{"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

\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 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

Rozli\u0161ov\u00e1n\u00ed na \u010dty\u0159i z\u00e1kladn\u00ed typy datov\u00fdch schr\u00e1nek – 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 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 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 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 ozna\u010den\u00edm PFO (30).<\/p>\n\n\n\n

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 v\u00fdkonem jej\u00ed profese, nap\u0159\u00edklad rozhodnut\u00ed o zru\u0161en\u00ed registrace k 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 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

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 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 jejich obsahem v datov\u00e9 schr\u00e1nce sezn\u00e1m\u00ed, dojde k 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

Komunikuje-li pak podnikaj\u00edc\u00ed fyzick\u00e1 osoba ji\u017e n\u011bkolik let s 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 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

V\u00edce informac\u00ed na: 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":"

\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 […]<\/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":[],"_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}]}}