{"id":357,"date":"2024-06-16T17:33:33","date_gmt":"2024-06-16T15:33:33","guid":{"rendered":"https:\/\/www.entax.sk\/?p=357"},"modified":"2024-06-16T17:33:33","modified_gmt":"2024-06-16T15:33:33","slug":"moze-si-konatel-spolocnik-zahrnut-kazdodennu-cestu-z-miesta-trvaleho-bydliska-do-miesta-podnikania-sro-cky-ako-cestovnu-nahradu-pracovnu-cestu-do-danovych-vydavkov-spolocnosti","status":"publish","type":"post","link":"https:\/\/www.entax.sk\/index.php\/2024\/06\/16\/moze-si-konatel-spolocnik-zahrnut-kazdodennu-cestu-z-miesta-trvaleho-bydliska-do-miesta-podnikania-sro-cky-ako-cestovnu-nahradu-pracovnu-cestu-do-danovych-vydavkov-spolocnosti\/","title":{"rendered":"M\u00f4\u017ee si konate\u013e\/spolo\u010dn\u00edk zahrn\u00fa\u0165 ka\u017edodenn\u00fa cestu z miesta trval\u00e9ho bydliska do miesta podnikania sro-\u010dky ako cestovn\u00fa n\u00e1hradu &#8211; pracovn\u00fa cestu do da\u0148ov\u00fdch v\u00fddavkov spolo\u010dnosti?\u00a0"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Len tie cestovn\u00e9 n\u00e1hrady, ktor\u00e9 s.r.o. poskytne v rozsahu a za podmienok pod\u013ea z\u00e1kona o cestovn\u00fdch n\u00e1hrad\u00e1ch (CN), s\u00fa da\u0148ov\u00fdm v\u00fddavkom pod\u013ea \u00a7 19 ods. 2 p\u00edsm. d) z\u00e1kona o DzP. Za splnenia ur\u010dit\u00fdch podmienok spolo\u010dn\u00edkovi alebo konate\u013eovi s.r.o., patr\u00ed cestovn\u00e1 n\u00e1hrada pod\u013ea z\u00e1kona o CN nez\u00e1visle od poberania pr\u00edjmu. Pracovnou cestou spolo\u010dn\u00edka\/konate\u013ea s.r.o. je cesta, ktor\u00e1 trv\u00e1 od n\u00e1stupu tejto osoby na cestu na plnenie \u010dinnosti pre \u0148u vypl\u00fdvaj\u00facich z osobitn\u00e9ho postavenia vr\u00e1tane v\u00fdkonu t\u00fdchto \u010dinnost\u00ed do skon\u010denia tejto cesty. V zmysle uveden\u00e9ho je pracovnou cestou aj cesta spolo\u010dn\u00edka alebo konate\u013ea s.r.o. z miesta bydliska do miesta v\u00fdkonu \u010dinnost\u00ed (plnenia \u00faloh) napr. kancel\u00e1rie s.r.o. Takto poskytnut\u00e9 cestovn\u00e9 n\u00e1hrady<strong> s\u00fa cestovn\u00fdmi n\u00e1hradami pod\u013ea z\u00e1kona o CN a da\u0148ov\u00fdmi v\u00fddavkami spolo\u010dnosti.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Len tie cestovn\u00e9 n\u00e1hrady, ktor\u00e9 s.r.o. poskytne v rozsahu a za podmienok pod\u013ea z\u00e1kona o cestovn\u00fdch n\u00e1hrad\u00e1ch (CN), s\u00fa da\u0148ov\u00fdm v\u00fddavkom pod\u013ea \u00a7 19 ods. 2 p\u00edsm. d) z\u00e1kona o DzP. Za splnenia ur\u010dit\u00fdch podmienok spolo\u010dn\u00edkovi alebo konate\u013eovi s.r.o., patr\u00ed cestovn\u00e1 n\u00e1hrada pod\u013ea z\u00e1kona o CN nez\u00e1visle od poberania pr\u00edjmu. Pracovnou cestou spolo\u010dn\u00edka\/konate\u013ea s.r.o. je [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-357","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\/357","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=357"}],"version-history":[{"count":1,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/357\/revisions"}],"predecessor-version":[{"id":358,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/posts\/357\/revisions\/358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media\/186"}],"wp:attachment":[{"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/media?parent=357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/categories?post=357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.entax.sk\/index.php\/wp-json\/wp\/v2\/tags?post=357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}