{"id":352,"date":"2024-06-16T17:31:49","date_gmt":"2024-06-16T15:31:49","guid":{"rendered":"https:\/\/www.entax.sk\/?p=352"},"modified":"2024-06-16T17:31:49","modified_gmt":"2024-06-16T15:31:49","slug":"uroky-z-pozicky-ako-jeden-z-nastrojov-na-optimalizaciu-dani","status":"publish","type":"post","link":"https:\/\/www.entax.sk\/index.php\/2024\/06\/16\/uroky-z-pozicky-ako-jeden-z-nastrojov-na-optimalizaciu-dani\/","title":{"rendered":"\u00daroky z p\u00f4\u017ei\u010dky ako jeden z n\u00e1strojov na optimaliz\u00e1ciu dan\u00ed"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Za ur\u010dit\u00fdch podmienok s\u00fa n\u00e1kladov\u00e9 \u00faroky z p\u00f4\u017ei\u010dky da\u0148ov\u00fdm v\u00fddavkom spolo\u010dnosti. Ak ide o p\u00f4\u017ei\u010dku medzi spolo\u010dnos\u0165ou a fyzickou osobou, uzaviera sa zmluva pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka. Napr. firma potrebuje obstara\u0165 nov\u00e9 auto, vo firme nie s\u00fa na to pe\u0148. prostriedky, ale v\u00e1\u0161 zn\u00e1my (najlep\u0161ie d\u00f4chodca) prostriedky na to m\u00e1. Firme po\u017ei\u010dia peniaze, v zmluve o p\u00f4\u017ei\u010dke sa dohodn\u00fa \u00faroky (mesa\u010dn\u00e9\/ro\u010dn\u00e9). Aby FO nemusela plati\u0165 da\u0148 z kap. pr\u00edjmov, je potrebn\u00e9, aby \u00faroky neboli vy\u0161\u0161ie ako 2400 \u20ac\/ro\u010dne. Vtedy FO bez in\u00fdch pr\u00edjmov nemus\u00ed pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie. Tieto \u00faroky (ak s\u00fa aj uhraden\u00e9) s\u00fa potom pre spolo\u010dnos\u0165 da\u0148ovo uznate\u013en\u00fd n\u00e1klad. POZOR! Pri p\u00f4\u017ei\u010dk\u00e1ch medzi z\u00e1visl\u00fdmi osobami (osoby bl\u00edzke, ekonomicky prepojen\u00e9) platia in\u00e9 pravidl\u00e1.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Za ur\u010dit\u00fdch podmienok s\u00fa n\u00e1kladov\u00e9 \u00faroky z p\u00f4\u017ei\u010dky da\u0148ov\u00fdm v\u00fddavkom spolo\u010dnosti. Ak ide o p\u00f4\u017ei\u010dku medzi spolo\u010dnos\u0165ou a fyzickou osobou, uzaviera sa zmluva pod\u013ea Ob\u010dianskeho z\u00e1konn\u00edka. Napr. firma potrebuje obstara\u0165 nov\u00e9 auto, vo firme nie s\u00fa na to pe\u0148. prostriedky, ale v\u00e1\u0161 zn\u00e1my (najlep\u0161ie d\u00f4chodca) prostriedky na to m\u00e1. Firme po\u017ei\u010dia peniaze, v zmluve o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":187,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezaradene"],"_links":{"self":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/comments?post=352"}],"version-history":[{"count":1,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/352\/revisions"}],"predecessor-version":[{"id":353,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/352\/revisions\/353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media\/187"}],"wp:attachment":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media?parent=352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/categories?post=352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/tags?post=352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}