{"id":69,"date":"2020-03-06T17:43:42","date_gmt":"2020-03-06T16:43:42","guid":{"rendered":"https:\/\/www.accube.co\/?page_id=69"},"modified":"2020-03-07T22:56:26","modified_gmt":"2020-03-07T21:56:26","slug":"dzzmv","status":"publish","type":"page","link":"https:\/\/www.accube.co\/?page_id=69","title":{"rendered":"DPzMV"},"content":{"rendered":"\n

Ktor\u00e9 vozidlo je predmetom dane z motorov\u00fdch vozidiel<\/h3>\n\n\n\n

Predmetom dane je vozidlo, ktor\u00e9 sa v zda\u0148ovacom obdob\u00ed pou\u017e\u00edva na podnikanie v zmysle \u00a7 2 Obchodn\u00e9ho z\u00e1konn\u00edka<\/a> [nov\u00e9 okno] alebo na dosahovanie pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona \u010d. 595\/2003 Z. z.<\/a> [nov\u00e9 okno] o dani z pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov a je evidovan\u00e9 v Slovenskej republike.<\/p>\n\n\n\n

\u010co sa na \u00fa\u010dely z\u00e1kona rozumie pod pojmom \u201epou\u017e\u00edvane vozidla na podnikanie“<\/p><\/blockquote>\n\n\n\n

V zmysle \u00a7 2 ods. 1 Obchodn\u00e9ho z\u00e1konn\u00edka<\/a> [nov\u00e9 okno] sa podnikan\u00edm rozumie s\u00fastavn\u00e1 \u010dinnos\u0165 vykon\u00e1van\u00e1 samostatne podnikate\u013eom vo vlastnom mene a na vlastn\u00fa zodpovednos\u0165 za \u00fa\u010delom dosiahnutia zisku alebo na \u00fa\u010del dosiahnutia merate\u013en\u00e9ho pozit\u00edvneho soci\u00e1lneho vplyvu, ak ide o hospod\u00e1rsku \u010dinnos\u0165 registrovan\u00e9ho soci\u00e1lneho podniku pod\u013ea osobitn\u00e9ho predpisu. Pod\u013ea tohto ustanovenia jedn\u00fdm z v\u00fdznamn\u00fdch pojmov\u00fdch znakov podnikania je s\u00fastavnos\u0165, teda \u00famysel podnikate\u013ea vykon\u00e1va\u0165 t\u00fato \u010dinnos\u0165 opakovane, pri\u010dom krit\u00e9rium s\u00fastavnosti sp\u013a\u0148a aj sez\u00f3nna \u010dinnos\u0165, pr\u00edpadne \u010dinnos\u0165, ktor\u00fa podnikate\u013e na ur\u010dit\u00fd \u010das preru\u0161\u00ed, napr. z d\u00f4vodu pr\u00e1ceneschopnosti, nedostatku pracovn\u00fdch pr\u00edle\u017eitost\u00ed, vo\u013en\u00fdch dn\u00ed, a pod. Na z\u00e1klade uveden\u00e9ho, aj ke\u010f po\u010das preru\u0161enia \u010dinnosti s\u00fa vozidl\u00e1 nevyu\u017eit\u00e9, je naplnen\u00fd predmet dane z motorov\u00fdch vozidiel. Skuto\u010dnos\u0165, \u017ee podnikate\u013e nepou\u017e\u00edva vozidlo ka\u017ed\u00fd de\u0148, nesp\u00f4sob\u00ed preru\u0161enie samotnej podnikate\u013eskej \u010dinnosti, z \u010doho vypl\u00fdva, \u017ee vozidlo je predmetom dane na\u010falej.<\/p>\n\n\n\n

Pou\u017e\u00edvan\u00edm vozidla na podnikanie sa na \u00fa\u010dely tohto z\u00e1kona rozumie<\/p>\n\n\n\n

  1. skuto\u010dn\u00e9 pou\u017e\u00edvanie vozidla na podnikanie,<\/li>
  2. \u00fa\u010dtovanie v zmysle z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010dtovn\u00edctve <\/a>[nov\u00e9 okno], o vozidle,<\/li>
  3. evidovanie vozidla v da\u0148ovej evidencii v zmysle \u00a7 6 ods. 11 z\u00e1kona \u010d. 595\/2003 Z. z.<\/a> [nov\u00e9 okno],<\/li>
  4. uplat\u0148ovanie v\u00fddavkov spojen\u00fdch s pou\u017e\u00edvan\u00edm vozidla alebo<\/li>
  5. pou\u017e\u00edvanie vozidla na podnikanie da\u0148ovn\u00edkom pod\u013ea \u00a7 3 p\u00edsm. c) a\u017e e).<\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"

    Ktor\u00e9 vozidlo je predmetom dane z motorov\u00fdch vozidiel Predmetom dane je vozidlo, ktor\u00e9 sa v zda\u0148ovacom obdob\u00ed pou\u017e\u00edva na podnikanie v zmysle \u00a7 2 Obchodn\u00e9ho z\u00e1konn\u00edka [nov\u00e9 okno] alebo na dosahovanie pr\u00edjmov z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti pod\u013ea \u00a7 6 ods. 1 a 2 z\u00e1kona \u010d. 595\/2003 Z. z. [nov\u00e9 okno] o dani z pr\u00edjmov v znen\u00ed … <\/p>\n

    Pokra\u010dova\u0165 v \u010d\u00edtan\u00ed „DPzMV“<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-69","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/69","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69"}],"version-history":[{"count":2,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/69\/revisions"}],"predecessor-version":[{"id":114,"href":"https:\/\/www.accube.co\/index.php?rest_route=\/wp\/v2\/pages\/69\/revisions\/114"}],"wp:attachment":[{"href":"https:\/\/www.accube.co\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}