V\u00edno a da\u0148ov\u00e9 v\u00fdhody<\/b><\/p>\n
\u00a0<\/b><\/p>\n
Darujte v\u00edno a dejte si ho do n\u00e1klad\u016f\u2026<\/b>
\n<\/b>\u00dapravy da\u0148ov\u00fdch z\u00e1kon\u016f z\u00a0p\u0159elomu roku 2005\/2006 p\u0159inesly p\u0159\u00edzniv\u00e9 zm\u011bny pro podnikatele, kte\u0159\u00ed nejen v\u00a0p\u0159edv\u00e1no\u010dn\u00edm \u010dase uva\u017euj\u00ed nad v\u00fdb\u011brem d\u00e1rk\u016f pro sv\u00e9 klienty. D\u016fle\u017eit\u00fdm faktorem v\u00fdb\u011bru je bezpochyby \u00a0to, zda lze d\u00e1rek lidov\u011b \u0159e\u010deno \u201ed\u00e1t do n\u00e1klad\u016f\u201c. Nyn\u011bj\u0161\u00ed p\u0159\u00edzniv\u00e9 nastaven\u00ed da\u0148ov\u00fdch z\u00e1kon\u016f umo\u017e\u0148uje za \u00fa\u010delem propagace firmy darovat tak\u00e9 tzv. TICH\u00c9 V\u00cdNO.<\/p>\n
Co je to \u201etich\u00e9 v\u00edno\u201c
\n<\/b>Pod n\u00e1zvem tich\u00e9 v\u00edno se skr\u00fdvaj\u00ed v\u0161echna klasick\u00e1 r\u00e9vov\u00e1 v\u00edna s\u00a0v\u00fdjimkou \u0161umiv\u00fdch v\u00edn. Podm\u00ednkou da\u0148ov\u00e9 znatelnosti je ozna\u010den\u00ed d\u00e1rkov\u00e9 l\u00e1hve v\u00edna firemn\u00edm logem <\/b>a tak\u00e9 cenov\u00fd limit maxim\u00e1ln\u011b 500,-K\u010d bez DPH za l\u00e1hev. P\u0159i spln\u011bn\u00ed t\u011bchto podm\u00ednek je tak\u00e9 mo\u017en\u00e9 uplatnit odpo\u010det DPH p\u0159\u00ed po\u0159\u00edzen\u00ed v\u00edna bez nutnosti odvodu dan\u011b p\u0159i jeho darov\u00e1n\u00ed v\u00a0r\u00e1mci propagace.<\/p>\n
Tich\u00e9 v\u00edno a Da\u0148 z\u00a0p\u0159\u00edjmu<\/b><\/p>\n
Z\u00e1kon \u010d. 586\/1992 Sb. O dan\u00edch z\u00a0p\u0159\u00edjmu <\/b>vymezuje da\u0148ovou neuznatelnost dar\u016f v\u00a0paragrafu 25 odst. 1 p\u00edsm. t): V\u00fddaje na reprezentaci v\u010detn\u011b dar\u016f obecn\u011b nejsou pova\u017eov\u00e1ny za da\u0148ov\u011b uznateln\u00fd n\u00e1klad, je zde v\u0161ak vymezena tak\u00e9 v\u00fdjimka, je\u017e se za dar nepova\u017euje. Je to reklamn\u00ed nebo propaga\u010dn\u00ed p\u0159edm\u011bt, kter\u00fd je opat\u0159en obchodn\u00ed firmou, ochrannou zn\u00e1mkou poskytovatele tohoto p\u0159edm\u011btu, n\u00e1zvem propagovan\u00e9ho zbo\u017e\u00ed nebo slu\u017eby, jeho\u017e hodnota bez DPH nep\u0159esahuje 500 K\u010d a kter\u00fd nen\u00ed s\u00a0v\u00fdjimkou tich\u00e9ho v\u00edna p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b. Za da\u0148ov\u011b uznateln\u00e9 n\u00e1klady lze tedy uznat takov\u00e9 d\u00e1rkov\u00e9 p\u0159edm\u011bty, na kter\u00fdch je uveden n\u00e1zev \u010di ochrann\u00e1 zn\u00e1mka daruj\u00edc\u00edho nebo n\u00e1zev jeho v\u00fdrobku \u010d\u00ed slu\u017eby a jeho\u017e hodnota bez DPH z\u00e1rove\u0148 nep\u0159esahuje 500K\u010d za jeden kus.<\/p>\n
Tich\u00e9 v\u00edno a Da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty<\/b><\/p>\n
Podobnou v\u00fdjimkou najdeme tak\u00e9 v\u00a0Z\u00e1kon\u011b \u010d. 235\/2004 Sb. O dani z\u00a0p\u0159idan\u00e9 hodnoty<\/b>, kter\u00fd o reklamn\u00edch nebo propaga\u010dn\u00edch p\u0159edm\u011btech hovo\u0159\u00ed v \u00a7\u00a013 odst. 10 p\u00edsm. c): Bez\u00faplatn\u011b darovan\u00fd reklamn\u00ed p\u0159edm\u011bt ve form\u011b Tich\u00e9ho v\u00edna, kter\u00e9 spl\u0148uje stejn\u00e9 po\u017eadavky, jak bylo zm\u00edn\u011bno v\u00a0souvislosti se z\u00e1konem o dan\u00edch z\u00a0p\u0159\u00edjm\u016f ( ozna\u010den\u00ed firemn\u00ed zna\u010dkou, hodnota do 500K\u010d bez DPH), nen\u00ed zat\u00ed\u017een dan\u00ed z\u00a0p\u0159idan\u00e9 hodnoty na v\u00fdstavbu. P\u0159\u00ed po\u0159\u00edzen\u00ed v\u00edna pro reklamn\u00ed \u00fa\u010dely za spln\u011bn\u00ed v\u00fd\u0161e zm\u00edn\u011bn\u00fdch podm\u00ednek, podnikatel\u00a0 m\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det DPH a z\u00e1rove\u0148 nemus\u00ed da\u0148 odv\u00e1d\u011bt p\u0159\u00ed jeho darov\u00e1n\u00ed.<\/p>\n
\n","protected":false},"excerpt":{"rendered":"
V\u00edno a da\u0148ov\u00e9 v\u00fdhody \u00a0 Darujte v\u00edno a dejte si ho do n\u00e1klad\u016f\u2026 \u00dapravy da\u0148ov\u00fdch z\u00e1kon\u016f z\u00a0p\u0159elomu roku 2005\/2006 p\u0159inesly p\u0159\u00edzniv\u00e9 zm\u011bny pro podnikatele, kte\u0159\u00ed nejen v\u00a0p\u0159edv\u00e1no\u010dn\u00edm \u010dase uva\u017euj\u00ed nad v\u00fdb\u011brem d\u00e1rk\u016f pro sv\u00e9 klienty. D\u016fle\u017eit\u00fdm faktorem v\u00fdb\u011bru je bezpochyby \u00a0to, zda lze d\u00e1rek lidov\u011b \u0159e\u010deno \u201ed\u00e1t do n\u00e1klad\u016f\u201c. Nyn\u011bj\u0161\u00ed p\u0159\u00edzniv\u00e9 nastaven\u00ed da\u0148ov\u00fdch z\u00e1kon\u016f umo\u017e\u0148uje […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/posts\/196"}],"collection":[{"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=196"}],"version-history":[{"count":2,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":200,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=\/wp\/v2\/posts\/196\/revisions\/200"}],"wp:attachment":[{"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dudinwine.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}