{"id":190,"date":"2018-09-08T06:15:30","date_gmt":"2018-09-08T06:15:30","guid":{"rendered":"http:\/\/veda.polac.cz\/?page_id=190"},"modified":"2018-11-02T22:37:22","modified_gmt":"2018-11-02T22:37:22","slug":"190-2","status":"publish","type":"page","link":"https:\/\/veda.polac.cz\/?page_id=190","title":{"rendered":""},"content":{"rendered":"<p style=\"text-align: center;\"><strong>Resum\u00e9 \u010dl\u00e1nku<\/strong><\/p>\n<p><strong>Da\u0148ov\u00e9 podvody v p\u0159eshrani\u010dn\u00edm obchod\u011b<\/strong><br \/>\n<em>doc. Ing. Alexej Sato, CSc., Vysok\u00e1 \u0161kola ekonomick\u00e1, Praha, katedra mezin\u00e1rodn\u00edho obchodu<\/em><\/p>\n<p>Inkaso dan\u011b z p\u0159idan\u00e9 hodnoty p\u0159edstavuje pro v\u0161echny \u010dlensk\u00e9 zem\u011b EU d\u016fle\u017eitou p\u0159\u00edjmovou slo\u017eku st\u00e1tn\u00edho rozpo\u010dtu. Rostouc\u00ed v\u00fddaje st\u00e1tu a opakuj\u00edc\u00ed se hospod\u00e1\u0159sk\u00e9 a finan\u010dn\u00ed krize dovedly \u010dlensk\u00e9 zem\u011b EU k hlubok\u00e9 z\u00e1vislosti na p\u0159\u00edjmech z DPH. Organizovan\u00e9 skupiny da\u0148ov\u00fdch podvodn\u00edk\u016f zneu\u017e\u00edvaj\u00ed mezery v sou\u010dasn\u00e9 da\u0148ov\u00e9 legislativ\u011b, aby dos\u00e1hly bezd\u016fvodn\u00e9ho obohacen\u00ed. Tento \u010dl\u00e1nek popisuje n\u011bkter\u00e9 praktiky karuselov\u00fdch podvod\u016f p\u0159i v\u00fdb\u011bru DPH nej\u010dast\u011bji pou\u017e\u00edvan\u00e9 v \u010cesk\u00e9 republice, shrnuje opat\u0159en\u00ed p\u0159ijat\u00e1 spr\u00e1vcem dan\u011b a hodnot\u00ed \u00fa\u010dinnost jejich uplat\u0148ov\u00e1n\u00ed.<br \/>\n<strong>Kl\u00ed\u010dov\u00e1 slova:<\/strong>\u00a0da\u0148 z p\u0159idan\u00e9 hodnoty, v\u00fdb\u011br dan\u00ed, st\u00e1tn\u00ed rozpo\u010det, karuselov\u00e9 podvody.<\/p>\n<p><a href=\"https:\/\/veda.polac.cz\/wp-content\/uploads\/2018\/11\/012018Da\u0148ov\u00e9-podvody-v-p\u0159eshrani\u010dn\u00edm-obchod\u011b.pdf\">Pdf form\u00e1t<\/a><\/p>\n<p><a href=\"https:\/\/veda.polac.cz\/?page_id=85\">01\/2018<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resum\u00e9 \u010dl\u00e1nku Da\u0148ov\u00e9 podvody v p\u0159eshrani\u010dn\u00edm obchod\u011b doc. Ing. Alexej Sato, CSc., Vysok\u00e1 \u0161kola ekonomick\u00e1, Praha, katedra mezin\u00e1rodn\u00edho obchodu Inkaso dan\u011b z p\u0159idan\u00e9 hodnoty p\u0159edstavuje pro v\u0161echny \u010dlensk\u00e9 zem\u011b EU d\u016fle\u017eitou p\u0159\u00edjmovou slo\u017eku st\u00e1tn\u00edho rozpo\u010dtu. Rostouc\u00ed v\u00fddaje st\u00e1tu a opakuj\u00edc\u00ed se hospod\u00e1\u0159sk\u00e9 a finan\u010dn\u00ed krize dovedly \u010dlensk\u00e9 zem\u011b EU k hlubok\u00e9 z\u00e1vislosti na p\u0159\u00edjmech z [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":85,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-190","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/pages\/190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/veda.polac.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=190"}],"version-history":[{"count":5,"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/pages\/190\/revisions"}],"predecessor-version":[{"id":2156,"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/pages\/190\/revisions\/2156"}],"up":[{"embeddable":true,"href":"https:\/\/veda.polac.cz\/index.php?rest_route=\/wp\/v2\/pages\/85"}],"wp:attachment":[{"href":"https:\/\/veda.polac.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}