{"id":3838,"date":"2014-09-04T23:11:00","date_gmt":"2014-09-04T23:11:00","guid":{"rendered":"https:\/\/www.volawyers.com\/zaplatili-jste-v-poslednich-4-letech-dedickou-dan-ve-spanelsku-zadejte-o-vraceni-preplatku\/"},"modified":"2014-09-04T23:11:00","modified_gmt":"2014-09-04T23:11:00","slug":"zaplatili-jste-v-poslednich-4-letech-dedickou-dan-ve-spanelsku-zadejte-o-vraceni-preplatku","status":"publish","type":"post","link":"https:\/\/www.volawyers.com\/cs\/zaplatili-jste-v-poslednich-4-letech-dedickou-dan-ve-spanelsku-zadejte-o-vraceni-preplatku\/","title":{"rendered":"Zaplatili jste v posledn\u00edch 4 letech d\u011bdickou da\u0148 ve \u0160pan\u011blsku? \u017d\u00e1dejte o vr\u00e1cen\u00ed p\u0159eplatku"},"content":{"rendered":"

\u00a0<\/p>\n

Evropsk\u00e9 soudy na\u0159izuj\u00ed \u0160pan\u011blsku zm\u011bnit d\u011bdickou a darovac\u00ed da\u0148 tak, aby nedoch\u00e1zelo k\u00a0diskriminaci nerezident\u016f<\/h4>\n

\"EuropeM\u00e1me dobr\u00e9 zpr\u00e1vy pro cizince, kte\u0159\u00ed vlastn\u00ed na \u00fazemn\u00ed \u0160pan\u011blska majetek, proto\u017ee jejich budouc\u00ed d\u011bdicov\u00e9 budou pravd\u011bpodobn\u011b platit ni\u017e\u0161\u00ed dan\u011b. A m\u00e1me vynikaj\u00edc\u00ed zpr\u00e1vy pro ty nerezidenty, kte\u0159\u00ed zd\u011bdili ve \u0160pan\u011blsku majetek a zaplatili d\u011bdickou da\u0148 v\u00a0uplynul\u00fdch 4 letech. Je toti\u017e mo\u017en\u00e9, \u017ee budou moci z\u00edskat zp\u011bt p\u0159inejmen\u0161\u00edm \u010d\u00e1st zaplacen\u00e9 dan\u011b.<\/b><\/p>\n

Ned\u00e1vno jsme v\u00a0na\u0161em blogu upozornili na to, \u017ee Evropsk\u00e1 komise podala \u017ealobu na \u0161pan\u011blsk\u00e9 p\u0159edpisy t\u00fdkaj\u00edc\u00ed se d\u011bdick\u00e9 a darovac\u00ed dan\u011b na z\u00e1klad\u011b toho, \u017ee diskriminuj\u00ed ob\u010dany Unie, kte\u0159\u00ed nemaj\u00ed ve \u0160pan\u011blsku trval\u00e9 bydli\u0161t\u011b (link<\/a>). Jak jsme zm\u00ednili, region\u00e1ln\u00ed p\u0159edpisy, kter\u00e9 se vztahuj\u00ed na rezidenty jednotliv\u00fdch autonomi\u00ed, jsou pro da\u0148ov\u00e9ho pl\u00e1tce mnohem v\u00fdhodn\u011bj\u0161\u00ed ne\u017e p\u0159edpisy st\u00e1tn\u00ed, vztahuj\u00edc\u00ed se na nerezidenty. To vy\u00fas\u0165uje v\u00a0jasnou diskriminaci mezi evropsk\u00fdmi ob\u010dany rezidenty a nerezidenty.<\/p>\n

Evropsk\u00e1 komise po\u017e\u00e1dala \u0161pan\u011blskou vl\u00e1du v\u00a0letech 2011 a 2012 o n\u00e1pravu tak, aby k\u00a0t\u00e9to diskriminaci nedoch\u00e1zelo. Jeliko\u017e vl\u00e1da v\u00a0tomto sm\u011bru neu\u010dinila \u017e\u00e1dn\u00fd krok, komise p\u0159istoupila k\u00a0\u017ealob\u011b u soudn\u00edho dvora EU. V\u00a0lednu 2014 do\u0161lo v\u00a0Lucemburku k\u00a0p\u0159edlo\u017een\u00ed argument\u016f stranami a te\u010f kone\u010dn\u011b m\u00e1me verdikt.<\/p>\n

St\u00e1lo to \u010dek\u00e1n\u00ed za to? Pro tuto chv\u00edli jednozna\u010dn\u011b ANO<\/strong>.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/b><\/p>\n

Dne 3. z\u00e1\u0159\u00ed 2014 se nejvy\u0161\u0161\u00ed evropsk\u00e1 soudn\u00ed instance vyslovila proti \u0161pan\u011blsk\u00e9mu st\u00e1tu<\/b> stejn\u011b jako to u\u017e d\u0159\u00edve u\u010dinila v\u00a0p\u0159\u00edpad\u011b dan\u011b ze zisku p\u0159i prodeji nemovitost\u00ed ve \u0160pan\u011blsku, i v\u00a0p\u0159\u00edpad\u011b n\u011bmeck\u00e9 d\u011bdick\u00e9 dan\u011b.\u00a0\u00a0 Znamen\u00e1 to, \u017ee \u0160pan\u011blsko bude muset zm\u011bnit st\u00e1vaj\u00edc\u00ed pr\u00e1vn\u00ed p\u0159edpisy tak, aby nedoch\u00e1zelo k\u00a0diskriminaci ve vztahu rezidenti-nerezidenti. <\/b><\/p>\n

Soud m\u00e1 za to, \u017ee \u0161pan\u011blsk\u00e9 p\u0159edpisy t\u00fdkaj\u00edc\u00ed se d\u011bdick\u00e9 a darovac\u00ed dan\u011b nenapl\u0148uj\u00ed obsah \u010dl\u00e1nku 63 Smlouvy o fungov\u00e1n\u00ed Evropsk\u00e9 unie ani \u010dl\u00e1nek 40 Smlouvy o evropsk\u00e9m ekonomick\u00e9m prostoru. Umo\u017e\u0148uj\u00ed toti\u017e rozd\u00edln\u00e9 da\u0148ov\u00e9 zat\u00ed\u017een\u00ed mezi \u0161pan\u011blsk\u00fdmi rezidenty a nerezidenty, kdy\u017e diskriminuj\u00ed posledn\u011b zmi\u0148ovan\u00e9 vy\u0161\u0161\u00edmi n\u00e1klady.<\/p>\n

Je na m\u00edst\u011b p\u0159ipomenout, \u017ee d\u011bdick\u00e1 a darovac\u00ed da\u0148 pat\u0159\u00ed mezi kompetence zcela p\u0159eveden\u00e9 do spr\u00e1vy \u0161pan\u011blsk\u00fdch autonomi\u00ed. Regiony da\u0148 nejen vyb\u00edraj\u00ed, ale mohou tak\u00e9 n\u011bkter\u00e9 aspekty dan\u00ed regulovat. V\u0161echny autonomie zavedly jist\u00e9 slevy, bonifikace, v\u00fdjimky s\u00a0c\u00edlem vylep\u0161it celost\u00e1tn\u00ed p\u0159edpisy.<\/p>\n

Rozsudek nesm\u011b\u0159uje proti r\u016fzn\u00fdm pr\u00e1vn\u00edm p\u0159edpis\u016fm jednotliv\u00fdch \u00fazemn\u00edch vl\u00e1d, <\/b>ale proti skute\u010dnosti, \u017ee nerezidenti nemohou vyu\u017e\u00edt jinak akceptovan\u00fdch slev, bonifikac\u00ed a v\u00fdjimek proto, \u017ee se \u0159\u00edd\u00ed p\u0159edpisy celost\u00e1tn\u00edmi. Diskriminace nen\u00ed shled\u00e1na a priori ve skute\u010dnosti, \u017ee existuj\u00ed velk\u00e9 rozd\u00edly mezi p\u0159edpisy region\u016f stejn\u011b tak, jako je tomu v\u00a0p\u0159\u00edpad\u011b jednotliv\u00fdch st\u00e1t\u016f Unie.<\/p>\n

K\u00a0diskriminaci doch\u00e1z\u00ed tehdy, kdy ve stejn\u00e9 autonomii m\u00e1 rezident a nerezident p\u0159i stejn\u00e9 da\u0148ov\u00e9 povinnosti odli\u0161n\u00e9 podm\u00ednky.<\/b><\/p>\n

Je te\u010f na \u0161pan\u011blsk\u00e9 vl\u00e1d\u011b, aby sv\u00e9 p\u0159edpisy uzp\u016fsobila soudn\u00edmu verdiktu, tj. zm\u011bny by m\u011bly sm\u011b\u0159ovat k\u00a0tomu, aby d\u011bdicov\u00e9 nerezidenti, nebo ti, kte\u0159\u00ed po nerezidentovi d\u011bd\u00ed, platili stejn\u011b jako rezidenti d\u011bd\u00edc\u00ed po rezidentech. V\u00a0sou\u010dasnosti d\u00edky r\u016fzn\u00fdm slev\u00e1m, bonifikac\u00edm a v\u00fdjimk\u00e1m jde v\u00a0mnoh\u00fdch autonomi\u00edch o velmi mal\u00e9 \u010d\u00e1stky nebo dokonce o da\u0148 nulovou v\u00a0p\u0159\u00edpad\u011b potomk\u016f, rodi\u010d\u016f a man\u017eel\u016f.<\/p>\n

Hlavn\u00ed ot\u00e1zkou te\u010f ov\u0161em bude, jak\u00fdm zp\u016fsobem \u0160pan\u011blsko sjednot\u00ed sv\u00e9 n\u00e1rodn\u00ed p\u0159edpisy s\u00a0t\u011bmi autonomn\u00edmi, kdy\u017e se po dlouh\u00e1 desetilet\u00ed d\u011bl p\u0159esn\u00fd opak. Jak to prov\u00e9st a nenaru\u0161it v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech velmi delik\u00e1tn\u00ed vztahy s\u00a0autonomn\u00edmi vl\u00e1dami, jak nezp\u016fsobit zbyte\u010dn\u00e9 konflikty s\u00a0regiony a jimi p\u0159ijat\u00fdmi z\u00e1konn\u00fdmi normami.<\/b> Nev\u00edme, zda vl\u00e1da bude br\u00e1t v\u00a0potaz v\u00fdsledky rady expert\u016f, kte\u0159\u00ed ned\u00e1vno vydali zpr\u00e1vu ohledn\u011b mo\u017en\u00fdch zm\u011bn a aktualizace \u0161pan\u011blsk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Z\u00e1v\u011bry t\u00e9to zpr\u00e1vy sm\u011b\u0159ovaly pr\u00e1v\u011b ke snaze o sjednocen\u00ed region\u00e1ln\u00edch p\u0159edpis\u016f, ov\u0161em zcela jist\u011b jsou v\u00a0protip\u00f3lu v\u016f\u010di z\u00e1jm\u016fm region\u00e1ln\u00edch vl\u00e1d a jejich mo\u017enosti regulace v\u00a0t\u00e9to oblasti.<\/p>\n

Jsme toho n\u00e1zoru, \u017ee udr\u017eet r\u016fznorod\u00e9 syst\u00e9my v\u00a0jednotliv\u00fdch autonomi\u00edch lze jen st\u011b\u017e\u00ed. Sladit je s\u00a0principem rovnopr\u00e1vnosti tak, jak je zachycen v\u00a0\u00dastav\u011b, je\u0161t\u011b h\u016f\u0159e. Z\u00a0dlouhodob\u00e9ho pohledu v\u0161ak jist\u011b ke zm\u011bn\u00e1m doj\u00edt mus\u00ed.<\/p>\n

Nez\u00e1visle na tom, jak\u00e9 zm\u011bny v\u00a0da\u0148ov\u00e9m syst\u00e9mu n\u00e1s zde ve \u0160pan\u011blsku \u010dekaj\u00ed, ti da\u0148ov\u00ed poplatn\u00edci, kte\u0159\u00ed uhradili d\u011bdickou da\u0148 a maj\u00ed za to, \u017ee byli diskriminov\u00e1ni z\u00a0d\u016fvodu sv\u00e9 rezidence, mohou soudn\u011b vym\u00e1hat p\u0159eplatek zp\u011bt. Maj\u00ed na to z\u00e1konnou lh\u016ftu 4 let od chv\u00edle, kdy jimi byla da\u0148<\/b> zaplacena.<\/p>\n

Luis M. Vicente Burgos
\nVICENTE & OTAOLAURRUCHI ABOGADOS<\/p>\n

<\/b>\u00a0\u00a0\u00a0
\n<\/b><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

\u00a0 Evropsk\u00e9 soudy na\u0159izuj\u00ed \u0160pan\u011blsku zm\u011bnit d\u011bdickou a darovac\u00ed da\u0148 tak, aby nedoch\u00e1zelo k\u00a0diskriminaci nerezident\u016f M\u00e1me dobr\u00e9 zpr\u00e1vy pro cizince, kte\u0159\u00ed vlastn\u00ed na \u00fazemn\u00ed \u0160pan\u011blska majetek, proto\u017ee jejich budouc\u00ed d\u011bdicov\u00e9 budou pravd\u011bpodobn\u011b platit ni\u017e\u0161\u00ed dan\u011b. A m\u00e1me vynikaj\u00edc\u00ed zpr\u00e1vy pro ty nerezidenty, kte\u0159\u00ed zd\u011bdili ve \u0160pan\u011blsku majetek a zaplatili d\u011bdickou da\u0148 v\u00a0uplynul\u00fdch 4 letech. Je […]<\/p>\n","protected":false},"author":3,"featured_media":4214,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[83,116,81,118,112,110,120],"class_list":["post-3838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-dane","tag-dedicka-dan","tag-dedictvi","tag-evropsky-soud","tag-investice-ve-spanelsku","tag-nemovitosti","tag-zavet"],"_links":{"self":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3838","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=3838"}],"version-history":[{"count":0,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/posts\/3838\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media\/4214"}],"wp:attachment":[{"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/media?parent=3838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/categories?post=3838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.volawyers.com\/cs\/wp-json\/wp\/v2\/tags?post=3838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}