{"id":3815,"date":"2013-12-28T00:31:21","date_gmt":"2013-12-28T00:31:21","guid":{"rendered":"https:\/\/www.volawyers.com\/zakon-o-statnim-rozpoctu-pro-rok-2014\/"},"modified":"2013-12-28T00:31:21","modified_gmt":"2013-12-28T00:31:21","slug":"zakon-o-statnim-rozpoctu-pro-rok-2014","status":"publish","type":"post","link":"https:\/\/www.volawyers.com\/cs\/zakon-o-statnim-rozpoctu-pro-rok-2014\/","title":{"rendered":"Z\u00e1kon o st\u00e1tn\u00edm rozpo\u010dtu pro rok 2014"},"content":{"rendered":"

\"leyDne 26. prosince 2013 byl zve\u0159ejn\u011bn Z\u00e1kon o st\u00e1tn\u00edm rozpo\u010dtu pro rok 2014<\/strong> a jako ka\u017edoro\u010dn\u011b i tentokr\u00e1t doch\u00e1z\u00ed ke zm\u011bn\u00e1m u n\u011bkter\u00fdch dan\u00ed, konkr\u00e9tn\u011b jejich v\u00fd\u0161i a hodnot\u011b na n\u011b navazuj\u00edc\u00edch koeficient\u016f.<\/p>\n

Za zm\u00ednku stoj\u00ed n\u00e1sleduj\u00edc\u00ed novinky:<\/h4>\n

* Doch\u00e1z\u00ed k\u00a0celkov\u00e9 revalorizaci d\u016fchod\u016f<\/strong> ve v\u00fd\u0161i 0,25 procent<\/p>\n

* Doch\u00e1z\u00ed k\u00a0prodlou\u017een\u00ed platnosti do\u010dasn\u00e9 celost\u00e1tn\u00ed komplement\u00e1rn\u00ed dan\u011b<\/b> z\u00a0p\u0159\u00edjmu fyzick\u00fdch osob ustanoven\u00e9 pro l\u00e9ta 2012 a 2013<\/p>\n

* Doch\u00e1z\u00ed k\u00a0aktualizaci opravn\u00fdch koeficient\u016f<\/strong> p\u0159i v\u00fdpo\u010dtu dan\u011b z\u00a0p\u0159\u00edjmu z\u00a0prodeje nemovitosti<\/strong> (revalorizace nemovitosti s\u00a0ohledem na rok nabyt\u00ed), a to n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Rok nabyt\u00ed<\/b><\/p>\n<\/td>\n

\n

Koeficient<\/b><\/p>\n<\/td>\n<\/tr>\n

1994 a p\u0159edch\u00e1zej\u00edc\u00ed<\/td>\n1,3299<\/span><\/td>\n<\/tr>\n
1995<\/td>\n1,4050<\/span><\/td>\n<\/tr>\n
1996<\/td>\n1,3569<\/span><\/td>\n<\/tr>\n
1997<\/td>\n1,3299<\/span><\/td>\n<\/tr>\n
1998<\/td>\n1,3041<\/span><\/td>\n<\/tr>\n
1999<\/td>\n1,2807<\/span><\/td>\n<\/tr>\n
2000<\/td>\n1,2560<\/span><\/td>\n<\/tr>\n
2001<\/td>\n1,2314<\/span><\/td>\n<\/tr>\n
2002<\/td>\n1,2072<\/span><\/td>\n<\/tr>\n
2003<\/td>\n1,1836<\/span><\/td>\n<\/tr>\n
2004<\/td>\n1,1604<\/span><\/td>\n<\/tr>\n
2005<\/td>\n1,1376<\/span><\/td>\n<\/tr>\n
2006<\/td>\n1,1152<\/span><\/td>\n<\/tr>\n
2007<\/td>\n1,0934<\/span><\/td>\n<\/tr>\n
2008<\/td>\n1,0720<\/span><\/td>\n<\/tr>\n
2009<\/td>\n1,0510<\/span><\/td>\n<\/tr>\n
2010<\/td>\n1,0406<\/span><\/td>\n<\/tr>\n
2011<\/td>\n1,0303<\/span><\/td>\n<\/tr>\n
2012<\/td>\n1,0201<\/span><\/td>\n<\/tr>\n
2013<\/td>\n1,0100<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Toto je d\u016fle\u017eit\u00e9 s\u00a0ohledem na v\u00fdpo\u010det zisku, je\u017e je dan\u011bn v\u00a0moment\u011b prodeje nemovitosti. \u010c\u00e1stka zaplacen\u00e1 p\u0159i nabyt\u00ed nemovitosti (kupn\u00ed cena), nav\u00fd\u0161ena o p\u0159\u00edm\u00e9 v\u00fddaje spojen\u00e9 s\u00a0koup\u00ed (dan\u011b, honor\u00e1\u0159e, atd.), je pomoc\u00ed t\u011bchto opravn\u00fdch koeficient\u016f aktualizov\u00e1na na sou\u010dasnou hodnotu, a t\u00edm dojde ke sn\u00ed\u017een\u00ed rozd\u00edln\u00e9 hodnoty (zisku), kter\u00fd je dan\u011bn.<\/b><\/p>\n

Stejn\u011b tak a dle vl\u00e1dy \u201eza \u00fa\u010delem pokra\u010dov\u00e1n\u00ed ve\u00a0fisk\u00e1ln\u00ed konsolidaci\u201c se pro rok 2014 ponech\u00e1v\u00e1 da\u0148ov\u00e9 zat\u00ed\u017een\u00ed u dan\u011b z\u00a0nemovitosti pro nerezidenty, ustanoveno pro l\u00e9ta 2012 a 2013<\/strong>, tj. do 31. prosince 2014 (v\u010detn\u011b) z\u016fst\u00e1v\u00e1 v\u00fd\u0161e zdan\u011bn\u00ed \u00farok\u016f a zisku z\u00a0vlastn\u00edho kapit\u00e1lu p\u0159enechan\u00e9ho t\u0159et\u00ed stran\u011b a zisku z\u00a0p\u0159evodu majetku ve v\u00fd\u0161i 21%<\/strong> (p\u016fvodn\u011b 19%).<\/p>\n

D\u00e1le v\u0161eobecn\u00e9 zdan\u011bn\u00ed ve v\u00fd\u0161i 24%, je\u017e se t\u00fdk\u00e1 zisku z\u00a0nemovitosti, a\u0165 u\u017e skute\u010dn\u00e9ho (pron\u00e1jem) nebo hypotetick\u00e9ho (vlastn\u00ed u\u017eit\u00ed), z\u016fst\u00e1v\u00e1 i nad\u00e1le ve v\u00fd\u0161i 24,75%<\/strong>.<\/p>\n

Da\u0148 z\u00a0majetku je aktu\u00e1ln\u00ed i pro rok 2014<\/strong> a to s\u00a0c\u00edlem p\u0159isp\u011bt ke sn\u00ed\u017een\u00ed st\u00e1tn\u00edho deficitu. Tato da\u0148 byla zru\u0161ena v\u00a0roce 2008, ov\u0161em op\u011btovn\u011b zavedena v\u00a0roce 2011 s\u00a0dan\u00fdm limitem pro zdan\u011bn\u00ed. P\u016fvodn\u011b se n\u00e1vrat da\u0148ov\u00e9 povinnosti pl\u00e1noval na dva roky, ov\u0161em se sou\u010dasn\u00fdm prodlou\u017een\u00edm jde ji\u017e o \u010dtvrt\u00fd.\u00a0 Dle v\u0161eho jej vl\u00e1da ponech\u00e1 do doby, kdy bude poci\u0165ovat pot\u0159ebu zv\u00fd\u0161en\u00fdch p\u0159\u00edjm\u016f.<\/p>\n

Luis M. Vicente Burgos
\nVICENTE & OTAOLAURRUCHI ABOGADOS<\/p>\n","protected":false},"excerpt":{"rendered":"

Dne 26. prosince 2013 byl zve\u0159ejn\u011bn Z\u00e1kon o st\u00e1tn\u00edm rozpo\u010dtu pro rok 2014 a jako ka\u017edoro\u010dn\u011b i tentokr\u00e1t doch\u00e1z\u00ed ke zm\u011bn\u00e1m u n\u011bkter\u00fdch dan\u00ed, konkr\u00e9tn\u011b jejich v\u00fd\u0161i a hodnot\u011b na n\u011b navazuj\u00edc\u00edch koeficient\u016f. Za zm\u00ednku stoj\u00ed n\u00e1sleduj\u00edc\u00ed novinky: * Doch\u00e1z\u00ed k\u00a0celkov\u00e9 revalorizaci d\u016fchod\u016f ve v\u00fd\u0161i 0,25 procent * Doch\u00e1z\u00ed k\u00a0prodlou\u017een\u00ed platnosti do\u010dasn\u00e9 celost\u00e1tn\u00ed komplement\u00e1rn\u00ed dan\u011b […]<\/p>\n","protected":false},"author":3,"featured_media":4174,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[83],"class_list":["post-3815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-dane"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/comments?post=3815"}],"version-history":[{"count":0,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3815\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media\/4174"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/categories?post=3815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/tags?post=3815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}