{"id":6093,"date":"2017-12-29T08:25:00","date_gmt":"2017-12-29T07:25:00","guid":{"rendered":"http:\/\/dg.daniellatal.cz\/?p=6093"},"modified":"2023-01-03T10:28:11","modified_gmt":"2023-01-03T09:28:11","slug":"dane-do-zakladu-dane-z-nabyti-nemovitosti-nelze-zapocitavat-dph","status":"publish","type":"post","link":"https:\/\/dg.daniellatal.cz\/index.php\/2017\/12\/29\/dane-do-zakladu-dane-z-nabyti-nemovitosti-nelze-zapocitavat-dph\/","title":{"rendered":"Dan\u011b: Do z\u00e1kladu dan\u011b z nabyt\u00ed nemovitost\u00ed nelze zapo\u010d\u00edt\u00e1vat DPH"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud&nbsp;ve sv\u00e9m ned\u00e1vn\u00e9m rozsudku (\u010d. j. 4 Afs 88\/2017-35) odm\u00edtl dosavadn\u00ed praxi finan\u010dn\u00ed spr\u00e1vy, kdy spr\u00e1vce dan\u011b p\u0159i vym\u011b\u0159ov\u00e1n\u00ed dan\u011b z nabyt\u00ed nemovitost\u00ed vych\u00e1zel ze sjednan\u00e9 ceny v\u010detn\u011b DPH. Pakli\u017ee jste odvedli da\u0148 stanovenou z kupn\u00ed ceny v\u010detn\u011b DPH, m\u016f\u017eete m\u00edt n\u00e1rok na vr\u00e1cen\u00ed p\u0159eplatku.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Spor o stanoven\u00ed z\u00e1kladu dan\u011b z nabyt\u00ed nemovitost\u00ed, je-li poplatn\u00edkem dan\u011b p\u0159evodce, kter\u00fd je pl\u00e1tcem DPH<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed spr\u00e1va doposud zast\u00e1vala n\u00e1zor, \u017ee podle \u00a7 13 z\u00e1konn\u00e9ho opat\u0159en\u00ed Sen\u00e1tu \u010d. 340\/2013 Sb., o dani z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed&nbsp;se&nbsp;<em>\u201esjednanou cenou\u201c<\/em>&nbsp;(z\u00e1kladem dan\u011b) pro \u00fa\u010dely dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed rozum\u00ed&nbsp;<em>\u201e\u00faplata za nabyt\u00ed vlastnick\u00e9ho pr\u00e1va k nemovit\u00e9 v\u011bci v\u010detn\u011b DPH.\u201c&nbsp;<\/em>P\u0159i v\u00fdpo\u010dtu dan\u011b z nabyt\u00ed nemovitost\u00ed tak finan\u010dn\u00ed \u00fa\u0159ady vych\u00e1zely z celkov\u00e9 kupn\u00ed ceny v\u010detn\u011b DPH. Takov\u00fd postup v\u0161ak nyn\u00ed odm\u00edtl Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Argumentace finan\u010dn\u00ed spr\u00e1vy<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Finan\u010dn\u00ed \u00fa\u0159ad (resp. Odvolac\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed) vych\u00e1zelo&nbsp;z d\u016fvodov\u00e9 zpr\u00e1vy k \u00a7 13 z\u00e1konn\u00e9ho opat\u0159en\u00ed, dle n\u00ed\u017e&nbsp;<em>\u201esjednan\u00e1 cena je celkovou cenou v\u010detn\u011b dan\u011b z p\u0159idan\u00e9 hodnoty\u201c.<\/em>&nbsp;K tomuto n\u00e1zoru se p\u0159iklonil i Krajsk\u00fd soud v \u010cesk\u00fdch Bud\u011bjovic\u00edch a \u017ealobu obce St\u0159elsk\u00e9 Ho\u0161tice, kter\u00e1 praxi finan\u010dn\u00ed spr\u00e1vy napadla u soudu, zam\u00edtl. Obec v\u0161ak podala kasa\u010dn\u00ed st\u00ed\u017enost k Nejvy\u0161\u0161\u00edmu spr\u00e1vn\u00edmu soudu, kter\u00fd j\u00ed dal nakonec zapravdu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud se ve sv\u00e9m rozhodnut\u00ed op\u0159el mimo jin\u00e9 o n\u00e1lez \u00dastavn\u00edho soudu ze dne 3. 4. 2003, sp. zn. IV. \u00daS 500\/01, dle n\u011bj\u017e&nbsp;<em>\u201e(j)e-li jednozna\u010dn\u011b poplatn\u00edkem dan\u011b z p\u0159evodu nemovitost\u00ed p\u0159evodce a p\u0159edm\u011btem dan\u011b je \u00faplatn\u00fd p\u0159evod nemovitost\u00ed a \u00famyslem z\u00e1konod\u00e1rce je zat\u00ed\u017een\u00ed hodnoty p\u0159ev\u00e1d\u011bn\u00e9 nemovitosti, tedy p\u0159evodcem dosa\u017een\u00fd finan\u010dn\u00ed v\u00fdnos z prodeje nemovitosti, p\u0159\u00edp. dosa\u017eiteln\u00fd finan\u010dn\u00ed v\u00fdnos, je-li dohodnut\u00e1 cena ni\u017e\u0161\u00ed ne\u017e zji\u0161t\u011bn\u00e1, pak mus\u00ed b\u00fdt ocen\u011bn\u00ed vzta\u017eeno ke konkr\u00e9tn\u00ed p\u0159ev\u00e1d\u011bn\u00e9 nemovitosti, kter\u00e1 je ve vlastnictv\u00ed toho, kdo je poplatn\u00edkem dan\u011b, a mus\u00ed b\u00fdt i p\u0159i tomto ohodnocen\u00ed nemovitost\u00ed vzat v \u00favahu pr\u00e1vn\u00ed stav nemovitosti u p\u0159evodce, nikoli nabyvatele\u201c<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podle Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu nelze za sou\u010d\u00e1st finan\u010dn\u00edho v\u00fdnosu ve smyslu shora uveden\u00e9m pova\u017eovat DPH, kter\u00e9 bylo sou\u010d\u00e1st\u00ed kupn\u00ed ceny nemovitosti. Hodnota DPH toti\u017e nen\u00ed sou\u010d\u00e1st\u00ed finan\u010dn\u00edho v\u00fdnosu pl\u00e1tce. Pakli\u017ee tedy v dan\u00e9m p\u0159\u00edpad\u011b p\u0159ipadaj\u00ed v \u00favahu dva v\u00fdklady z\u00e1konn\u00e9ho opat\u0159en\u00ed, je nutn\u00e9 d\u00e1t p\u0159ednost&nbsp;<em>\u201etomu z nich, kter\u00fd je ve prosp\u011bch soukrom\u00e9 osoby, a to p\u0159esto, \u017ee se v dan\u00e9m p\u0159\u00edpad\u011b nepochybn\u011b jedn\u00e1 o v\u00fdklad jdouc\u00ed proti z\u00e1kladn\u00edm struktur\u00e1ln\u00edm princip\u016fm a ekonomick\u00fdm funkc\u00edm dan\u011b z p\u0159idan\u00e9 hodnoty a st\u011b\u017eovatel neod\u016fvodn\u011bn\u011b zv\u00fdhod\u0148uj\u00ed oproti jin\u00fdm pl\u00e1tc\u016fm DPH.\u201c<\/em>&nbsp;(srov. nap\u0159. 7 Afs 54\/2006-155) DPH proto nelze zahrnout do z\u00e1kladu dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vr\u00e1cen\u00ed dan\u011b (?)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">V p\u0159\u00edpad\u011b ji\u017e ukon\u010den\u00fdch da\u0148ov\u00fdch \u0159\u00edzen\u00edch, u nich\u017e dosud neuplynula lh\u016fta pro stanoven\u00ed dan\u011b, m\u016f\u017ee poplatn\u00edk podat dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a za\u017e\u00e1dat o vr\u00e1cen\u00ed p\u0159eplatku na dani. U dosud neukon\u010den\u00fdch \u0159\u00edzen\u00ed spr\u00e1vce dan\u011b vym\u011b\u0159\u00ed da\u0148 podle citovan\u00e9ho rozsudku. (srov. Tiskov\u00e1 zpr\u00e1va ze dne 24. 11. 2017 dostupn\u00e1&nbsp;<a href=\"http:\/\/www.financnisprava.cz\/cs\/financni-sprava\/pro-media\/tiskove-zpravy\/2017\/FS-bude-u-DNNV-akceptovat-cenu-bez-DPH-i-u-nabyvatele-8876\">zde.<\/a>)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Stanoven\u00ed dan\u011b v p\u0159\u00edpadech, kdy je poplatn\u00edkem nabyvatel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dle&nbsp;<a href=\"http:\/\/www.financnisprava.cz\/cs\/financni-sprava\/pro-media\/tiskove-zpravy\/2017\/FS-bude-u-DNNV-akceptovat-cenu-bez-DPH-i-u-nabyvatele-8876\">tiskov\u00e9 zpr\u00e1vy<\/a>&nbsp;<em>\u201e(p)ravidlo, \u017ee do z\u00e1kladu dan\u011b z nabyt\u00ed nemovit\u00fdch v\u011bc\u00ed se nezahrnuje DPH, bude Finan\u010dn\u00ed spr\u00e1va nov\u011b aplikovat nejen na p\u0159\u00edpady, kdy je poplatn\u00edkem dan\u011b p\u0159evodce (nej\u010dast\u011bji prod\u00e1vaj\u00edc\u00ed), ale i&nbsp;na p\u0159\u00edpady, kdy je poplatn\u00edkem dan\u011b nabyvatel (nej\u010dast\u011bji kupuj\u00edc\u00ed).\u201c<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pomoc p\u0159i vr\u00e1cen\u00ed p\u0159eplatku dan\u011b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nev\u00edte-li si rady, jak postupovat, aby V\u00e1m da\u0148 byla vr\u00e1cena, kontaktujte n\u00e1s na telefonn\u00ed \u010d\u00edsle 777 499 343, e-mailem (kancelar@danielgrimm.cz) nebo prost\u0159ednictv\u00edm kontaktn\u00edho formul\u00e1\u0159e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V Ostrav\u011b dne 29. 12. 2017<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Mgr. Daniel Grimm,&nbsp;<\/strong>advok\u00e1t<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud&nbsp;ve sv\u00e9m ned\u00e1vn\u00e9m rozsudku (\u010d. j. 4 Afs 88\/2017-35) odm\u00edtl dosavadn\u00ed praxi finan\u010dn\u00ed spr\u00e1vy, kdy spr\u00e1vce dan\u011b p\u0159i vym\u011b\u0159ov\u00e1n\u00ed dan\u011b z nabyt\u00ed nemovitost\u00ed vych\u00e1zel ze sjednan\u00e9 ceny v\u010detn\u011b&#8230;<\/p>\n","protected":false},"author":3,"featured_media":6094,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,41],"tags":[29],"class_list":["post-6093","post","type-post","status-publish","format-standard","has-post-thumbnail","category-clanky","category-financni-pravo","tag-dane"],"_links":{"self":[{"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/posts\/6093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/comments?post=6093"}],"version-history":[{"count":1,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/posts\/6093\/revisions"}],"predecessor-version":[{"id":6095,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/posts\/6093\/revisions\/6095"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/media\/6094"}],"wp:attachment":[{"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/media?parent=6093"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/categories?post=6093"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dg.daniellatal.cz\/index.php\/wp-json\/wp\/v2\/tags?post=6093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}