{"id":12626,"date":"2022-05-11T10:43:07","date_gmt":"2022-05-11T08:43:07","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/spotrebne-dane-co-to-je-a-kedy-sa-platia\/"},"modified":"2023-06-26T11:04:14","modified_gmt":"2023-06-26T09:04:14","slug":"spotrebne-dane-co-to-je-a-kedy-sa-platia","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/spotrebne-dane-co-to-je-a-kedy-sa-platia\/","title":{"rendered":"Spotrebn\u00e9 dane: \u010do to je a kedy sa platia?"},"content":{"rendered":"<p>Spotrebn\u00e9 dane s\u00fa jednostup\u0148ovou da\u0148ou. Vyberaj\u00fa sa na jednom stupni, a to v z\u00e1sade pri vyskladnen\u00ed vybran\u00e9ho druhu tovaru od v\u00fdrobcu, preto\u017ee sa tovar st\u00e1va zdanite\u013en\u00fdm u\u017e v\u00fdrobou, alebo pri preprave alebo dovoze na \u00fazemie Slovenskej republiky.<\/p>\n<p>Spotrebn\u00e9 dane nepatria medzi dane, ktor\u00e9 by priamo postihovali fyzick\u00e9 osoby alebo pr\u00e1vnick\u00e9 osoby. Postihuj\u00fa ich v\u0161ak nepriamo, a to pri n\u00e1kupe uveden\u00fdch vybran\u00fdch druhov tovarov, ke\u010f\u017ee spotrebn\u00e1 da\u0148 je zapo\u010d\u00edtan\u00e1 do predajnej ceny tovaru.<\/p>\n<p>Spotrebn\u00e9 dane sa uplat\u0148uj\u00fa na alkoholick\u00e9 n\u00e1poje, elektrinu, uhlia a\u00a0zemn\u00fd plyn, miner\u00e1lny olej a\u00a0tabakov\u00e9 v\u00fdrobky.<\/p>\n<p>Z\u00e1kony o\u00a0spotrebn\u00fdch daniach ustanovuj\u00fa pravidl\u00e1, pod\u013ea ktor\u00fdch sa v\u00a0Slovenskej republike vyberaj\u00fa jednotliv\u00e9 spotrebn\u00e9 dane. V\u00a0t\u00fdchto z\u00e1konoch je upraven\u00e9, ktor\u00e1 osoba je povinn\u00e1 plati\u0165 spotrebn\u00fa da\u0148 \u0161t\u00e1tu, ak\u00e1 je v\u00fd\u0161ka spotrebnej dane, z\u00a0ktor\u00fdch tovarov sa plat\u00ed spotrebn\u00e1 da\u0148 a\u00a0pod.<\/p>\n<p>Spotrebn\u00e9 dane upravuj\u00fa na \u00fazem\u00ed SR nasledovn\u00e9 z\u00e1kony:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/98\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 98\/2004 Z. z. o spotrebnej dani z miner\u00e1lneho oleja<\/a> v znen\u00ed neskor\u0161\u00edch predpisov (z\u00e1kon \u010d. 98\/2004 Z. z.),<\/li>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2004\/106\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 106\/2004 Z. z. o spotrebnej dani z tabakov\u00fdch v\u00fdrobkov<\/a> v znen\u00ed neskor\u0161\u00edch predpisov (z\u00e1kon \u010d. 106\/2004 Z. z.),<\/li>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2011\/530\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 530\/2011 Z. z. o spotrebnej dani z alkoholick\u00fdch n\u00e1pojov<\/a> v znen\u00ed neskor\u0161\u00edch predpisov (z\u00e1kon \u010d. 530\/2011 Z. z.),<\/li>\n<li><a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2007\/609\/\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 609\/2007 Z. z. o spotrebnej dani z elektriny, uhlia a zemn\u00e9ho plynu<\/a> a doplnen\u00ed z\u00e1kona \u010d. 98\/2004 Z. z. o spotrebnej dani z miner\u00e1lneho oleja v znen\u00ed neskor\u0161\u00edch predpisov v znen\u00ed neskor\u0161\u00edch predpisov (z\u00e1kon \u010d. 609\/2007 Z. z.).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/dylan-gillis-KdeqA3aTnBY-unsplash-1.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-99459\" \/><\/p>\n<h2>K\u013e\u00fa\u010dov\u00e9 pojmy pri spotrebn\u00fdch daniach<\/h2>\n<p>Pre \u00fa\u010dely z\u00e1konov o\u00a0spotrebn\u00fdch daniach <strong>da\u0148ov\u00fdm \u00fazem\u00edm <\/strong>rozumieme \u00fazemie Slovenskej republiky.\u00a0<\/p>\n<p><strong>\u00dazem\u00edm Eur\u00f3pskej \u00fanie <\/strong>sa rozumie \u00fazemie \u010dlensk\u00fdch \u0161t\u00e1tov \u00fanie, teda to \u00fazemie, na ktorom sa uplat\u0148uje pr\u00e1vo Eur\u00f3pskej \u00fanie.\u00a0<\/p>\n<p><strong>\u010clensk\u00fdm \u0161t\u00e1tom <\/strong>sa rozumie \u010dlensk\u00fd \u0161t\u00e1t \u00fanie<\/p>\n<p><strong>\u00dazem\u00edm tret\u00edch \u0161t\u00e1tov <\/strong>sa rozumie \u00fazemie \u0161t\u00e1tov, ktor\u00e9 nie s\u00fa \u00fazem\u00edm \u00fanie. Preto je potrebn\u00e9 osvoji\u0165 si skuto\u010dnos\u0165, \u017ee pod pojmom <strong>dovoz <\/strong>budeme rozumie\u0165 dopravenie tovarov podliehaj\u00facich spotrebn\u00fdm daniam na \u00fazemie Slovenskej republiky z\u00a0\u00fazemia tret\u00edch \u0161t\u00e1tov.<\/p>\n<p><strong>V\u00fdvozom <\/strong>budeme rozumie\u0165 dopravenie tovarov podliehaj\u00facich spotrebn\u00fdm daniam z\u00a0\u00fazemia Slovenskej republiky na \u00fazemie tret\u00edch \u0161t\u00e1tov.\u00a0<\/p>\n<p><strong>Da\u0148ov\u00fd sklad <\/strong>je miesto, kde na z\u00e1klade povolenia na prev\u00e1dzkovanie da\u0148ov\u00e9ho skladu je mo\u017en\u00e9 tovary podliehaj\u00face spotrebn\u00fdm daniam v\u00a0pozastaven\u00ed dane prij\u00edma\u0165, skladova\u0165, vyr\u00e1ba\u0165, sprac\u00fava\u0165 alebo odosiela\u0165.\u00a0<\/p>\n<p><strong>Opr\u00e1vnen\u00fd pr\u00edjemca <\/strong>je pr\u00e1vnick\u00e1 osoba alebo fyzick\u00e1 osoba, ktor\u00e1 nie je prev\u00e1dzkovate\u013eom da\u0148ov\u00e9ho skladu a\u00a0ktor\u00e1 v\u00a0r\u00e1mci podnikania opakovane alebo pr\u00edle\u017eitostne tovary podliehaj\u00face spotrebn\u00fdm daniam na z\u00e1klade povolenia prij\u00edma z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu. Tieto tovary v\u0161ak nesmie skladova\u0165 ani odosiela\u0165 v\u00a0pozastaven\u00ed dane, t. j. nezdanen\u00e9. M\u00f4\u017ee \u00eds\u0165 o\u00a0obchodn\u00edka, distribut\u00e9ra, ktor\u00fd dopravuje tovary podliehaj\u00face spotrebn\u00fdm daniam z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu v\u00a0pozastaven\u00ed dane, ale na da\u0148ovom \u00fazem\u00ed nakupuje tak\u00e9to tovary u\u017e uvo\u013enen\u00e9 do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu, to znamen\u00e1 u\u017e zdanen\u00e9.\u00a0<\/p>\n<p>Pojem <strong>pozastavenie dane <\/strong>je da\u0148ov\u00fd re\u017eim, v\u00a0ktorom sa vznik da\u0148ovej povinnosti posunie na de\u0148 uvedenia tovarov podliehaj\u00facich spotrebn\u00fdm daniam do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu. Re\u017eim pozastavenia dane kon\u010d\u00ed okamihom uvedenia tovarov podliehaj\u00facich spotrebn\u00fdm daniam do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu, t.\u00a0j. jeho uvo\u013enen\u00edm na kone\u010dn\u00fa spotrebu.\u00a0<\/p>\n<p>Uveden\u00edm <strong>do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu <\/strong>je ak\u00e9ko\u013evek vy\u0148atie tovarov podliehaj\u00facich spotrebn\u00fdm daniam z\u00a0pozastavenia dane, napr\u00edklad odcudzenie tovarov podliehaj\u00facich spotrebn\u00fdm daniam z\u00a0priestorov skladu, tie\u017e je to ak\u00e9ko\u013evek vyrobenie tovarov podliehaj\u00facich spotrebn\u00fdm daniam mimo pozastavenia dane, to znamen\u00e1, \u017ee vyroben\u00edm tak\u00fdchto tovarov vznik\u00e1 da\u0148ov\u00e9mu dl\u017en\u00edkovi da\u0148ov\u00e1 povinnos\u0165. Tret\u00edm sp\u00f4sobom uvedenia tovarov podliehaj\u00facich spotrebn\u00fdm daniam do da\u0148ov\u00e9ho vo\u013en\u00e9ho obehu je ak\u00fdko\u013evek dovoz tovarov podliehaj\u00facich spotrebn\u00fdm daniam, na ktor\u00fd nenadv\u00e4zuje pozastavenie dane.\u00a0<\/p>\n<p>D\u00f4le\u017eit\u00fdm pojmom, ktor\u00fd je definovan\u00fd a\u00a0vymedzen\u00fd v\u00a0z\u00e1kladn\u00fdch pojmoch, je pojem <strong>majetkovo prepojen\u00e9 osoby a\u00a0person\u00e1lne prepojen\u00e9 osoby<\/strong>. Tieto osoby s\u00fa d\u00f4le\u017eit\u00e9 a\u00a0maj\u00fa vplyv napr\u00edklad na\u00a0vydanie povolenia na prev\u00e1dzkovanie da\u0148ov\u00e9ho skladu, kde s\u00fa\u010das\u0165ou \u017eiadosti o\u00a0vydanie povolenia s\u00fa napr\u00edklad aj inform\u00e1cie o\u00a0da\u0148ovej discipl\u00edne t\u00fdchto os\u00f4b.\u00a0<\/p>\n<p><strong>Spr\u00e1vcom<\/strong> spotrebnej dane je v\u017edy <strong>coln\u00fd \u00farad<\/strong> miestne pr\u00edslu\u0161n\u00fd s\u00eddlu pr\u00e1vnickej osoby.<\/p>\n<p><strong>Predmetom spotrebn\u00fdch dan\u00ed<\/strong> je v\u00edno, pivo, lieh, tabakov\u00e9 v\u00fdrobky a\u00a0miner\u00e1lne oleje:\u00a0<\/p>\n<ul>\n<li>vyroben\u00e9 na da\u0148ovom \u00fazem\u00ed (na Slovensku),\u00a0<\/li>\n<li>dodan\u00e9 na da\u0148ov\u00e9 \u00fazemie (na Slovensko) z\u00a0in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu (napr\u00edklad z\u00a0Nemecka),\u00a0<\/li>\n<li>dovezen\u00e9 na da\u0148ov\u00e9 \u00fazemie (na Slovensko) z\u00a0tretieho \u0161t\u00e1tu, teda zo \u0161t\u00e1tu, ktor\u00fd nie je \u010dlenom Eur\u00f3pskej \u00fanie (napr. z\u00a0Moldavska).\u00a0<\/li>\n<\/ul>\n<p><strong>Zda\u0148ovac\u00edm obdob\u00edm<\/strong> je mesiac.<\/p>\n<h2>\u010co je coln\u00fd sklad<\/h2>\n<p>V pr\u00edpade tovaru, ktor\u00fd je prepravovan\u00fd z\u00a0tretej krajiny t. j. z \u00fazemia mimo Eur\u00f3pskej \u00danie na miesto ur\u010denia, ktor\u00e9 sa nach\u00e1dza na colnom \u00fazem\u00ed \u00danie mo\u017eno zjednodu\u0161en\u00e9 hovori\u0165 o dovoze tovaru. Na to, aby s t\u00fdmto tovarom mohol kone\u010dn\u00fd pr\u00edjemca disponova\u0165 je potrebn\u00e9 uplatnenie <strong>dovozn\u00fdch formal\u00edt<\/strong>, ktor\u00e9 sa na tento tovar vz\u0165ahuj\u00fa pod\u013ea coln\u00fdch predpisov.<\/p>\n<p>V colnom re\u017eime <strong>coln\u00e9 usklad\u0148ovanie<\/strong> sa m\u00f4\u017ee tovar, ktor\u00fd nie je tovarom \u00danie, usklad\u0148ova\u0165 pod coln\u00fdm doh\u013eadom v priestoroch alebo na in\u00fdch miestach schv\u00e1len\u00fdch pre tento coln\u00fd re\u017eim coln\u00fdmi org\u00e1nmi.<\/p>\n<p>Coln\u00e9 sklady m\u00f4\u017eu by\u0165 k dispoz\u00edcii na coln\u00e9 skladovanie tovaru pre kohoko\u013evek vo \u201everejnom colnom sklade alebo na skladovanie tovaru dr\u017eite\u013eom povolenia na coln\u00e9 usklad\u0148ovanie v s\u00fakromnom colnom sklade.<\/p>\n<h2>Vr\u00e1tenie spotrebnej dane<\/h2>\n<p>N\u00e1rok na vr\u00e1tenie spotrebnej dane z\u00a0elektriny, uhlia alebo zemn\u00e9ho <strong>sa uplat\u0148uje podan\u00edm da\u0148ov\u00e9ho priznania a\u00a0dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania<\/strong> k\u00a0spotrebnej dani z\u00a0elektriny, uhlia a\u00a0zemn\u00e9ho plynu, ktor\u00e9 upravuje Vyhl\u00e1\u0161ka MF SR \u010d. 367\/2019 Z. z. , ktorou sa ustanovuje vzor da\u0148ov\u00e9ho priznania a\u00a0dodato\u010dn\u00e9ho da\u0148ov\u00e9ho priznania k\u00a0spotrebnej dani z\u00a0elektriny, uhlia a\u00a0zemn\u00e9ho plynu.<\/p>\n<p>N\u00e1rok na vr\u00e1tenie spotrebnej dane z\u00a0elektriny, uhlia alebo zemn\u00e9ho plynu je v\u0161eobecne podmienen\u00fd t\u00fdm, \u017ee je splnen\u00e1 skuto\u010dnos\u0165, \u017ee <strong>n\u00e1rok sa via\u017ee k<\/strong>:<\/p>\n<ul>\n<li>preuk\u00e1zate\u013ene zdanenej elektrine, uhliu a\u00a0zemn\u00e9mu plynu na da\u0148ovom \u00fazem\u00ed.<\/li>\n<li>preuk\u00e1zate\u013ene spotrebovan\u00e9mu mno\u017estvu elektriny, uhlia a\u00a0zemn\u00e9ho plynu, na \u00fa\u010dely osloboden\u00e9 od dane.<\/li>\n<\/ul>\n<p>N\u00e1rok na vr\u00e1tenie dane si mo\u017eno uplatni\u0165 <strong>najnesk\u00f4r do \u0161tyroch rokov<\/strong> od konca kalend\u00e1rneho mesiaca, v ktorom n\u00e1rok na vr\u00e1tenie dane vznikol.<\/p>\n<p>Vr\u00e1tenie spotrebnej dane z\u00a0alkoholick\u00fdch n\u00e1pojov alebo z\u00a0tabakov\u00fdch v\u00fdrobkov<strong> sa uplatn\u00ed<\/strong> v:<\/p>\n<ul>\n<li>da\u0148ovom priznan\u00ed a\u00a0dodato\u010dnom da\u0148ovom priznan\u00ed k\u00a0spotrebnej dani z\u00a0alkoholick\u00e9ho n\u00e1poja, ktor\u00fdm je lieh,<\/li>\n<li>da\u0148ovom priznan\u00ed a\u00a0dodato\u010dnom da\u0148ovom priznan\u00ed k\u00a0spotrebnej dani z\u00a0alkoholick\u00e9ho n\u00e1poja, ktor\u00fdm je v\u00edno a\u00a0medziprodukt,<\/li>\n<li>da\u0148ovom priznan\u00ed a\u00a0dodato\u010dnom da\u0148ovom priznan\u00ed k\u00a0spotrebnej dani z\u00a0alkoholick\u00e9ho n\u00e1poja, ktor\u00fdm je pivo,<\/li>\n<li>da\u0148ovom priznan\u00ed a\u00a0dodato\u010dnom da\u0148ovom priznan\u00ed k\u00a0spotrebnej dani z\u00a0tabakov\u00fdch v\u00fdrobkov.<\/li>\n<\/ul>\n<p><link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12626\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12626\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form><br \/>\n<span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/p>\n<h2>Z\u00e1ver<\/h2>\n<p><strong>Spotrebn\u00e9 dane s\u00fa v\u00a0r\u00e1mci EU harmonizovan\u00e9.<\/strong> Je potrebn\u00e9 si da\u0165 pozor na odli\u0161nosti pojmov, ktor\u00e9 sa v spotrebn\u00fdch daniach nach\u00e1dzaj\u00fa. Pokia\u013e rovnak\u00fd pojem vysvet\u013euje aj z\u00e1kon o spotrebn\u00fdch daniach, aj aj da\u0148ov\u00fd poriadok alebo da\u0148ov\u00fd z\u00e1kon, v\u017edy m\u00e1 prednos\u0165 pr\u00edslu\u0161n\u00fd z\u00e1kon o spotrebn\u00fdch daniach.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spotrebn\u00e9 dane s\u00fa jednostup\u0148ovou da\u0148ou. Vyberaj\u00fa sa na jednom stupni, a to v z\u00e1sade pri vyskladnen\u00ed vybran\u00e9ho druhu tovaru od v\u00fdrobcu, preto\u017ee sa tovar st\u00e1va &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12627,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8,13],"tags":[579,578,577],"class_list":["post-12626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-spravne-dane","tag-danove-povinnosti","tag-platba","tag-spotrebne-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12626"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12626\/revisions"}],"predecessor-version":[{"id":12628,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12626\/revisions\/12628"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12627"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}