{"id":1542,"date":"2010-12-14T17:41:00","date_gmt":"2010-12-14T16:41:00","guid":{"rendered":"https:\/\/www.poradce-danovy.com\/?p=1542"},"modified":"2022-01-09T17:42:00","modified_gmt":"2022-01-09T16:42:00","slug":"nakladove-pausaly-od-1-1-2011","status":"publish","type":"post","link":"https:\/\/www.poradce-danovy.com\/index.php\/2010\/12\/14\/nakladove-pausaly-od-1-1-2011\/","title":{"rendered":"N\u00e1kladov\u00e9 pau\u0161\u00e1ly od 1.1.2011"},"content":{"rendered":"\n<p>V novelou ZoDP byla pro rok 2011 potvrzena stejn\u00e1 v\u00fd\u0161e n\u00e1kladov\u00fdch pau\u0161\u00e1l\u016f jako v roce 2010. Oproti 2009 si pohor\u0161ili v 2010 r\u016fzn\u00e1 svobodn\u00e1 povol\u00e1n\u00ed, nez\u00e1visl\u00e1 povol\u00e1n\u00ed atd.<\/p>\n\n\n\n<p>Podle dosavadn\u00edho zn\u011bn\u00ed novely ZoDP to vypad\u00e1, \u017ee n\u00e1kladov\u00fd pau\u0161\u00e1l 30% na p\u0159\u00edjmy z pron\u00e1jmu (\u00a79 ZoDP) bude mo\u017en\u00e9 pou\u017e\u00edt i v \u00a77 P\u0159\u00edjmy z podnik\u00e1n\u00ed (pokud pronaj\u00edmaj\u00ed nemovitost zahrnutou do OM). Dosavadn\u00ed praxe tam uplat\u0148ovala % podle \u017dL (tak\u017ee si pohor\u0161\u00ed, ale situace je jasn\u011bj\u0161\u00ed).<\/p>\n\n\n\n<p>Druh v\u00fddaje &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 2009&nbsp; &nbsp; &nbsp; &nbsp; 2010 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 2011<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho<\/p>\n\n\n\n<p>a vodn\u00edho hospod\u00e1\u0159stv\u00ed&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 80%&nbsp; &nbsp; &nbsp; &nbsp; 80%&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 80%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f ze \u017eivnost\u00ed \u0159emesln\u00fdch &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 80% &nbsp; &nbsp; &nbsp; &nbsp; 80% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 80%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f ze \u017eivnost\u00ed ostatn\u00edch&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60%&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f z jin\u00e9ho podnik\u00e1n\u00ed podle zvl\u00e1\u0161tn\u00edch<\/p>\n\n\n\n<p>p\u0159edpis\u016f &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60%&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f z u\u017eit\u00ed pr\u00e1v z pr\u016fmyslov\u00e9ho nebo ji-<\/p>\n\n\n\n<p>n\u00e9ho du\u0161evn\u00edho vlastnictv\u00ed, autorsk\u00fdch pr\u00e1v &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f z v\u00fdkonu nez\u00e1visl\u00e9ho povol\u00e1n\u00ed &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f znalce, tlumo\u010dn\u00edka, rozhodce &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>z p\u0159\u00edjm\u016f insolven\u010dn\u00edho spr\u00e1vce&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 60% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40% &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40%<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V novelou ZoDP byla pro rok 2011 potvrzena stejn\u00e1 v\u00fd\u0161e n\u00e1kladov\u00fdch pau\u0161\u00e1l\u016f jako v roce 2010. Oproti 2009 si pohor\u0161ili v 2010 r\u016fzn\u00e1 svobodn\u00e1 povol\u00e1n\u00ed, nez\u00e1visl\u00e1 povol\u00e1n\u00ed atd. Podle dosavadn\u00edho zn\u011bn\u00ed novely ZoDP to vypad\u00e1, \u017ee n\u00e1kladov\u00fd pau\u0161\u00e1l 30% na p\u0159\u00edjmy z pron\u00e1jmu (\u00a79 ZoDP) bude mo\u017en\u00e9 pou\u017e\u00edt i v \u00a77 P\u0159\u00edjmy z podnik\u00e1n\u00ed (pokud [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_regular_price":[],"currency_symbol":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1542","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"post_slider_layout_featured_media_urls":{"thumbnail":"","post_slider_layout_landscape_large":"","post_slider_layout_portrait_large":"","post_slider_layout_square_large":"","post_slider_layout_landscape":"","post_slider_layout_portrait":"","post_slider_layout_square":"","full":""},"_links":{"self":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1542","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/comments?post=1542"}],"version-history":[{"count":0,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1542\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/media?parent=1542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/categories?post=1542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/tags?post=1542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}