{"id":4968,"date":"2024-07-15T09:35:52","date_gmt":"2024-07-15T07:35:52","guid":{"rendered":"https:\/\/dolezalpartners.com\/novela-zakona-o-premenach-2024-1-cast\/"},"modified":"2025-06-23T14:49:31","modified_gmt":"2025-06-23T12:49:31","slug":"novela-zakona-o-premenach-2024-1-cast","status":"publish","type":"post","link":"https:\/\/dolezalpartners.com\/sk\/novela-zakona-o-premenach-2024-1-cast\/","title":{"rendered":"Novela z\u00e1kona o p\u0159em\u011bn\u00e1ch 2024 \u2013 1. \u010d\u00e1st"},"content":{"rendered":"\n<p>Za\u010d\u00e1tkem \u010dervna prezident podepsal novelu z\u00e1kona o p\u0159em\u011bn\u00e1ch obchodn\u00edch spole\u010dnost\u00ed a dru\u017estev, kter\u00e1 reaguje na sm\u011brnici EU a p\u0159in\u00e1\u0161\u00ed \u0159adu d\u016fle\u017eit\u00fdch zm\u011bn, \u00fa\u010dinnosti nab\u00fdvaj\u00ed ji\u017e 19. \u010dervence 2024.<\/p>\n\n\n\n<p>Mezi nejv\u00fdznamn\u011bj\u0161\u00ed novinky pat\u0159\u00ed zaveden\u00ed nov\u00e9ho zp\u016fsobu rozd\u011blen\u00ed spole\u010dnosti, publikace projektu p\u0159em\u011bny na internetov\u00fdch str\u00e1nk\u00e1ch, zm\u011bny v&nbsp;ocen\u011bn\u00ed jm\u011bn\u00ed, v\u011bt\u0161\u00ed ochrana v\u011b\u0159itel\u016f, a dokonce mo\u017enost p\u0159esunu s\u00eddla spole\u010dnosti do zem\u00ed mimo Evropsk\u00fd hospod\u00e1\u0159sk\u00fd prostor. Na tyto zm\u011bny se postupn\u011b zam\u011b\u0159\u00edme ve dvou \u010dl\u00e1nc\u00edch.&nbsp;<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Vy\u010dlen\u011bn\u00ed jako nov\u00fd zp\u016fsob rozd\u011blen\u00ed spole\u010dnosti<\/strong><\/p>\n\n\n\n<p>Hlavn\u00edmi rysy vy\u010dlen\u011bn\u00ed je, \u017ee rozd\u011blovan\u00e1 spole\u010dnost nebude zanikat a vy\u010dlen\u011bn\u00e1 \u010d\u00e1st jej\u00edho jm\u011bn\u00ed p\u0159ejde v\u00fdm\u011bnou za pod\u00edl na nov\u011b vznikaj\u00edc\u00ed nebo ji\u017e existuj\u00edc\u00ed spole\u010dnost.<\/p>\n\n\n\n<p>Spole\u010dn\u00edkem v&nbsp;n\u00e1stupnick\u00e9 spole\u010dnosti se st\u00e1v\u00e1 sama rozd\u011blovan\u00e1 spole\u010dnost a vznik\u00e1 tak mezi nimi vztah mate\u0159sk\u00e9 a dce\u0159in\u00e9 spole\u010dnosti. Na rozd\u00edl od toho p\u0159i od\u0161t\u011bpen\u00ed, kter\u00e9 ji\u017e z\u00e1kon znal, se spole\u010dn\u00edky n\u00e1stupkyn\u011b st\u00e1vaj\u00ed p\u016fvodn\u00ed spole\u010dn\u00edci a vztah je mezi nimi sestersk\u00fd.<\/p>\n\n\n\n<p>Vy\u010dlen\u011bn\u00ed bude mo\u017eno prov\u00e9st bu\u010f se vznikem zcela nov\u00e9 n\u00e1stupnick\u00e9 spole\u010dnosti nebo slou\u010den\u00edm se&nbsp;spole\u010dnost\u00ed existuj\u00edc\u00ed. Pokud vznikne spole\u010dnost nov\u00e1, bude zcela ovl\u00e1d\u00e1na mate\u0159skou spole\u010dnost\u00ed jako jedin\u00fdm spole\u010dn\u00edkem.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"814\" src=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/1-dil-vycleneni-1-1024x814.png\" alt=\"\" class=\"wp-image-4231\" srcset=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/1-dil-vycleneni-1-1024x814.png 1024w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/1-dil-vycleneni-1-300x238.png 300w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/1-dil-vycleneni-1-768x610.png 768w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/1-dil-vycleneni-1.png 1111w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Publikace projektu p\u0159em\u011bny<\/strong><\/p>\n\n\n\n<p>Novela z\u00e1kona nab\u00edz\u00ed na v\u00fdb\u011br ze dvou variant, jak splnit publika\u010dn\u00ed povinnost, a to bu\u010f upravenou p\u016fvodn\u00ed cestou ve sb\u00edrce listin obchodn\u00edho rejst\u0159\u00edku, nebo na internetov\u00fdch str\u00e1nk\u00e1ch.<\/p>\n\n\n\n<p>Zve\u0159ejn\u011bn\u00ed projektu a upozorn\u011bn\u00ed pro v\u011b\u0159itele do sb\u00edrky listin nen\u00ed novinkou. Nov\u011b je ale pot\u0159eba p\u0159ipojit i upozorn\u011bn\u00ed pro dal\u0161\u00ed osoby, konkr\u00e9tn\u011b zam\u011bstnance, jejich z\u00e1stupce, spole\u010dn\u00edky nebo \u010dleny dru\u017estva, v\u010detn\u011b&nbsp;upozorn\u011bn\u00ed na jejich pr\u00e1va. Pokud m\u00e1 spole\u010dnost internetov\u00e9 str\u00e1nky, zp\u0159\u00edstupn\u00ed nav\u00edc zm\u00edn\u011bn\u00e9 upozorn\u011bn\u00ed i zde.<\/p>\n\n\n\n<p>Druhou mo\u017enost\u00ed je uve\u0159ejnit projekt a upozorn\u011bn\u00ed na internetov\u00fdch str\u00e1nk\u00e1ch po dobu alespo\u0148 1 m\u011bs\u00edce p\u0159ede dnem, kdy m\u00e1 b\u00fdt p\u0159em\u011bna schv\u00e1lena. Pokud zvol\u00edte tento postup, je nutn\u00e9 do rejst\u0159\u00edku zapsat \u00fadaje o p\u0159em\u011bn\u011b a ulo\u017eit upozorn\u011bn\u00ed do sb\u00edrky listin. Mezi v\u00fdhody t\u00e9to varianty pat\u0159\u00ed zejm\u00e9na sn\u00ed\u017een\u00ed n\u00e1klad\u016f za publikaci v&nbsp;\u0159\u00e1du tis\u00edc\u016f korun a vypu\u0161t\u011bn\u00ed ustanoven\u00ed upravuj\u00edc\u00ed situaci v\u00fdpadku internetov\u00fdch str\u00e1nek na v\u00edce ne\u017e 24 hodin, v&nbsp;praxi toti\u017e zp\u016fsobovalo zna\u010dn\u00e9 komplikace.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"830\" src=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/publikace-projektu-premeny-1-1024x830.png\" alt=\"\" class=\"wp-image-4236\" srcset=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/publikace-projektu-premeny-1-1024x830.png 1024w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/publikace-projektu-premeny-1-300x243.png 300w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/publikace-projektu-premeny-1-768x622.png 768w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/publikace-projektu-premeny-1.png 1122w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>Ocen\u011bn\u00ed jm\u011bn\u00ed znalcem<\/strong><\/p>\n\n\n\n<p>Nov\u011b u\u017e nebude povinnost\u00ed, aby jm\u011bn\u00ed oce\u0148oval znalec jmenovan\u00fd soudem, ale bude si jej moct vybrat samotn\u00e1 z\u00fa\u010dastn\u011bn\u00e1 spole\u010dnost ze seznamu znalc\u016f.<\/p>\n\n\n\n<p>Z\u00e1rove\u0148 budou roz\u0161\u00ed\u0159eny v\u00fdjimky z&nbsp;povinnosti oce\u0148ov\u00e1n\u00ed jm\u011bn\u00ed znalcem. Ty se nov\u011b budou vztahovat i na investi\u010dn\u00ed cenn\u00e9 pap\u00edry nebo n\u00e1stroje pen\u011b\u017en\u00edho trhu, jako nap\u0159\u00edklad akcie, dluhopisy, vkladn\u00ed listy a dal\u0161\u00ed. Pro tuto kategorii bude mo\u017eno pou\u017e\u00edt pr\u016fm\u011br z cen, za kter\u00e9 byly uskute\u010dn\u011bny obchody t\u00edmto cenn\u00fdm pap\u00edrem nebo n\u00e1strojem na evropsk\u00fdch trz\u00edch. D\u00e1le p\u0159i ocen\u011bn\u00ed jin\u00e9ho majetku bude mo\u017eno pou\u017e\u00edt hodnotu ur\u010denou nez\u00e1visl\u00fdm odborn\u00edkem podle obecn\u011b uzn\u00e1van\u00fdch standard\u016f a z\u00e1sad oce\u0148ov\u00e1n\u00ed nebo pokud spole\u010dnost o tomto majetku \u00fa\u010dtuje v re\u00e1ln\u00fdch hodnot\u00e1ch, m\u016f\u017ee vyu\u017e\u00edt hodnotu vyk\u00e1zanou v&nbsp;posledn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"819\" height=\"808\" src=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/3-dil-zmeny-v-oceneni-jmeni-1.png\" alt=\"\" class=\"wp-image-4246\" srcset=\"https:\/\/dolezalpartners.com\/wp-content\/uploads\/3-dil-zmeny-v-oceneni-jmeni-1.png 819w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/3-dil-zmeny-v-oceneni-jmeni-1-300x296.png 300w, https:\/\/dolezalpartners.com\/wp-content\/uploads\/3-dil-zmeny-v-oceneni-jmeni-1-768x758.png 768w\" sizes=\"auto, (max-width: 819px) 100vw, 819px\" \/><\/figure>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Zbytek novinek v\u00a0z\u00e1kon\u011b o p\u0159em\u011bn\u00e1ch bude podrobn\u011bji rozebr\u00e1n v\u00a0n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za\u010d\u00e1tkem \u010dervna prezident podepsal novelu z\u00e1kona o p\u0159em\u011bn\u00e1ch obchodn\u00edch spole\u010dnost\u00ed a dru\u017estev, kter\u00e1 reaguje na sm\u011brnici EU a p\u0159in\u00e1\u0161\u00ed \u0159adu d\u016fle\u017eit\u00fdch zm\u011bn, \u00fa\u010dinnosti nab\u00fdvaj\u00ed ji\u017e 19. \u010dervence 2024. Mezi nejv\u00fdznamn\u011bj\u0161\u00ed novinky pat\u0159\u00ed zaveden\u00ed nov\u00e9ho zp\u016fsobu rozd\u011blen\u00ed spole\u010dnosti, publikace projektu p\u0159em\u011bny na internetov\u00fdch str\u00e1nk\u00e1ch, zm\u011bny v&nbsp;ocen\u011bn\u00ed jm\u011bn\u00ed, v\u011bt\u0161\u00ed ochrana v\u011b\u0159itel\u016f, a dokonce mo\u017enost p\u0159esunu s\u00eddla spole\u010dnosti [&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-4968","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\/4968","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=4968"}],"version-history":[{"count":1,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/4968\/revisions"}],"predecessor-version":[{"id":4969,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/posts\/4968\/revisions\/4969"}],"wp:attachment":[{"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/media?parent=4968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/categories?post=4968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dolezalpartners.com\/sk\/wp-json\/wp\/v2\/tags?post=4968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}