{"id":4499,"date":"2013-05-07T12:48:41","date_gmt":"2013-05-07T10:48:41","guid":{"rendered":"http:\/\/www.invarena.cz\/?p=4499"},"modified":"2013-05-11T12:47:44","modified_gmt":"2013-05-11T10:47:44","slug":"pro-priznani-slevy-je-klicovy-prukaz-ztpp","status":"publish","type":"post","link":"https:\/\/www.invarena.cz\/?p=4499","title":{"rendered":"Pro p\u0159izn\u00e1n\u00ed slevy je kl\u00ed\u010dov\u00fd pr\u016fkaz ZTP\/P"},"content":{"rendered":"<p><strong>Synovi n\u00e1le\u017e\u00ed pr\u016fkaz ZTP\/P u\u017e od 20. b\u0159ezna 2012, ale byl mu \u00fa\u0159edn\u00edkem vyd\u00e1n a\u017e s platnost\u00ed od 15. z\u00e1\u0159\u00ed 2012. Mysl\u00edm si, \u017ee na pr\u016fkaz mohu uplatnit v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed zv\u00fdhodn\u011bn\u00ed u\u017e od b\u0159ezna, finan\u010dn\u00ed \u00fa\u0159ad ale tvrd\u00ed, \u017ee n\u00e1rok m\u00e1m a\u017e od \u0159\u00edjna. Kdo m\u00e1 pravdu?\u00a0<\/strong><\/p>\n<p><!--more--><\/p>\n<p>DA\u0147OV\u00c1 PORADNA<\/p>\n<p><strong>M\u00e9mu synovi byl loni 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 b\u0159ezna 2012 zp\u011btn\u011b, na z\u00e1klad\u011b m\u00e9 \u017e\u00e1dosti z 20. 3. 2012. Je pova\u017eov\u00e1n za z\u00e1vislou osobu ve III. stupni. Na pr\u016fkazce ZTP\/P je uvedeno, \u017ee plat\u00ed od 15. 9. 2012. Finan\u010dn\u00ed \u00fa\u0159ad mi uznal n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed v dvojn\u00e1sobn\u00e9 v\u00fd\u0161i pouze podle pr\u016fkazu za m\u011bs\u00edce \u0159\u00edjen a\u017e prosinec 2012. Domn\u00edv\u00e1m, \u017ee m\u00e1m n\u00e1rok u\u017e od b\u0159ezna. Postupuje finan\u010dn\u00ed \u00fa\u0159ad spr\u00e1vn\u011b?<\/strong><\/p>\n<p>ODPOV\u011a\u010e: Proto\u017ee jste si uplat\u0148ovala da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na posti\u017een\u00e9ho syna v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a spr\u00e1vce dan\u011b si cht\u011bl ov\u011b\u0159it opr\u00e1vn\u011bn\u00fd n\u00e1rok na dvojn\u00e1sobnou \u010d\u00e1stku da\u0148ov\u00e9 \u00falevy (26 808 K\u010d), po\u017eadoval od v\u00e1s p\u0159edlo\u017een\u00ed pr\u016fkazu.<\/p>\n<p>Pokud byste tuto v\u00fdhodu uplat\u0148ovala v zam\u011bstn\u00e1n\u00ed, mzdov\u00e1 \u00fa\u010detn\u00ed by v\u00e1m ji bez p\u0159edlo\u017een\u00ed pr\u016fkazu ZTP\/P nemohla poskytovat. Da\u0148ov\u00e9 v\u00fdhody vztahuj\u00edc\u00ed se k osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm, kter\u00e9 z hlediska z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch odpov\u00edd\u00e1 stupni III nebo IV, jsou toti\u017e v\u00e1z\u00e1ny na pr\u016fkaz ZTP\/P.<\/p>\n<p>Proto se podle \u00a7 35c odst. 2 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f \u010d\u00e1stka da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed zvy\u0161uje na dvojn\u00e1sobek pouze tehdy, jedn\u00e1-li se o d\u00edt\u011b, kter\u00e9 je dr\u017eitelem pr\u016fkazu ZTP\/P.<\/p>\n<p>V\u00e1\u0161 syn je t\u00edmto dr\u017eitelem od 15. 9. 2012, n\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed ve v\u00fd\u0161i 2234 K\u010d za m\u011bs\u00edc (z\u00e1kladn\u00ed m\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stka 1117 K\u010d x 2) m\u00e1te a\u017e od \u0159\u00edjna, tedy od m\u011bs\u00edce, na jeho\u017e po\u010d\u00e1tku byly spln\u011bny podm\u00ednky pro jeho uplatn\u011bn\u00ed.<\/p>\n<p>V\u00e1\u0161 dotaz ukazuje na vz\u00e1jemnou neprov\u00e1zanost jednotliv\u00fdch pr\u00e1vn\u00edch norem, kter\u00e1 m\u016f\u017ee v\u00e9st, jako v tomto p\u0159\u00edpad\u011b, k finan\u010dn\u00ed \u00fajm\u011b ob\u010dana. Datum platnosti, kter\u00e9 je na pr\u016fkazu uvedeno, bohu\u017eel nemus\u00ed b\u00fdt v praxi toto\u017en\u00e9 s n\u00e1rokem na pr\u016fkaz ZTP\/P. Ten podle \u00a7 34 odst. 5 z\u00e1kona \u010d. 329\/2011 Sb., o poskytov\u00e1n\u00ed d\u00e1vek osob\u00e1m se zdravotn\u00edm posti\u017een\u00edm, n\u00e1le\u017e\u00ed osob\u00e1m, kter\u00e9 jsou pova\u017eov\u00e1ny pro \u00fa\u010dely p\u0159\u00edsp\u011bvku na p\u00e9\u010di za osoby z\u00e1visl\u00e9 na pomoci jin\u00e9 osoby ve stupni III nebo IV.<\/p>\n<p>Ve va\u0161em p\u0159\u00edpad\u011b n\u00e1le\u017e\u00ed synovi podle tohoto ustanoven\u00ed pr\u016fkaz ZTP\/P u\u017e od 20. b\u0159ezna, ale byl vyd\u00e1n a\u017e s platnost\u00ed od 15. z\u00e1\u0159\u00ed 2012.<\/p>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f bere toto datum. Je ur\u010dit\u011b nelogick\u00e9, aby se da\u0148ov\u00e1 \u00faleva neodv\u00edjela od zdravotn\u00edho posti\u017een\u00ed ob\u010dana, ale od administrativn\u00edho \u00fakonu a n\u011bkdy mo\u017en\u00e1 i od pracovn\u00edho nasazen\u00ed \u00fa\u0159edn\u00edka z \u00fa\u0159adu pr\u00e1ce.<\/p>\n<p>Obdobn\u00fd \u010dasov\u00fd nesoulad m\u016f\u017ee nastat 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 vlastn\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>Josef Drbohlav (Autor pracuje na Finan\u010dn\u00edm \u00fa\u0159adu pro hlavn\u00ed m\u011bsto Prahu, \u00fazemn\u00ed pracovi\u0161t\u011b Praha 7)<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Synovi n\u00e1le\u017e\u00ed pr\u016fkaz ZTP\/P u\u017e od 20. b\u0159ezna 2012, ale byl mu \u00fa\u0159edn\u00edkem vyd\u00e1n a\u017e s platnost\u00ed od 15. z\u00e1\u0159\u00ed 2012. Mysl\u00edm si, \u017ee na <a class=\"mh-excerpt-more\" href=\"https:\/\/www.invarena.cz\/?p=4499\" title=\"Pro p\u0159izn\u00e1n\u00ed slevy je kl\u00ed\u010dov\u00fd pr\u016fkaz ZTP\/P\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[],"class_list":["post-4499","post","type-post","status-publish","format-standard","hentry","category-poradna"],"_links":{"self":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/4499","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=4499"}],"version-history":[{"count":0,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=\/wp\/v2\/posts\/4499\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.invarena.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}