V souvislosti s koncem roku a n\u00e1sledn\u00fdm zpracov\u00e1v\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed podnikaj\u00edc\u00edch osob se ob\u010das vyskytne ot\u00e1zka da\u0148ov\u00e9 uznatelnosti uhrazen\u00fdch \u010dlensk\u00fdch p\u0159\u00edsp\u011bvk\u016f do spolku coby n\u00e1klad\u016f.<\/p>\n
V t\u00e9to souvislosti n\u00e1m nezb\u00fdv\u00e1 nic ne\u017e citovat z\u00e1kon \u010d. 586\/1992 Sb, o dan\u00edch z p\u0159\u00edjm\u016f, v platn\u00e9m zn\u011bn\u00ed, a to zejm\u00e9na \u00a7 24:<\/p>\n
(1) V\u00fddaje (n\u00e1klady) vynalo\u017een\u00e9 na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed zdaniteln\u00fdch p\u0159\u00edjm\u016f se pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b ode\u010dtou ve v\u00fd\u0161i prok\u00e1zan\u00e9 poplatn\u00edkem a ve v\u00fd\u0161i stanoven\u00e9 t\u00edmto z\u00e1konem a zvl\u00e1\u0161tn\u00edmi p\u0159edpisy. Ve v\u00fddaj\u00edch na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f nelze uplatnit v\u00fddaje, kter\u00e9 ji\u017e byly v p\u0159edchoz\u00edch zda\u0148ovac\u00edch obdob\u00edch ve v\u00fddaj\u00edch na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f uplatn\u011bny. Pokud poplatn\u00edk \u00fa\u010dtuje v souladu se zvl\u00e1\u0161tn\u00edm pr\u00e1vn\u00edm p\u0159edpisem n\u011bkter\u00e9 \u00fa\u010detn\u00ed operace kompenzovan\u011b, posuzuj\u00ed se n\u00e1klady, jejich\u017e uznatelnost je limitov\u00e1na v\u00fd\u0161\u00ed p\u0159\u00edjm\u016f s nimi souvisej\u00edc\u00edch, obdobn\u011b jako by byly \u00fa\u010dtov\u00e1ny odd\u011blen\u011b n\u00e1klady a v\u00fdnosy.<\/em><\/p>\n (2) V\u00fddaji (n\u00e1klady) podle odstavce 1 jsou tak\u00e9<\/strong><\/em> Z uveden\u00e9ho zn\u011bn\u00ed z\u00e1kona bychom doporu\u010dili na\u0161im podnikaj\u00edc\u00edm \u010dlen\u016fm n\u00e1klady na \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky do na\u0161eho spolku da\u0148ov\u011b neuplat\u0148ovat. Nicm\u00e9n\u011b je mo\u017en\u00e9, \u017ee existuje i jin\u00fd pr\u00e1vn\u00ed v\u00fdklad, nap\u0159. vyu\u017e\u00edvaj\u00edc\u00ed nap\u0159. sl\u016fvko tak\u00e9 (v odst. 2 \u00a724) a obecn\u00e9ho zn\u011bn\u00ed odst. 1 \u00a724 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/p>\n","protected":false},"excerpt":{"rendered":" V souvislosti s koncem roku a n\u00e1sledn\u00fdm zpracov\u00e1v\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed podnikaj\u00edc\u00edch osob se ob\u010das vyskytne ot\u00e1zka da\u0148ov\u00e9 uznatelnosti uhrazen\u00fdch \u010dlensk\u00fdch p\u0159\u00edsp\u011bvk\u016f do spolku coby n\u00e1klad\u016f. V t\u00e9to souvislosti n\u00e1m nezb\u00fdv\u00e1 nic …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,9],"class_list":["post-2267","post","type-post","status-publish","format-standard","hentry","category-nezarazene","category-legislativa"],"publishpress_future_action":{"enabled":false,"date":"2026-07-21 07:21:49","action":"category","newStatus":"draft","terms":[],"taxonomy":"category"},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/posts\/2267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bubakov.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2267"}],"version-history":[{"count":2,"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/posts\/2267\/revisions"}],"predecessor-version":[{"id":2269,"href":"https:\/\/www.bubakov.net\/index.php?rest_route=\/wp\/v2\/posts\/2267\/revisions\/2269"}],"wp:attachment":[{"href":"https:\/\/www.bubakov.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bubakov.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n[…]<\/em>
\nd) \u010dlensk\u00fd p\u0159\u00edsp\u011bvek<\/em>
\n1. pr\u00e1vnick\u00e9 osob\u011b, pokud povinnost \u010dlenstv\u00ed vypl\u00fdv\u00e1 ze zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f<\/strong>,<\/em>
\n2. pr\u00e1vnick\u00e9 osob\u011b, u n\u00ed\u017e \u010dlenstv\u00ed je nutnou podm\u00ednkou k provozov\u00e1n\u00ed p\u0159edm\u011btu podnik\u00e1n\u00ed nebo v\u00fdkonu \u010dinnosti,<\/em>
\n3. placen\u00fd zam\u011bstnavatelem za zam\u011bstnance v p\u0159\u00edpad\u011b, kdy \u010dlenstv\u00ed zam\u011bstnance je podm\u00ednkou k provozov\u00e1n\u00ed p\u0159edm\u011btu podnik\u00e1n\u00ed nebo v\u00fdkonu \u010dinnosti zam\u011bstnavatele,<\/em>
\n4. organizaci zam\u011bstnavatel\u016f, nebo<\/em>
\n5. Hospod\u00e1\u0159sk\u00e9 komo\u0159e \u010cesk\u00e9 republiky a Agr\u00e1rn\u00ed komo\u0159e \u010cesk\u00e9 republiky…<\/em><\/p>\n