{"id":201,"date":"2015-12-01T13:17:24","date_gmt":"2015-12-01T11:17:24","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=201"},"modified":"2015-12-01T13:18:10","modified_gmt":"2015-12-01T11:18:10","slug":"opravne-polozky-k-pohladavkam","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/opravne-polozky-k-pohladavkam\/","title":{"rendered":"Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam."},"content":{"rendered":"<p>Opravn\u00e9 polo\u017eky sa tvoria a\u00a0\u00fa\u010dtuj\u00fa pod\u013ea z\u00e1sad pre tvorbu a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek ustanoven\u00fdch v <strong>\u00a7 18<\/strong> opatrenia <strong>MF SR \u010d. 23054\/2002<\/strong> <strong>o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve. <\/strong>Pod\u013ea tohto ustanovenia v\u00a0ods. 7 sa opravn\u00e1 polo\u017eka k\u00a0poh\u013ead\u00e1vkam tvor\u00ed najm\u00e4 k\u00a0poh\u013ead\u00e1vke, pri ktorej je opodstatnen\u00e9 predpoklada\u0165, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, k\u00a0spornej poh\u013ead\u00e1vke vo\u010di dl\u017en\u00edkovi, s\u00a0ktor\u00fdm sa vedie spor o\u00a0jej uznanie. V\u00a0s\u00falade s <strong>\u00a7 18 ods. 12<\/strong> sa opravn\u00e9 polo\u017eky k\u00a0poh\u013ead\u00e1vke z\u00fa\u010dtuj\u00fa z\u00a0d\u00f4vodu vyradenia poh\u013ead\u00e1vky z\u00a0\u00fa\u010dtovn\u00edctva, napr. odp\u00edsan\u00edm, ku ktorej bola opravn\u00e1 polo\u017eka vytvoren\u00e1, alebo z\u00a0d\u00f4vodu \u00fapln\u00e9ho alebo \u010diasto\u010dn\u00e9ho z\u00e1niku opodstatnen\u00e9ho predpokladu trvania zn\u00ed\u017eenia hodnoty poh\u013ead\u00e1vky.<\/p>\n<p><strong>Tvorba opravnej polo\u017eky k poh\u013ead\u00e1vke<\/strong><\/p>\n<p>Tvorba opravnej polo\u017eky k poh\u013ead\u00e1vke sa \u00fa\u010dtuje na strane M\u00e1 da\u0165 \u00fa\u010dtu <strong>547 \u2013 Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/strong> a\u00a0na strane Dal \u00fa\u010dtu <strong>391 \u2013 Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam.<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"201\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"201\"><strong>MD<\/strong><\/td>\n<td width=\"201\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\">Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/td>\n<td width=\"201\">547<\/td>\n<td width=\"201\">391<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Z\u00fa\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke<\/strong><\/p>\n<p>Z\u00fa\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke z d\u00f4vodu:<\/p>\n<ul>\n<li>\u00fapln\u00e9ho alebo \u010diasto\u010dn\u00e9ho z\u00e1niku opodstatnen\u00e9ho predpokladu trvania zn\u00ed\u017eenia hodnoty poh\u013ead\u00e1vky, ktor\u00e9 sa z\u00fa\u010dtuje na strane M\u00e1 da\u0165 \u00fa\u010dtu <strong>391 \u2013 Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam<\/strong> a\u00a0na strane Dal \u00fa\u010dtu <strong>547 \u2013 Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam <\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"201\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"201\"><strong>MD<\/strong><\/td>\n<td width=\"201\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\">Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/td>\n<td width=\"201\">391<\/td>\n<td width=\"201\">547<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>vyradenia poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva, ktor\u00e9 sa z\u00fa\u010dtuje na stranu M\u00e1 da\u0165 \u00fa\u010dtu <strong>391 \u2013 Opravn\u00e9 polo\u017eky <\/strong>k poh\u013ead\u00e1vkam a\u00a0na stranu Dal pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu poh\u013ead\u00e1vok<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"201\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"201\"><strong>MD<\/strong><\/td>\n<td width=\"201\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\">Z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/td>\n<td width=\"201\">391<\/td>\n<td width=\"201\">31x<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Na \u00fa\u010dely dane z\u00a0pr\u00edjmov sa na analytick\u00fdch \u00fa\u010dtoch k\u00a0\u00fa\u010dtu <strong>391 \u2013 Opravn\u00e9 polo\u017eky<\/strong> <strong>k\u00a0poh\u013ead\u00e1vkam<\/strong> \u00fa\u010dtuj\u00fa osobitne z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky, ktor\u00e9 s\u00fa da\u0148ov\u00fdm v\u00fddavkom u\u017e pri ich tvorbe a\u00a0osobitne ostatn\u00e9 opravn\u00e9 polo\u017eky, ktor\u00e9 nie s\u00fa da\u0148ov\u00fdm v\u00fddavkom pri ich tvorbe, ale ich da\u0148ov\u00e1 uznate\u013enos\u0165 sa posudzuje a\u017e pri ich z\u00fa\u010dtovan\u00ed.<\/p>\n<p><strong>Z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky :<\/strong><\/p>\n<p>Pod\u013ea <strong>\u00a7 20 Z\u00e1kona \u010d. 595\/2003 Z.z.<\/strong> o\u00a0dani z\u00a0pr\u00edjmov sa za z\u00e1konn\u00e9 opravn\u00e9 polo\u017eky pova\u017euj\u00fa opravn\u00e9 polo\u017eky<\/p>\n<ol>\n<li>k\u00a0poh\u013ead\u00e1vkam vo\u010di dl\u017en\u00edkom v\u00a0konkurznom alebo re\u0161trukturaliza\u010dnom konan\u00ed, ak ich tvorba je v\u00a0s\u00falade s <strong> 20 ods. 10 a\u017e 12,<\/strong><\/li>\n<li>k\u00a0nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam, pri ktor\u00fdch je riziko, \u017ee ich dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, ak ich tvorba je v\u00a0s\u00falade s <strong> 20 ods. 14<\/strong><\/li>\n<li>nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam, ktor\u00e9 tvoria banky a pobo\u010dky zahrani\u010dn\u00fdch b\u00e1nk a Exportno-importn\u00e1 banka Slovenskej republiky,<\/li>\n<li>nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam z poistenia v pr\u00edpade z\u00e1niku poistenia, ktor\u00e9 tvoria pois\u0165ovne a pobo\u010dky zahrani\u010dn\u00fdch pois\u0165ovn\u00ed (zais\u0165ovne a pobo\u010dky zahrani\u010dn\u00fdch zais\u0165ovn\u00ed),<\/li>\n<li>nepreml\u010dan\u00fdm poh\u013ead\u00e1vkam zdravotn\u00fdch pois\u0165ovn\u00ed, okrem poh\u013ead\u00e1vok z verejn\u00e9ho zdravotn\u00e9ho poistenia prisl\u00fachaj\u00facich k v\u00fdnosom osloboden\u00fdm od dane pod\u013ea <strong> 13 ods. 2 p\u00edsm. i).<\/strong><\/li>\n<\/ol>\n<p><strong>Pr\u00edklad:<em><br \/>\n<\/em><\/strong><strong>\u00da\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke, ktor\u00fa dl\u017en\u00edk v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed \u00faplne splat\u00ed<\/strong><\/p>\n<p>\u00da\u010dtovn\u00e1 jednotka m\u00e1 poh\u013ead\u00e1vku v menovitej hodnote 5 000 \u20ac, ktor\u00e1 vznikla v mesiaci okt\u00f3ber. Preto\u017ee poh\u013ead\u00e1vka dl\u017en\u00edkom nebola do konca \u00fa\u010dtovn\u00e9ho obdobia uhraden\u00e1, \u00fa\u010dtovn\u00e1 jednotka mus\u00ed k poh\u013ead\u00e1vke vytvori\u0165 opravn\u00fa polo\u017eku. Vzh\u013eadom na to, \u017ee splatnos\u0165 poh\u013ead\u00e1vky uplynula ku koncu novembra dan\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia, \u00fa\u010dtovn\u00e1 jednotka sa rozhodla vytvori\u0165 opravn\u00fa polo\u017eku len vo v\u00fd\u0161ke 20 % z menovitej hodnoty poh\u013ead\u00e1vky.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"264\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"113\"><strong>MD<\/strong><\/td>\n<td width=\"104\"><strong>D<\/strong><\/td>\n<td width=\"122\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tvorba OP k\u00a0poh\u013ead\u00e1vke, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk s\u010dasti nezaplat\u00ed \u00a0\u00a0\u00a0\u00a0\u00a0( poh\u013ead\u00e1vka je vo v\u00fd\u0161ke 5\u00a0000\u20ac , OP je 1 000\u20ac )<\/td>\n<td width=\"113\">547<\/td>\n<td width=\"104\">391<\/td>\n<td width=\"122\">1 000<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\u00dahrada poh\u013ead\u00e1vky v\u00a0nasleduj\u00facom roku v\u00a0plnej v\u00fd\u0161ke<\/td>\n<td width=\"113\">221<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">5 000<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Z\u00fa\u010dtovanie opravnej polo\u017eky<\/td>\n<td width=\"113\">391<\/td>\n<td width=\"104\">547<\/td>\n<td width=\"122\">1 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00da\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke, ktor\u00fa dl\u017en\u00edk v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed splat\u00ed iba \u010diasto\u010dne<\/strong><\/p>\n<p>\u00da\u010dtovn\u00e1 jednotka m\u00e1 poh\u013ead\u00e1vku v menovitej hodnote 5 000 \u20ac, ktor\u00e1 vznikla v mesiaci j\u00fal dan\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia.<br \/>\nPreto\u017ee poh\u013ead\u00e1vka dl\u017en\u00edkom nebola do konca \u00fa\u010dtovn\u00e9ho obdobia uhraden\u00e1, \u00fa\u010dtovn\u00e1 jednotka mus\u00ed k poh\u013ead\u00e1vke vytvori\u0165 opravn\u00fa polo\u017eku. \u00da\u010dtovn\u00e1 jednotka sa rozhodla vytvori\u0165 opravn\u00fa polo\u017eku vo v\u00fd\u0161ke 100 % z menovitej hodnoty poh\u013ead\u00e1vky.<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"264\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"113\"><strong>MD<\/strong><\/td>\n<td width=\"104\"><strong>D<\/strong><\/td>\n<td width=\"122\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tvorba OP k\u00a0poh\u013ead\u00e1vke, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk s\u010dasti nezaplat\u00ed \u00a0\u00a0\u00a0\u00a0\u00a0( poh\u013ead\u00e1vka je vo v\u00fd\u0161ke 5\u00a0000\u20ac , OP je 5 000\u20ac )<\/td>\n<td width=\"113\">547<\/td>\n<td width=\"104\">391<\/td>\n<td width=\"122\">5 000<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">\u00dahrada poh\u013ead\u00e1vky v\u00a0nasleduj\u00facom roku v\u00a0\u010diasto\u010dnej v\u00fd\u0161ke 3\u00a0000 \u20ac<\/td>\n<td width=\"113\">221<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">3 000<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Z\u00fa\u010dtovanie opravnej polo\u017eky<\/td>\n<td width=\"113\">391<\/td>\n<td width=\"104\">547<\/td>\n<td width=\"122\">3 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ke\u010f\u017ee k \u00fahrade zvy\u0161nej \u010dasti poh\u013ead\u00e1vky vo v\u00fd\u0161ke 2 000 \u20ac nedo\u0161lo ani v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed, \u00fa\u010dtovn\u00e1 jednotka sa rozhodla ust\u00fapi\u0165 od jej vym\u00e1hania a poh\u013ead\u00e1vku vyradi\u0165 z \u00fa\u010dtovn\u00edctva. Pred jej vyraden\u00edm mus\u00ed najsk\u00f4r z\u00fa\u010dtova\u0165 zvy\u0161n\u00fa \u010das\u0165 vytvorenej opravnej polo\u017eky, \u010d\u00edm d\u00f4jde z\u00e1rove\u0148 k vyradeniu aj \u010dasti poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"264\">Z\u00fa\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke z d\u00f4vodu vyradenia poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva<\/td>\n<td width=\"113\">391<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">2 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00da\u010dtovanie opravnej polo\u017eky k poh\u013ead\u00e1vke, ktor\u00fa dl\u017en\u00edk v nasleduj\u00facich \u00fa\u010dtovn\u00fdch obdobiach nesplat\u00ed v\u00f4bec a \u00fa\u010dtovn\u00e1 jednotka prist\u00fapi k odpisu poh\u013ead\u00e1vky do n\u00e1kladov<\/strong><\/p>\n<p>\u00da\u010dtovn\u00e1 jednotka m\u00e1 poh\u013ead\u00e1vku v menovitej hodnote 5 000 \u20ac, ktor\u00e1 vznikla v mesiaci apr\u00edl dan\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia. Preto\u017ee poh\u013ead\u00e1vka dl\u017en\u00edkom nebola do konca \u00fa\u010dtovn\u00e9ho obdobia uhraden\u00e1, \u00fa\u010dtovn\u00e1 jednotka mus\u00ed k poh\u013ead\u00e1vke vytvori\u0165 opravn\u00fa polo\u017eku.<br \/>\n\u00da\u010dtovn\u00e1 jednotka sa rozhodla vytvori\u0165 opravn\u00fa polo\u017eku vo v\u00fd\u0161ke 100 % z menovitej hodnoty poh\u013ead\u00e1vky.<br \/>\nDl\u017en\u00edk poh\u013ead\u00e1vku neuhradil ani v nasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed, a\u00a0preto sa \u00fa\u010dtovn\u00e1 jednotka rozhodla vyradi\u0165 poh\u013ead\u00e1vku z \u00fa\u010dtovn\u00edctva.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"264\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"113\"><strong>MD<\/strong><\/td>\n<td width=\"104\"><strong>D<\/strong><\/td>\n<td width=\"122\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tvorba OP k\u00a0poh\u013ead\u00e1vke, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk s\u010dasti nezaplat\u00ed \u00a0\u00a0\u00a0\u00a0\u00a0( poh\u013ead\u00e1vka je vo v\u00fd\u0161ke 5\u00a0000\u20ac , OP je 5 000\u20ac )<\/td>\n<td width=\"113\">547<\/td>\n<td width=\"104\">391<\/td>\n<td width=\"122\">5 000<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Z\u00fa\u010dtovanie opravnej polo\u017eky k\u00a0poh\u013ead\u00e1vke z\u00a0d\u00f4vodu vyradenia poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva<\/td>\n<td width=\"113\">391<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">5 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak by bola opravn\u00e1 polo\u017eka tvoren\u00e1 iba na 50% z\u00a0menovitej hodnoty poh\u013ead\u00e1vky, bolo by \u00fa\u010dtovanie nasledovn\u00e9<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"264\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"113\"><strong>MD<\/strong><\/td>\n<td width=\"104\"><strong>D<\/strong><\/td>\n<td width=\"122\"><strong>Suma<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Tvorba OP k\u00a0poh\u013ead\u00e1vke, pri ktorej je riziko, \u017ee ju dl\u017en\u00edk s\u010dasti nezaplat\u00ed \u00a0\u00a0\u00a0\u00a0\u00a0( poh\u013ead\u00e1vka je vo v\u00fd\u0161ke 5\u00a0000\u20ac , OP je 2 500\u20ac )<\/td>\n<td width=\"113\">547<\/td>\n<td width=\"104\">391<\/td>\n<td width=\"122\">2 500<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Z\u00fa\u010dtovanie opravnej polo\u017eky k\u00a0poh\u013ead\u00e1vke z\u00a0d\u00f4vodu vyradenia poh\u013ead\u00e1vky z \u00fa\u010dtovn\u00edctva<\/td>\n<td width=\"113\">391<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">2 500<\/td>\n<\/tr>\n<tr>\n<td width=\"264\">Odpis zvy\u0161nej poh\u013ead\u00e1vky<\/td>\n<td width=\"113\">546<\/td>\n<td width=\"104\">311<\/td>\n<td width=\"122\">2 500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Tvorba opravnej polo\u017eky sa vytv\u00e1ra, ak od splatnosti poh\u013ead\u00e1vky uplynula doba dlh\u0161ia ako<\/strong> (<a href=\"http:\/\/uctuj.sk\/zakony\/zakon-o-dani-z-prijmov\/\">\u00a7 20 (14) z\u00e1kona o dani z pr\u00edjmov<\/a>):<\/p>\n<p>a) <strong>360 dn\u00ed<\/strong>, sa zahrnie do v\u00fddavkov do v\u00fd\u0161ky <strong>20 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<br \/>\nb) <strong>720 dn\u00ed<\/strong>, sa zahrnie do v\u00fddavkov do v\u00fd\u0161ky <strong>50 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva,<br \/>\nc) <strong>1 080 dn\u00ed<\/strong>, sa zahrnie do v\u00fddavkov do v\u00fd\u0161ky <strong>100 %<\/strong> menovitej hodnoty poh\u013ead\u00e1vky alebo jej nesplatenej \u010dasti bez pr\u00edslu\u0161enstva.<\/p>\n<p>Bc. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opravn\u00e9 polo\u017eky sa tvoria a\u00a0\u00fa\u010dtuj\u00fa pod\u013ea z\u00e1sad pre tvorbu a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek ustanoven\u00fdch v \u00a7 18 opatrenia MF SR \u010d. 23054\/2002 o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve. Pod\u013ea tohto ustanovenia v\u00a0ods. 7 sa opravn\u00e1 polo\u017eka k\u00a0poh\u013ead\u00e1vkam tvor\u00ed najm\u00e4 k\u00a0poh\u013ead\u00e1vke, pri ktorej je opodstatnen\u00e9 predpoklada\u0165, \u017ee ju dl\u017en\u00edk \u00faplne alebo \u010diasto\u010dne nezaplat\u00ed, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-201","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam. -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/opravne-polozky-k-pohladavkam\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam. -\" \/>\n<meta property=\"og:description\" content=\"Opravn\u00e9 polo\u017eky sa tvoria a\u00a0\u00fa\u010dtuj\u00fa pod\u013ea z\u00e1sad pre tvorbu a\u00a0z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek ustanoven\u00fdch v \u00a7 18 opatrenia MF SR \u010d. 23054\/2002 o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0podvojnom \u00fa\u010dtovn\u00edctve. 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