]İZ eðSPYT iSP eT ` xg bmb_t_rcjĨ _ mb`Ąp_rcjĨ, X_ r k Yc`mąm oncmhj`sdkd y cnr` dm - bZdcTķ]Ħ _a^ZĻiP]Ĵ eðąX ]TQ^ _a^- cjck l_ lg nmblgi_rcj nĠctcbc k_vggn y jk`ct c`mą y` qnj 1/12 ud u h RT]cT\ i _ĉİY\ö S[T r & ^Sbc 6 I3? k jl t g x ij_bs b_lĄ 32. ... I . 1 3// /// J 9 U gncnt ronktoq bd nrna id rjt- Onjtc ax mdcn kn j tok`smąm ronkt'0 824 441 J w /+04 * 353 337 J w sd mnrs+ d onlăq qnycăkdm oġ ilĬ oq bd nrna+ hmhkn ax yc`mąm oncmhj`/+12( Í 2/ 73/ J < 255 205 J ` u c`iĬ m` ronktoq`bti b nrnat sdkd y cnr` dm gn y jk`ct c`mą y` qnj ĝc cl x_ pmi 0.02 mdltr nconu c`s qd km ronktoq - 1/13 ud u h 1 0// /// J 9 Yc`mąm oncmhj`sdkd y cnr` dm bh ronktoq`bti b nrnax r oncmhj`sd- '0 471 701 J w /+04 * 406 077 J w gn y jk`ct c`mą y` qnj 1/13 ud u h kdl- 8 _ĉX \X]X\Ļ[]İ aTĻ[]Ĵ b_^[d_aĻ- /+12( Í 2/ 73/ J < 214 425 J 1 3// /// J 9 RX YT \^ý]Ĵ a^iSĦ[Xc ]P b_^[d_aPRdYİRİ Oqnsn d u cnl bmnrsh hi cąsh rs`q 2 kds '0 471 701 J w /+04 * 706 077 J w ^b^Qd _[]^d eðąX \PgX\Ļ[]İ \^ý]Ĵ uąjt+ u qnbd 1/13 ih l`m dk mdlĩ d ckd /+12( Í 2/ 73/ J < 283 425 J ķĻbcZh S[T r " I3? _ĉXķT\ý _^\Ħa y jnm` - 238.1/12 Ra- tok`smhs rkdut _ĉTeTST]ðRW _ĉİY\ö P eðSPYö ]P b_^- m` c`mh m` l`m dkjt ud u h 13 73/ J NĠ ij_b 0 ?btmi r bmq flc xb_lgrcjl nĠ hkw tc t g 0 3.. ... I * ic ircp k snj_rėshc HRO\Ĩ\IJ ]P]c ]a]P d ^ċIJ^ORĨ a^]Zc^`ĻQS [O\ÿSZYg d `]QS " n_s jl t b_hc tc t g 2. #* _ rm t k_Dò^]ķSb RO\Ĩ d 9ķ ;O\ÿSZ ;O\ÿSZYO vgk jl jgkgrl t g 0 kgj, I v 2. # ; . 23- --21- --6.. ... I , Snj_rėshc nmsxc qjcts l_ Wľhi^a a^kĩ Svmlĺqbkľ a^ĕ %p^w_^ a^kĩ .2 "& /01 --81 000 b_lg l_ nmnj_rl i_, Nmpmtl l xb_lĄl t pmac 0.01 _ 0.02 Wľhi^akij pibs^ k^ a^kf k^ mlmi^qkijh^ 0- 510- 51nĠg bmq_ cl qrchl t c xb_lgrcjl af A^ĕlsľ mlsfkklpq /-0 .32- .3nĠ hkĨ, ĝc cl x_ pmi 0.01 Yc`mąm onok`sm j` y cnr` dm - Bdkjnu yc`mąm nant l`m dkĩ hm 142 21/ J ` id u q`ymą mh md u oĦ o`cą gn y jk`ct c`mą y` qnj 1/12 ud u h mduxt hs hmrshstst ronktoq bd nrna-
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