{"id":11409,"date":"2013-11-04T11:29:44","date_gmt":"2013-11-04T10:29:44","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=11409"},"modified":"2014-02-20T00:53:38","modified_gmt":"2014-02-19T23:53:38","slug":"odkdy-plati-danova-uleva-na-prukaz-ztpp-nenechte-se-pripravit-o-penize","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=11409","title":{"rendered":"Odkdy plat\u00ed da\u0148ov\u00e1 \u00faleva na pr\u016fkaz ZTP\/P?  Nenechte se p\u0159ipravit o pen\u00edze"},"content":{"rendered":"<p><strong>Posti\u017een\u00fd syn dostal pr\u016fkaz ZTP pozd\u011bji ne\u017e m\u011bl na n\u011bj n\u00e1rok. Po\u010d\u00edt\u00e1 se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na posti\u017een\u00e9 d\u00edt\u011b od data platnosti pr\u016fkazu nebo od data, kdy na n\u011bj vznikl n\u00e1rok? Do\u010dtete se v \u010dl\u00e1nku&#8230;.<!--more--><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Jak vypl\u00fdv\u00e1 z \u00a7 34 odst. 5 z\u00e1kona 329\/2011 Sb., o poskytov\u00e1n\u00ed d\u00e1vek osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm, pr\u016fkaz ZTP\/P n\u00e1le\u017e\u00ed osob\u00e1m, kter\u00e9 jsou pro \u00fa\u010dely p\u0159\u00edsp\u011bvku na p\u00e9\u010di pova\u017eov\u00e1ny za osoby z\u00e1visl\u00e9 na pomoci jin\u00e9 osoby ve stupni III nebo IV.<\/p>\n<p>P\u011btilet\u00fd syn \u010dten\u00e1\u0159ky byl v roce 2012 uzn\u00e1n za z\u00e1vislou osobu ve III. stupni. Proto mu byl p\u0159izn\u00e1n p\u0159\u00edsp\u011bvek na p\u00e9\u010di ve v\u00fd\u0161i 9000 K\u010d m\u011bs\u00ed\u010dn\u011b, a to od dubna zp\u011btn\u011b, na z\u00e1klad\u011b \u017e\u00e1dosti z 15. 4. 2012.<\/p>\n<p>Na jeho pr\u016fkazu ZTP\/P je ale uvedeno, \u017ee plat\u00ed od 20. 10. 2012. Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f v \u00a7 35c odst. 2 p\u0159izn\u00e1v\u00e1 n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed v dvojn\u00e1sobn\u00e9 v\u00fd\u0161i (13 404 x 2 = 26 808 K\u010d za kalend\u00e1\u0159n\u00ed rok) pouze tehdy, jedn\u00e1 &#8211; li se o d\u00edt\u011b, kter\u00e9 je dr\u017eitelem pr\u016fkazu ZTP\/P.<\/p>\n<p>To znamen\u00e1, \u017ee vzhledem ke skute\u010dnosti, \u017ee syn je t\u00edmto dr\u017eitelem od 20. \u0159\u00edjna, n\u00e1rok na dvojn\u00e1sobek da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed m\u00e1 matka d\u00edt\u011bte podle tohoto ustanoven\u00ed a\u017e od listopadu, tedy od m\u011bs\u00edce, na jeho\u017e po\u010d\u00e1tku byly spln\u011bny podm\u00ednky pro jeho uplatn\u011bn\u00ed. Tak to tak\u00e9 posoudil finan\u010dn\u00ed \u00fa\u0159ad.<\/p>\n<p>S t\u00edm v\u0161ak matka d\u00edt\u011bte nesouhlasila a \u00falevy se dom\u00e1hala za obdob\u00ed ode dne, kdy synovi n\u00e1le\u017eel tento pr\u016fkaz. Pak by toti\u017e m\u011bla n\u00e1rok na zv\u00fdhodn\u011bn\u00ed u\u017e od kv\u011btna.<\/p>\n<p>Podle &#8222;selsk\u00e9ho rozumu&#8220; je jej\u00ed po\u017eadavek logick\u00fd. Datum platnosti, kter\u00e9 je na pr\u016fkazu uvedeno, nemus\u00ed b\u00fdt v praxi toto\u017en\u00fd s n\u00e1rokem na pr\u016fkaz ZTP\/P. Vz\u00e1jemn\u00e1 neprov\u00e1zanost dvou pr\u00e1vn\u00edch norem vede v tomto p\u0159\u00edpad\u011b k finan\u010dn\u00ed \u00fajm\u011b ob\u010dana.<\/p>\n<p>Gener\u00e1ln\u00ed finan\u010dn\u00ed \u0159editelstv\u00ed doporu\u010dilo spr\u00e1vc\u016fm dan\u011b, aby za dr\u017eitele pr\u016fkazu ZTP\/P pro \u00fa\u010dely da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed pova\u017eovali tak\u00e9 osoby, kter\u00e9 p\u0159edlo\u017e\u00ed rozhodnut\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu o poskytnut\u00ed p\u0159\u00edsp\u011bvku na p\u00e9\u010di osob\u011b z\u00e1visl\u00e9 na pomoci jin\u00e9 osoby ve III. a vy\u0161\u0161\u00edm stupni.<\/p>\n<p>Tot\u00e9\u017e plat\u00ed i u slevy na man\u017eelku (man\u017eela), kter\u00e1 je dr\u017eitelkou pr\u016fkazu ZTP\/P, kde se p\u0159i nep\u0159ekro\u010den\u00ed jej\u00edho p\u0159\u00edjmu 68 000 K\u010d sleva 24 840 K\u010d zvy\u0161uje na dvojn\u00e1sobek, nebo u slevy ve v\u00fd\u0161i 16 140 K\u010d, na kterou m\u00e1 n\u00e1rok poplatn\u00edk, kter\u00fd je dr\u017eitelem pr\u016fkazu ZTP\/P.<\/p>\n<p>Proto si mohou poplatn\u00edci, kte\u0159\u00ed p\u0159i\u0161li v roce 2012 striktn\u00edm uplatn\u011bn\u00edm textu z\u00e1kona o toto dvojn\u00e1sobn\u00e9 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a spl\u0148uj\u00ed benevolentn\u011bj\u0161\u00ed po\u017eadavky GF\u0158, podat za toto zda\u0148ovac\u00ed obdob\u00ed dodate\u010dn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na ni\u017e\u0161\u00ed da\u0148.<\/p>\n<p>Za leto\u0161n\u00ed rok mohou n\u00e1rokovat dvojn\u00e1sobek da\u0148ov\u00e9 \u00falevy v \u0159\u00e1dn\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Posti\u017een\u00fd syn dostal pr\u016fkaz ZTP pozd\u011bji ne\u017e m\u011bl na n\u011bj n\u00e1rok. Po\u010d\u00edt\u00e1 se da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na posti\u017een\u00e9 d\u00edt\u011b od data platnosti pr\u016fkazu nebo od data, <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=11409\" title=\"Odkdy plat\u00ed da\u0148ov\u00e1 \u00faleva na pr\u016fkaz ZTP\/P?  Nenechte se p\u0159ipravit o pen\u00edze\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":13767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-11409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/11409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11409"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/11409\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/media\/13767"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}