{"id":3793,"date":"2024-02-27T16:21:00","date_gmt":"2024-02-27T15:21:00","guid":{"rendered":"https:\/\/dolezalpartners.com\/?p=3793"},"modified":"2024-04-02T16:27:59","modified_gmt":"2024-04-02T14:27:59","slug":"podvod-na-dph-v-rozhodovacej-cinnosti-slovenskych-sudov","status":"publish","type":"post","link":"https:\/\/dolezalpartners.com\/sk\/podvod-na-dph-v-rozhodovacej-cinnosti-slovenskych-sudov\/","title":{"rendered":"Podvod na DPH v rozhodovacej \u010dinnosti slovensk\u00fdch s\u00fadov"},"content":{"rendered":"\n<p><strong>S\u00fadny dvor Eur\u00f3pskej \u00fanie poskytuje svojou pravidelnou rozhodovacou \u010dinnos\u0165ou bohat\u00fa zbierku krit\u00e9ri\u00ed a pravidiel pre s\u00fady a da\u0148ov\u00e9 org\u00e1ny \u010dlensk\u00fdch \u0161t\u00e1tov, ktor\u00fdmi mo\u017eno identifikova\u0165 podvodn\u00e9 konanie v r\u00e1mci obchodn\u00e9ho re\u0165azca, a na z\u00e1klade toho prizna\u0165, pr\u00edpadne odmietnu\u0165 zdanite\u013enej osobe n\u00e1rok na odpo\u010det dane z pridanej hodnoty.<\/strong><\/p>\n\n\n\n<p>V&nbsp;rozhodovacej \u010dinnosti vn\u00fatro\u0161t\u00e1tnych s\u00fadov, najm\u00e4 v&nbsp;ot\u00e1zkach uplatnenia n\u00e1roku na odpo\u010det dani z&nbsp;pridanej hodnoty (\u010falej tie\u017e ako \u201e<strong>DPH<\/strong>\u201c), pomerne \u010dasto doch\u00e1dza k&nbsp;situ\u00e1ci\u00e1m, kedy si \u010dlensk\u00e9 \u0161t\u00e1ty vykladaj\u00fa normy Smernice Rady Eur\u00f3pskej \u00fanie 2006\/112\/ES z 28. novembra 2006 o spolo\u010dnom syst\u00e9me dane z pridanej hodnoty (\u010falej tie\u017e ako \u201e<strong>smernica o DPH<\/strong>\u201c) r\u00f4zne a&nbsp;\u010dastokr\u00e1t nie s&nbsp;prim\u00e1rnym z\u00e1merom Eur\u00f3pskej \u00danie.<\/p>\n\n\n\n<p>V&nbsp;takomto pr\u00edpade zohr\u00e1va nesmierne d\u00f4le\u017eit\u00fa \u00falohu pr\u00e1ve S\u00fadny dvor Eur\u00f3pskej \u00fanie (\u010falej tie\u017e ako \u201e<strong>SDE\u00da<\/strong>\u201c), ktor\u00fd v&nbsp;konaniach o&nbsp;predbe\u017en\u00fdch ot\u00e1zkach poskytuje \u010dlensk\u00fdm \u0161t\u00e1tom v\u00fdklad \u00fanijnych pr\u00e1vnych noriem, a&nbsp;t\u00fdm zabezpe\u010duje&nbsp;ich rovnak\u00fa aplik\u00e1ciu vo v\u0161etk\u00fdch \u010dlensk\u00fdch \u0161t\u00e1toch.&nbsp;V\u00fdsledkom tejto \u010dinnosti je potom mno\u017estvo rozhodnut\u00ed SDE\u00da, ktor\u00fdmi tento s\u00fad v&nbsp;z\u00e1sade nav\u00e1dza \u010dlensk\u00e9 \u0161t\u00e1ty k spr\u00e1vnej aplik\u00e1cii pr\u00e1vnych noriem E\u00da, \u010d\u00edm mo\u017eno rozhodovaciu \u010dinnos\u0165 SDE\u00da zaradi\u0165 medzi baz\u00e1lny n\u00e1stroj harmoniz\u00e1cie syst\u00e9mu DPH v&nbsp;celej E\u00da.<\/p>\n\n\n\n<p>Obdobn\u00fdm postupom si pre\u0161lo aj vytvorenie a&nbsp;ust\u00e1lenie z\u00e1kladn\u00fdch pravidiel konceptu podvodu na DPH. Je mo\u017en\u00e9 tvrdi\u0165, \u017ee v&nbsp;ot\u00e1zke podvodu na DPH u\u017e v&nbsp;s\u00fa\u010dasnosti SDE\u00da disponuje skuto\u010dne bohatou zbierkou s\u00fadnych rozhodnut\u00ed, ktor\u00e9 po\u010dn\u00fac Rozsudkom sp. zn. C-352\/03 vo veci Optigen poskytuj\u00fa s\u00fadom a da\u0148ov\u00fdm org\u00e1nom dostato\u010dn\u00fd s\u00fahrn pravidiel a&nbsp;krit\u00e9ri\u00ed, na z\u00e1klade ktor\u00fdch m\u00f4\u017eu tieto org\u00e1ny identifikova\u0165 podvodn\u00e9 konanie v&nbsp;r\u00e1mci obchodn\u00e9ho re\u0165azca a&nbsp;na z\u00e1klade toho prizna\u0165, pr\u00edpadne odmietnu\u0165 da\u0148ov\u00e9mu subjektu n\u00e1rok na odpo\u010det DPH.<\/p>\n\n\n\n<p>Napriek tomu bol v poslednom obdob\u00ed pomerne \u017eivou a diskutovanou t\u00e9mou v\u00fdskyt s\u00fadnych rozhodnut\u00ed, ktor\u00fdmi doch\u00e1dzalo k odli\u0161nej kvalifik\u00e1cii konania da\u0148ov\u00e9ho subjektu, k zamie\u0148aniu podvodu na DPH so zneu\u017eit\u00edm pr\u00e1va, pr\u00edpadne k&nbsp;opomenutiu judikat\u00fary a pravidiel ustanoven\u00fdch SDE\u00da zo strany slovensk\u00fdch v\u0161eobecn\u00fdch s\u00fadov a&nbsp;da\u0148ov\u00fdch org\u00e1nov.<\/p>\n\n\n\n<p>\u010cl\u00e1nok je preto vo svojej podstate zameran\u00fd na proces harmoniz\u00e1cie a&nbsp;z\u00e1kladn\u00e9 v\u00fdchodiskov\u00e9 atrib\u00faty DPH v&nbsp;podmienkach Eur\u00f3pskej \u00fanie, no predov\u0161etk\u00fdm na v\u00fdvoj konceptu podvodu na DPH v&nbsp;zmysle judikat\u00fary S\u00fadneho dvora Eur\u00f3pskej \u00fanie a proces ust\u00e1lenia a&nbsp;za\u010dlenenia konceptu podvodu na DPH v&nbsp;rozhodovacej \u010dinnosti slovensk\u00fdch s\u00fadov a&nbsp;da\u0148ov\u00fdch org\u00e1nov. &nbsp;<\/p>\n\n\n\n<p>Viac inform\u00e1cii na: <a href=\"https:\/\/www.epravo.sk\/top\/clanky\/podvod-na-dph-v-rozhodovacej-cinnosti-slovenskych-sudov-5999.html\">https:\/\/www.epravo.sk\/top\/clanky\/podvod-na-dph-v-rozhodovacej-cinnosti-slovenskych-sudov-5999.html<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u00fadny dvor Eur\u00f3pskej \u00fanie poskytuje svojou pravidelnou rozhodovacou \u010dinnos\u0165ou bohat\u00fa zbierku krit\u00e9ri\u00ed a pravidiel pre s\u00fady a da\u0148ov\u00e9 org\u00e1ny \u010dlensk\u00fdch \u0161t\u00e1tov, ktor\u00fdmi mo\u017eno identifikova\u0165 podvodn\u00e9 konanie v r\u00e1mci obchodn\u00e9ho re\u0165azca, a na z\u00e1klade toho prizna\u0165, pr\u00edpadne odmietnu\u0165 zdanite\u013enej osobe n\u00e1rok na odpo\u010det dane z pridanej hodnoty. V&nbsp;rozhodovacej \u010dinnosti vn\u00fatro\u0161t\u00e1tnych s\u00fadov, najm\u00e4 v&nbsp;ot\u00e1zkach uplatnenia n\u00e1roku 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-3793","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\/3793","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=3793"}],"version-history":[{"count":1,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/3793\/revisions"}],"predecessor-version":[{"id":3806,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/3793\/revisions\/3806"}],"wp:attachment":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/media?parent=3793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/categories?post=3793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/tags?post=3793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}