{"id":3501,"date":"2023-05-23T15:00:00","date_gmt":"2023-05-23T13:00:00","guid":{"rendered":"https:\/\/dolezalpartners.com\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/"},"modified":"2023-05-23T15:00:00","modified_gmt":"2023-05-23T13:00:00","slug":"dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu","status":"publish","type":"post","link":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/","title":{"rendered":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k&nbsp;odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f&nbsp;a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na povinnost org\u00e1n\u016f ve\u0159ejn\u00e9 moci, konkr\u00e9tn\u011b pak finan\u010dn\u00edch \u00fa\u0159ad\u016f, doru\u010dovat j\u00edm vyd\u00e1van\u00e9 p\u00edsemnosti do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rozli\u0161ov\u00e1n\u00ed na \u010dty\u0159i z\u00e1kladn\u00ed typy datov\u00fdch schr\u00e1nek &#8211; datovou schr\u00e1nku org\u00e1nu ve\u0159ejn\u00e9 moci, datovou schr\u00e1nku fyzick\u00e9 osoby, datovou schr\u00e1nku podnikaj\u00edc\u00ed fyzick\u00e9 osoby a datovou schr\u00e1nku pr\u00e1vnick\u00e9 osoby \u2013 p\u0159itom tvo\u0159\u00ed z\u00e1klad pro tzv. Detailn\u00ed klasifikaci v\u0161ech subjekt\u016f a p\u0159i\u0159azen\u00ed v Informa\u010dn\u00edm syst\u00e9mu datov\u00fdch schr\u00e1nek. U podnikaj\u00edc\u00ed fyzick\u00e9 osoby jsou jimi tzv. profesn\u00ed datov\u00e1 schr\u00e1nka (pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 advok\u00e1ta \u2013 s&nbsp;ozna\u010den\u00edm PFO_ADVOK (31), pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 da\u0148ov\u00e9ho poradce s ozna\u010den\u00edm PFO_DANPOR (32), pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 insolven\u010dn\u00edho spr\u00e1vce s&nbsp;ozna\u010den\u00edm PFO_INSSPR (33), pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 statut\u00e1rn\u00edho auditora s ozna\u010den\u00edm PFO_AUDITOR (34), pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 znalce s&nbsp;ozna\u010den\u00edm PFO_ZNALEC (35) a pro podnikaj\u00edc\u00ed fyzickou osobu \u2013 tlumo\u010dn\u00edka nebo soudn\u00edho p\u0159ekladatele s ozna\u010den\u00edm PFO_TLUMOCNIK (36)) a datov\u00e1 schr\u00e1nka podnikaj\u00edc\u00ed fyzick\u00e9 osoby s&nbsp;ozna\u010den\u00edm PFO (30).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na konkr\u00e9tn\u00edm p\u0159\u00edpadu je v \u010dl\u00e1nku ilustrov\u00e1no a dolo\u017eeno p\u0159\u00edslu\u0161n\u00fdm pokynem Gener\u00e1ln\u00edho finan\u010dn\u00edho \u0159editelstv\u00ed, \u017ee do profesn\u00ed datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby nen\u00ed finan\u010dn\u00ed \u00fa\u0159ad povinen t\u00e9to osob\u011b doru\u010dovat p\u00edsemnosti, kter\u00e9 se t\u00fdkaj\u00ed jej\u00ed podnikatelsk\u00e9 \u010dinnosti, ale nesouvisej\u00ed s&nbsp;v\u00fdkonem jej\u00ed profese, nap\u0159\u00edklad rozhodnut\u00ed o zru\u0161en\u00ed registrace k&nbsp;DPH. Paradoxem je p\u0159itom skute\u010dnost, \u017ee tato rozhodnut\u00ed by byl finan\u010dn\u00ed \u00fa\u0159ad povinen doru\u010dovat do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby s&nbsp;ozna\u010den\u00edm PFO (30), kterou v\u0161ak dr\u017eitel\u016fm profesn\u00ed datov\u00e9 schr\u00e1nky nen\u00ed mo\u017eno z\u0159\u00eddit, nepodnikaj\u00ed-li rovn\u011b\u017e na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed vydan\u00e9ho p\u0159\u00edslu\u0161n\u00fdm \u017eivnostensk\u00fdm \u00fa\u0159adem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00edm paradoxem je fakt, \u017ee finan\u010dn\u00ed \u00fa\u0159ad p\u00edsemnosti t\u00fdkaj\u00edc\u00ed podnikatelsk\u00e9 \u010dinnosti subjekt\u016f a nesouvisej\u00edc\u00ed s&nbsp;v\u00fdkonem jejich profese m\u016f\u017ee i dr\u017eitel\u016fm profesn\u00ed datov\u00e9 schr\u00e1nky doru\u010dit do t\u00e9to schr\u00e1nky, p\u0159\u00edpadn\u011b i do datov\u00e9 schr\u00e1nky fyzick\u00e9 osoby z\u0159\u00edzen\u00e9 na jejich \u017e\u00e1dost. Pokud se adres\u00e1t s&nbsp;jejich obsahem v&nbsp;datov\u00e9 schr\u00e1nce sezn\u00e1m\u00ed, dojde k&nbsp;jejich \u0159\u00e1dn\u00e9mu doru\u010den\u00ed, nen\u00ed pouze mo\u017eno uplatnit fikci doru\u010den\u00ed. Fikci doru\u010den\u00ed lze u takov\u00e9 p\u00edsemnosti uplatnit pouze u doru\u010dov\u00e1n\u00ed prost\u0159ednictv\u00edm po\u0161tovn\u00edho doru\u010dovatele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Komunikuje-li pak podnikaj\u00edc\u00ed fyzick\u00e1 osoba ji\u017e n\u011bkolik let s&nbsp;finan\u010dn\u00edm \u00fa\u0159adem v\u00fdhradn\u011b prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky a rovn\u011b\u017e svou \u017e\u00e1dost o zru\u0161en\u00ed registrace k&nbsp;DPH finan\u010dn\u00edmu \u00fa\u0159adu doru\u010dila prost\u0159ednictv\u00edm datov\u00e9 schr\u00e1nky, nejev\u00ed se doru\u010dov\u00e1n\u00ed p\u00edsemnosti prost\u0159ednictv\u00edm po\u0161tovn\u00edho doru\u010dovatele jako p\u0159\u00edli\u0161 efektivn\u00ed v\u00fdkon st\u00e1tn\u00ed spr\u00e1vy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00edce informac\u00ed na: <a href=\"https:\/\/www.epravo.cz\/top\/clanky\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu-116345.html\" title=\"\">https:\/\/www.epravo.cz\/top\/clanky\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu-116345.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k&nbsp;odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f&nbsp;a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3501","post","type-post","status-publish","format-standard","hentry","category-uncategorized-sk"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Lucie Ka\u010d\u00ednov\u00e1\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"sk_SK\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Dole\u017eal &amp; Partners\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal &amp; Partners\" \/>\n\t\t<meta property=\"og:description\" content=\"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2023-05-23T13:00:00+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2023-05-23T13:00:00+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal &amp; Partners\" \/>\n\t\t<meta name=\"twitter:description\" content=\"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#article\",\"name\":\"Doru\\u010dov\\u00e1n\\u00ed do datov\\u00e9 schr\\u00e1nky podnikaj\\u00edc\\u00ed fyzick\\u00e9 osoby aneb \\u010e\\u00e1bel se skr\\u00fdv\\u00e1 v detailu | Dolezal & Partners\",\"headline\":\"Doru\\u010dov\\u00e1n\\u00ed do datov\\u00e9 schr\\u00e1nky podnikaj\\u00edc\\u00ed fyzick\\u00e9 osoby aneb \\u010e\\u00e1bel se skr\\u00fdv\\u00e1 v detailu\",\"author\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/author\\\/lucie-kacinova\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#organization\"},\"datePublished\":\"2023-05-23T15:00:00+02:00\",\"dateModified\":\"2023-05-23T15:00:00+02:00\",\"inLanguage\":\"sk-SK\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#webpage\"},\"articleSection\":\"Uncategorized @sk, Optional\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/category\\\/uncategorized-sk\\\/#listItem\",\"name\":\"Uncategorized @sk\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/category\\\/uncategorized-sk\\\/#listItem\",\"position\":2,\"name\":\"Uncategorized @sk\",\"item\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/category\\\/uncategorized-sk\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#listItem\",\"name\":\"Doru\\u010dov\\u00e1n\\u00ed do datov\\u00e9 schr\\u00e1nky podnikaj\\u00edc\\u00ed fyzick\\u00e9 osoby aneb \\u010e\\u00e1bel se skr\\u00fdv\\u00e1 v detailu\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#listItem\",\"position\":3,\"name\":\"Doru\\u010dov\\u00e1n\\u00ed do datov\\u00e9 schr\\u00e1nky podnikaj\\u00edc\\u00ed fyzick\\u00e9 osoby aneb \\u010e\\u00e1bel se skr\\u00fdv\\u00e1 v detailu\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/category\\\/uncategorized-sk\\\/#listItem\",\"name\":\"Uncategorized @sk\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#organization\",\"name\":\"Dolezal & Partners\",\"url\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/author\\\/lucie-kacinova\\\/#author\",\"url\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/author\\\/lucie-kacinova\\\/\",\"name\":\"Lucie Ka\\u010d\\u00ednov\\u00e1\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#webpage\",\"url\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/\",\"name\":\"Doru\\u010dov\\u00e1n\\u00ed do datov\\u00e9 schr\\u00e1nky podnikaj\\u00edc\\u00ed fyzick\\u00e9 osoby aneb \\u010e\\u00e1bel se skr\\u00fdv\\u00e1 v detailu | Dolezal & Partners\",\"description\":\"\\u010cl\\u00e1nek shrnuje aktu\\u00e1ln\\u00ed pr\\u00e1vn\\u00ed podklad, na n\\u011bm\\u017e jsou datov\\u00e9 schr\\u00e1nky z\\u0159izov\\u00e1ny povinn\\u011b \\u010di na \\u017e\\u00e1dost subjekt\\u016f. D\\u00e1le pak povahu datov\\u00e9 schr\\u00e1nky coby elektronick\\u00e9ho \\u00falo\\u017ei\\u0161t\\u011b slou\\u017e\\u00edc\\u00edho k odes\\u00edl\\u00e1n\\u00ed a doru\\u010dov\\u00e1n\\u00ed dokument\\u016f, kdy z\\u00e1sadn\\u00ed je ov\\u011b\\u0159en\\u00ed toto\\u017enosti vlastn\\u00edka schr\\u00e1nky. T\\u011b\\u017ei\\u0161t\\u011bm \\u010dl\\u00e1nku je potom zam\\u011b\\u0159en\\u00ed se na rozli\\u0161en\\u00ed typ\\u016f a podtyp\\u016f datov\\u00fdch schr\\u00e1nek, a na d\\u016fsledky tohoto rozli\\u0161ov\\u00e1n\\u00ed dopadaj\\u00edc\\u00ed na\",\"inLanguage\":\"sk-SK\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/author\\\/lucie-kacinova\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/author\\\/lucie-kacinova\\\/#author\"},\"datePublished\":\"2023-05-23T15:00:00+02:00\",\"dateModified\":\"2023-05-23T15:00:00+02:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#website\",\"url\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/\",\"name\":\"Dolezalpartners\",\"inLanguage\":\"sk-SK\",\"publisher\":{\"@id\":\"https:\\\/\\\/dolezalpartners.com\\\/sk\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO Pro -->\r\n\t\t<title>Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal &amp; Partners<\/title>\n\n","aioseo_head_json":{"title":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal & Partners","description":"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na","canonical_url":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#article","name":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal & Partners","headline":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu","author":{"@id":"https:\/\/dolezalpartners.com\/sk\/author\/lucie-kacinova\/#author"},"publisher":{"@id":"https:\/\/dolezalpartners.com\/sk\/#organization"},"datePublished":"2023-05-23T15:00:00+02:00","dateModified":"2023-05-23T15:00:00+02:00","inLanguage":"sk-SK","mainEntityOfPage":{"@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#webpage"},"isPartOf":{"@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#webpage"},"articleSection":"Uncategorized @sk, Optional"},{"@type":"BreadcrumbList","@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/#listItem","position":1,"name":"Home","item":"https:\/\/dolezalpartners.com\/sk\/","nextItem":{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/category\/uncategorized-sk\/#listItem","name":"Uncategorized @sk"}},{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/category\/uncategorized-sk\/#listItem","position":2,"name":"Uncategorized @sk","item":"https:\/\/dolezalpartners.com\/sk\/category\/uncategorized-sk\/","nextItem":{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#listItem","name":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu"},"previousItem":{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#listItem","position":3,"name":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu","previousItem":{"@type":"ListItem","@id":"https:\/\/dolezalpartners.com\/sk\/category\/uncategorized-sk\/#listItem","name":"Uncategorized @sk"}}]},{"@type":"Organization","@id":"https:\/\/dolezalpartners.com\/sk\/#organization","name":"Dolezal & Partners","url":"https:\/\/dolezalpartners.com\/sk\/"},{"@type":"Person","@id":"https:\/\/dolezalpartners.com\/sk\/author\/lucie-kacinova\/#author","url":"https:\/\/dolezalpartners.com\/sk\/author\/lucie-kacinova\/","name":"Lucie Ka\u010d\u00ednov\u00e1"},{"@type":"WebPage","@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#webpage","url":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/","name":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal & Partners","description":"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na","inLanguage":"sk-SK","isPartOf":{"@id":"https:\/\/dolezalpartners.com\/sk\/#website"},"breadcrumb":{"@id":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/#breadcrumblist"},"author":{"@id":"https:\/\/dolezalpartners.com\/sk\/author\/lucie-kacinova\/#author"},"creator":{"@id":"https:\/\/dolezalpartners.com\/sk\/author\/lucie-kacinova\/#author"},"datePublished":"2023-05-23T15:00:00+02:00","dateModified":"2023-05-23T15:00:00+02:00"},{"@type":"WebSite","@id":"https:\/\/dolezalpartners.com\/sk\/#website","url":"https:\/\/dolezalpartners.com\/sk\/","name":"Dolezalpartners","inLanguage":"sk-SK","publisher":{"@id":"https:\/\/dolezalpartners.com\/sk\/#organization"}}]},"og:locale":"sk_SK","og:site_name":"Dole\u017eal &amp; Partners","og:type":"article","og:title":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal &amp; Partners","og:description":"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na","og:url":"https:\/\/dolezalpartners.com\/sk\/dorucovani-do-datove-schranky-podnikajici-fyzicke-osoby-aneb-dabel-se-skryva-v-detailu\/","og:image":"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg","og:image:secure_url":"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg","og:image:width":1200,"og:image:height":630,"article:published_time":"2023-05-23T13:00:00+00:00","article:modified_time":"2023-05-23T13:00:00+00:00","twitter:card":"summary","twitter:title":"Doru\u010dov\u00e1n\u00ed do datov\u00e9 schr\u00e1nky podnikaj\u00edc\u00ed fyzick\u00e9 osoby aneb \u010e\u00e1bel se skr\u00fdv\u00e1 v detailu | Dolezal &amp; Partners","twitter:description":"\u010cl\u00e1nek shrnuje aktu\u00e1ln\u00ed pr\u00e1vn\u00ed podklad, na n\u011bm\u017e jsou datov\u00e9 schr\u00e1nky z\u0159izov\u00e1ny povinn\u011b \u010di na \u017e\u00e1dost subjekt\u016f. D\u00e1le pak povahu datov\u00e9 schr\u00e1nky coby elektronick\u00e9ho \u00falo\u017ei\u0161t\u011b slou\u017e\u00edc\u00edho k odes\u00edl\u00e1n\u00ed a doru\u010dov\u00e1n\u00ed dokument\u016f, kdy z\u00e1sadn\u00ed je ov\u011b\u0159en\u00ed toto\u017enosti vlastn\u00edka schr\u00e1nky. T\u011b\u017ei\u0161t\u011bm \u010dl\u00e1nku je potom zam\u011b\u0159en\u00ed se na rozli\u0161en\u00ed typ\u016f a podtyp\u016f datov\u00fdch schr\u00e1nek, a na d\u016fsledky tohoto rozli\u0161ov\u00e1n\u00ed dopadaj\u00edc\u00ed na","twitter:image":"https:\/\/dolezalpartners.com\/wp-content\/uploads\/opengraph.jpg"},"aioseo_meta_data":{"post_id":"3501","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"seo_analyzer_scan_date":"2025-08-22 09:05:29","breadcrumb_settings":null,"limit_modified_date":false,"open_ai":null,"created":"2023-10-20 12:15:00","updated":"2025-08-22 09:05:29","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null},"_links":{"self":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/3501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/comments?post=3501"}],"version-history":[{"count":0,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/3501\/revisions"}],"wp:attachment":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/media?parent=3501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/categories?post=3501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/tags?post=3501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}