Warning: Declaration of P_Photocrati_NextGen::define() should be compatible with C_Base_Product::define($id = 'pope-produ...', $name = 'Pope Produ...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/product.photocrati_nextgen.php on line 71

Warning: Declaration of M_Fs::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/fs/module.fs.php on line 34

Warning: Declaration of M_Validation::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/validation/module.validation.php on line 30

Warning: Declaration of M_Router::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/router/module.router.php on line 50

Warning: Declaration of M_WordPress_Routing::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/wordpress_routing/module.wordpress_routing.php on line 61

Warning: Declaration of M_Security::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/security/module.security.php on line 54

Warning: Declaration of M_Lzw::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/lzw/module.lzw.php on line 36

Warning: Declaration of M_NextGen_Settings::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_settings/module.nextgen_settings.php on line 36

Warning: Declaration of M_MVC::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/mvc/module.mvc.php on line 65

Warning: Declaration of M_Ajax::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/ajax/module.ajax.php on line 92

Warning: Declaration of M_Dynamic_Stylesheet::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/dynamic_stylesheet/module.dynamic_stylesheet.php on line 51

Warning: Declaration of M_Frame_Communication::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/frame_communication/module.frame_communication.php on line 64

Warning: Declaration of M_DataMapper::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/datamapper/module.datamapper.php on line 212

Warning: Declaration of M_NggLegacy::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/ngglegacy/module.ngglegacy.php on line 50

Warning: Declaration of M_NextGen_Data::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_data/module.nextgen_data.php on line 117

Warning: Declaration of M_Dynamic_Thumbnails::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/dynamic_thumbnails/module.dynamic_thumbnails.php on line 51

Warning: Declaration of M_NextGen_Admin::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_admin/module.nextgen_admin.php on line 146

Warning: Declaration of M_NextGen_AddGallery_Page::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_addgallery_page/module.nextgen_addgallery_page.php on line 63

Warning: Declaration of M_NextGen_Pagination::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_pagination/module.nextgen_pagination.php on line 28

Warning: Declaration of M_Gallery_Display::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_gallery_display/module.nextgen_gallery_display.php on line 392

Warning: Declaration of M_Attach_To_Post::define($context = false) should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/attach_to_post/module.attach_to_post.php on line 392

Warning: Declaration of M_NextGen_Other_Options::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_other_options/module.nextgen_other_options.php on line 87

Warning: Declaration of M_NextGen_Pro_Upgrade::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_pro_upgrade/module.nextgen_pro_upgrade.php on line 36

Warning: Declaration of M_MediaRss::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/mediarss/module.mediarss.php on line 44

Warning: Declaration of M_Cache::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/cache/module.cache.php on line 40

Warning: Declaration of M_Lightbox::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/lightbox/module.lightbox.php on line 304

Warning: Declaration of M_NextGen_Basic_Album::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_album/module.nextgen_basic_album.php on line 146

Warning: Declaration of C_NextGen_Basic_Album_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_album/class.nextgen_basic_album_installer.php on line 25

Warning: Declaration of M_NextGen_Basic_Templates::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_templates/module.nextgen_basic_templates.php on line 50

Warning: Declaration of M_NextGen_Basic_Gallery::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_gallery/module.nextgen_basic_gallery.php on line 242

Warning: Declaration of C_NextGen_Basic_Gallery_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_gallery/class.nextgen_basic_gallery_installer.php on line 27

Warning: Declaration of M_NextGen_Basic_ImageBrowser::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_imagebrowser/module.nextgen_basic_imagebrowser.php on line 125

Warning: Declaration of C_NextGen_Basic_ImageBrowser_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_imagebrowser/class.nextgen_basic_imagebrowser_installer.php on line 17

Warning: Declaration of M_NextGen_Basic_Singlepic::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_singlepic/module.nextgen_basic_singlepic.php on line 126

Warning: Declaration of C_NextGen_Basic_SinglePic_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_singlepic/class.nextgen_basic_singlepic_installer.php on line 16

Warning: Declaration of M_NextGen_Basic_Tagcloud::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_tagcloud/module.nextgen_basic_tagcloud.php on line 145

Warning: Declaration of C_NextGen_Basic_Tagcloud_Installer::install() should be compatible with C_Gallery_Display_Installer::install($reset = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_basic_tagcloud/class.nextgen_basic_tagcloud_installer.php on line 21

Warning: Declaration of M_Widget::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/widget/module.widget.php on line 54

Warning: Declaration of M_Third_Party_Compat::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/third_party_compat/module.third_party_compat.php on line 325

Warning: Declaration of M_NextGen_XmlRpc::define() should be compatible with C_Base_Module::define($id = 'pope-modul...', $name = 'Pope Modul...', $description = '', $version = '', $uri = '', $author = '', $author_uri = '', $context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/nextgen_xmlrpc/module.nextgen_xmlrpc.php on line 630

Warning: Parameter 2 to M_DataMapper::set_custom_wp_query_where() expected to be a reference, value given in /www/doc/www.dudinwine.cz/www/wp-includes/class-wp-hook.php on line 298

Warning: Parameter 2 to M_DataMapper::set_custom_wp_query_groupby() expected to be a reference, value given in /www/doc/www.dudinwine.cz/www/wp-includes/class-wp-hook.php on line 298

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dudinwine.cz » Víno jako reklama

Víno jako reklama


Warning: Declaration of C_DataMapper_Driver_Base::define($object_name, $context = false) should be compatible with C_Component::define($context = false) in /www/doc/www.dudinwine.cz/www/wp-content/plugins/nextgen-gallery/products/photocrati_nextgen/modules/datamapper/class.datamapper_driver_base.php on line 741

Víno a daňové výhody

 

Darujte víno a dejte si ho do nákladů…
Úpravy daňových zákonů z přelomu roku 2005/2006 přinesly příznivé změny pro podnikatele, kteří nejen v předvánočním čase uvažují nad výběrem dárků pro své klienty. Důležitým faktorem výběru je bezpochyby  to, zda lze dárek lidově řečeno „dát do nákladů“. Nynější příznivé nastavení daňových zákonů umožňuje za účelem propagace firmy darovat také tzv. TICHÉ VÍNO.

Co je to „tiché víno“
Pod názvem tiché víno se skrývají všechna klasická révová vína s výjimkou šumivých vín. Podmínkou daňové znatelnosti je označení dárkové láhve vína firemním logem a také cenový limit maximálně 500,-Kč bez DPH za láhev. Při splnění těchto podmínek je také možné uplatnit odpočet DPH pří pořízení vína bez nutnosti odvodu daně při jeho darování v rámci propagace.

Tiché víno a Daň z příjmu

Zákon č. 586/1992 Sb. O daních z příjmu vymezuje daňovou neuznatelnost darů v paragrafu 25 odst. 1 písm. t): Výdaje na reprezentaci včetně darů obecně nejsou považovány za daňově uznatelný náklad, je zde však vymezena také výjimka, jež se za dar nepovažuje. Je to reklamní nebo propagační předmět, který je opatřen obchodní firmou, ochrannou známkou poskytovatele tohoto předmětu, názvem propagovaného zboží nebo služby, jehož hodnota bez DPH nepřesahuje 500 Kč a který není s výjimkou tichého vína předmětem spotřební daně. Za daňově uznatelné náklady lze tedy uznat takové dárkové předměty, na kterých je uveden název či ochranná známka darujícího nebo název jeho výrobku čí služby a jehož hodnota bez DPH zároveň nepřesahuje 500Kč za jeden kus.

Tiché víno a Daň z přidané hodnoty

Podobnou výjimkou najdeme také v Zákoně č. 235/2004 Sb. O dani z přidané hodnoty, který o reklamních nebo propagačních předmětech hovoří v § 13 odst. 10 písm. c): Bezúplatně darovaný reklamní předmět ve formě Tichého vína, které splňuje stejné požadavky, jak bylo zmíněno v souvislosti se zákonem o daních z příjmů ( označení firemní značkou, hodnota do 500Kč bez DPH), není zatížen daní z přidané hodnoty na výstavbu. Pří pořízení vína pro reklamní účely za splnění výše zmíněných podmínek, podnikatel  může uplatnit nárok na odpočet DPH a zároveň nemusí daň odvádět pří jeho darování.

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