{"id":338,"date":"2016-08-09T16:46:44","date_gmt":"2016-08-09T14:46:44","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=338"},"modified":"2016-08-09T16:46:44","modified_gmt":"2016-08-09T14:46:44","slug":"obcianske-zdruzenia","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/obcianske-zdruzenia\/","title":{"rendered":"Ob\u010dianske zdru\u017eenia"},"content":{"rendered":"<p>Ob\u010dianske zdru\u017eenie je pr\u00e1vnick\u00e1 osoba, ktor\u00e1 <strong>kon\u00e1 vo vlastnom mene<\/strong>, \u010di\u017ee m\u00f4\u017ee uzatv\u00e1ra\u0165 zmluvy, prij\u00edma\u0165 dary, uzatv\u00e1ra\u0165 pracovn\u00e9 zmluvy, disponova\u0165 svojim majetkom a\u00a0<strong>nesie samostatne zodpovednos\u0165 za svoje konanie<\/strong>, m\u00f4\u017ee dosta\u0165 pokutu a\u00a0pod.<\/p>\n<p>Ob\u010dianske zdru\u017eenie vznik\u00e1 registr\u00e1ciou na Ministerstve vn\u00fatra SR. Ministerstvo m\u00e1 povinnos\u0165 zaregistrova\u0165 ka\u017ed\u00e9 zdru\u017eenie, ktor\u00e9 sp\u013a\u0148a z\u00e1konom stanoven\u00fd postup. Aby vzniklo, musia sa minim\u00e1lne tri osoby, z\u00a0ktor\u00fdch aspo\u0148 jedna dov\u0155\u0161ila 18 rokov , rozhodn\u00fa\u0165, \u017ee zalo\u017eia zdru\u017eenie. Musia pripravi\u0165 stanovy a\u00a0Ministerstvu zasla\u0165 n\u00e1vrh na registr\u00e1ciu zdru\u017eenia.<\/p>\n<p><strong>Stanovy musia obsahova\u0165 :<\/strong><\/p>\n<ul>\n<li>n\u00e1zov a\u00a0s\u00eddlo zdru\u017eenia<\/li>\n<li>cie\u013e \u010dinnosti<\/li>\n<li>org\u00e1ny zdru\u017eenia, sp\u00f4sob ich ustanovenia, ur\u010denie org\u00e1nov a funkcion\u00e1rov opr\u00e1vnen\u00fdch kona\u0165 v mene zdru\u017eenia, ustanovenia o organiza\u010dn\u00fdch jednotk\u00e1ch, pokia\u013e bud\u00fa zriaden\u00e9 a pokia\u013e bud\u00fa kona\u0165 vo svojom mene, z\u00e1sady hospod\u00e1renia,<\/li>\n<li>z\u00e1nik zdru\u017eenia.<\/li>\n<\/ul>\n<p>Do predmetu \u010dinnosti sa nebojte nap\u00edsa\u0165 aj \u010dinnosti, ktor\u00fdmi si nie ste ist\u00fd, \u017ee ich budete realizova\u0165. \u010c\u00edm viac \u010dinnost\u00ed, t\u00fdm viac mo\u017enost\u00ed. V\u00a0bud\u00facnosti uvid\u00edte, \u017ee \u010d\u00edm viac \u010dinnost\u00ed budete ma\u0165 v\u00a0stanov\u00e1ch, t\u00fdm bud\u00fa Va\u0161e mo\u017enosti ove\u013ea rozsiahlej\u0161ie.<\/p>\n<p>V\u0161etko \u010do budete ma\u0165 v\u00a0stanov\u00e1ch ur\u010den\u00e9 , to bude v\u00a0bud\u00facnosti patri\u0165 medzi osloboden\u00e9 pr\u00edjmy.<\/p>\n<p>Po zaregistrovan\u00ed V\u00e1m Ministerstvo vn\u00fatra SR pridel\u00ed I\u010cO. DI\u010c potrebuje ob\u010dianske zdru\u017eenie v\u00a0pr\u00edpade, \u017ee bude vykon\u00e1va\u0165 podnikate\u013esk\u00fa \u010dinnos\u0165 alebo sa stane zamestn\u00e1vate\u013eom, plat\u00ed aj pre dohody mimo pracovn\u00e9ho pomeru.<\/p>\n<p><strong>Registr\u00e1cia k\u00a02% :<\/strong><\/p>\n<p>Aby mohlo by\u0165 ob\u010dianske zdru\u017eenie zaregistrovan\u00e9 do Zoznamu prij\u00edmate\u013eov 2% mus\u00ed fungova\u0165 minim\u00e1lne 1 rok a\u00a0do 15.12. sa zaregistrova\u0165 u\u00a0not\u00e1ra. K\u00a0registr\u00e1cii je potrebn\u00e9 dolo\u017ei\u0165 :<\/p>\n<ul>\n<li>origin\u00e1l plus k\u00f3piu stanov , kde je jasn\u00fd d\u00e1tum zaregistrovania OZ<\/li>\n<li>origin\u00e1l plus k\u00f3piu potvrdenia o pridelen\u00ed I\u010cO<\/li>\n<li>z\u00e1pisnicu z\u00a0Valn\u00e9ho zhroma\u017edenia , z\u00a0ktor\u00e9ho je jasn\u00e9, kto je opr\u00e1vnen\u00fd kona\u0165 v\u00a0mene OZ<\/li>\n<li>potvrdenie od Soci\u00e1lnej pois\u0165ovne nie star\u0161ie ako 30 dn\u00ed, o\u00a0tom, \u017ee dan\u00e9 OZ nem\u00e1 nedoplatok na poistnom, ak nem\u00e1 zamestnancov, potrebuje potvrdenie o\u00a0tom, \u017ee nie je veden\u00e9 v\u00a0registri.<\/li>\n<li>potvrdenie od Zdravotnej pois\u0165ovne nie star\u0161ie ako 30 dn\u00ed o\u00a0tom, \u017ee OZ nem\u00e1 nedoplatok na poistnom. Pokia\u013e m\u00e1 zamestnancov poisten\u00fdch vo viacer\u00fdch ZP , je potrebn\u00e9 potvrdenie od ka\u017edej z\u00a0nich. Ak OZ nem\u00e1 zamestnancov, toto potvrdenie nie je nutn\u00e9 priklada\u0165 k\u00a0registr\u00e1cii.<\/li>\n<li>potvrdenie z\u00a0banky o\u00a0veden\u00ed \u00fa\u010dtu, na ktor\u00fd m\u00e1 by\u0165 podiel 2% z\u00a0dane pouk\u00e1zan\u00fd . Predlo\u017eenie v\u00fdpisu z\u00a0\u00fa\u010dtu neposta\u010duje. Ak OZ z\u00edska z\u00a02% viac ako 33\u00a0000\u20ac , m\u00e1 povinnos\u0165 otvori\u0165 si v\u00a0banke do 30 dn\u00ed \u0161peci\u00e1lny \u00fa\u010det a\u00a0previes\u0165 tam financie z\u00a02%.<\/li>\n<li>not\u00e1r m\u00f4\u017ee od V\u00e1s po\u017eadova\u0165 preuk\u00e1zanie aktu\u00e1lnej existencie OZ. Toto potvrdenie V\u00e1m vyd\u00e1 Ministerstvo vn\u00fatra SR.<\/li>\n<\/ul>\n<p>Not\u00e1r formou not\u00e1rskej z\u00e1pisnice osved\u010d\u00ed predlo\u017eenie t\u00fdchto dokumentov a\u00a0\u00fadaje o\u00a0prij\u00edmate\u013eovi ozn\u00e1mi Komore not\u00e1rov SR, ktor\u00e1 vedie centr\u00e1lny register prij\u00edmate\u013eov podielu zaplatenej dane. Komora not\u00e1rov SR zverejn\u00ed tento zoznam do 15.1. nasleduj\u00faceho roka.<\/p>\n<p>Registr\u00e1ciu je nutn\u00e9 opakova\u0165 ka\u017edoro\u010dne.<\/p>\n<p><strong>V\u00fdhody OZ:<\/strong><\/p>\n<p>Ob\u010dianske zdru\u017eenie m\u00f4\u017ee prij\u00edma\u0165 nov\u00fdch \u010dlenov, bez nutnosti zmeny stanov. M\u00f4\u017ee z\u00edska\u0165 r\u00f4zne granty alebo podporu zo strany verejnej spr\u00e1vy , lebo cie\u013e zdru\u017eenia je jasne definovan\u00fd a\u00a0pr\u00e1vna forma ho predur\u010duje k\u00a0rozvoju komun\u00edt a\u00a0spolo\u010dnosti a\u00a0nie na podnikate\u013esk\u00fa \u010dinnos\u0165.<\/p>\n<p>\u010clensk\u00e9 pr\u00edspevky nie s\u00fa zdanite\u013en\u00fdm pr\u00edjmom pre OZ, a\u00a0ani ak\u00e1ko\u013evek aktivita s\u00favisiaca s\u00a0hlavn\u00fdm cie\u013eom zdru\u017eenia nie je zdanite\u013en\u00fdm pr\u00edjmom. Ako som p\u00edsala u\u017e predt\u00fdm, to \u010do budete ma\u0165 v\u00a0stanov\u00e1ch udan\u00e9 ako \u010dinnos\u0165 a\u00a0v\u0161etko s\u00a0\u0148ou s\u00favisiacu, nebude zdanite\u013en\u00fdm pr\u00edjmom.<\/p>\n<p>Ob\u010dianske zdru\u017eenie m\u00f4\u017ee vykon\u00e1va\u0165 aj podnikate\u013esk\u00fa \u010dinnos\u0165, ktor\u00e1 v\u0161ak mus\u00ed sl\u00fa\u017ei\u0165 na podporu hlavn\u00e9ho cie\u013ea zdru\u017eenia. Zda\u0148ovanie je rovnak\u00e9 ako pri obchodn\u00fdch spolo\u010dnostiach.<\/p>\n<p>Ob\u010dianske zdru\u017eenie po zaregistrovan\u00ed do zoznamu prij\u00edmate\u013eov podielu zaplatenej dane m\u00f4\u017ee prij\u00edma\u0165 <strong>1%<\/strong> od pr\u00e1vnick\u00fdch os\u00f4b, <strong>1,5%<\/strong>, ak t\u00e1to pr\u00e1vnick\u00e1 osoba darovala najnesk\u00f4r do lehoty na podanie da\u0148ov\u00e9ho priznania finan\u010dn\u00e9 prostriedky najmenej vo v\u00fd\u0161ke zodpovedaj\u00facej <strong>1%<\/strong> zaplatenej dane n\u00edm ur\u010den\u00fdm da\u0148ovn\u00edkom nezalo\u017een\u00fdm alebo nezriaden\u00fdm na podnikanie.<\/p>\n<p>Fyzick\u00e1 osoba m\u00f4\u017ee pouk\u00e1za\u0165 <strong>2% <\/strong>alebo <strong>3% <\/strong>zaplatenej dane. Podiel do v\u00fd\u0161ky <strong>3 %<\/strong> zaplatenej dane m\u00f4\u017ee prij\u00edmate\u013eovi pouk\u00e1za\u0165 fyzick\u00e1 osoba, ktor\u00e1 v pr\u00edslu\u0161nom roku vykon\u00e1vala dobrovo\u013en\u00edcku \u010dinnos\u0165 pod\u013ea z\u00e1kona \u010d. 406\/2011 Z.z. o dobrovo\u013en\u00edctve po\u010das najmenej 40 hod\u00edn a predlo\u017e\u00ed p\u00edsomn\u00e9 potvrdenie o v\u00fdkone dobrovo\u013en\u00edckej \u010dinnosti pod\u013ea z\u00e1kona o dobrovo\u013en\u00edctve. Nemus\u00ed vykon\u00e1va\u0165 dobrovo\u013en\u00edcku \u010dinnos\u0165 iba pre toho, komu chce darova\u0165 podiel zaplatenej dane z\u00a0pr\u00edjmov.<\/p>\n<p><strong>Na\u010do sa m\u00f4\u017eu pou\u017ei\u0165 2% z\u00a0podielu zaplatenej dane :<\/strong><\/p>\n<p>Financie z\u00edskan\u00e9 z\u00a0podielu zaplatenej dane sa musia pou\u017ei\u0165 na \u00fa\u010dely, ktor\u00e9 s\u00fa uveden\u00e9 v \u00a750 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov a\u00a0s\u00fa\u010dasne s\u00fa uveden\u00e9 aj v\u00a0stanov\u00e1ch.<br \/>\nV \u00a7 50 s\u00fa uveden\u00e9 tieto \u010dinnosti:<\/p>\n<ul>\n<li>ochrana a podpora zdravia; prevencia, lie\u010dba, resocializ\u00e1cia drogovo z\u00e1visl\u00fdch v oblasti zdravotn\u00edctva a soci\u00e1lnych slu\u017eieb,<\/li>\n<li>podpora a rozvoj telesnej kult\u00fary,<\/li>\n<li>poskytovanie soci\u00e1lnej pomoci,<\/li>\n<li>zachovanie kult\u00farnych hodn\u00f4t,<\/li>\n<li>podpora vzdel\u00e1vania,<\/li>\n<li>ochrana \u013eudsk\u00fdch pr\u00e1v,<\/li>\n<li>ochrana a tvorba \u017eivotn\u00e9ho prostredia,<\/li>\n<li>veda a v\u00fdskum,<\/li>\n<li>organizovanie a sprostredkovanie dobrovo\u013en\u00edckej \u010dinnosti.<\/li>\n<\/ul>\n<p>Pri ka\u017edom pou\u017eit\u00ed podielu zaplatenej dane je potrebn\u00e9 overi\u0165, \u010di dan\u00fd v\u00fddavok sl\u00fa\u017ei na vy\u0161\u0161ie uveden\u00e9 \u00fa\u010dely a\u00a0s\u00fa\u010dasne m\u00e1te tento \u00fa\u010del uveden\u00fd aj vo Va\u0161ich stanov\u00e1ch. N\u00e1klady na administrat\u00edvne v\u00fddavky ako je vedenie \u00fa\u010dtovn\u00edctva, pren\u00e1jom a\u00a0podobne, je mo\u017en\u00e9 financova\u0165 z\u00a02% \u010diasto\u010dne.<\/p>\n<p><strong>\u010casov\u00e9 lehoty pre prij\u00edmate\u013eov podielu zaplatenej dane :<\/strong><\/p>\n<ul>\n<li>15.12. posledn\u00fd de\u0148 na registr\u00e1ciu do Zoznamu prij\u00edmate\u013eov podielu zaplatenej dane<\/li>\n<li>31.12. posledn\u00fd de\u0148 na pou\u017eitie financi\u00ed z\u00a0podielu zaplatenej dane z\u00edskan\u00fdch na be\u017en\u00fd \u00fa\u010det v\u00a0predo\u0161lom roku<\/li>\n<li>31.5. posledn\u00fd de\u0148 na zverejnenie \u0161pecifik\u00e1cie podielu zaplatenej dane v\u00a0Obchodnom vestn\u00edku , pokia\u013e ste v\u00a0predo\u0161lom roku z\u00edskali z\u00a02% viac ako 3 320 \u20ac<\/li>\n<\/ul>\n<p><strong>Povinnosti ob\u010dianskeho zdru\u017eenia ako prij\u00edmate\u013ea podielu zaplatenej dane. <\/strong><\/p>\n<ul>\n<li>pou\u017ei\u0165 financie podielu zaplatenej dane do konca nasleduj\u00faceho roka od kedy ich prijalo na bankov\u00fd \u00fa\u010det a\u00a0ako som u\u017e p\u00edsala na \u00fa\u010del, ktor\u00fd m\u00e1 OZ ako predmet \u010dinnosti vo svojich Stanov\u00e1ch a\u00a0s\u00fa\u010dasne je uveden\u00fd v\u00a0z\u00e1kone o\u00a0dani z\u00a0pr\u00edjmov \u00a7 50. Pozor ak nespln\u00edte t\u00fato povinnos\u0165, mus\u00edte do 90 dn\u00ed tieto financie vr\u00e1ti\u0165 spr\u00e1vcovi dane a\u00a0tie\u017e sa na V\u00e1s vz\u0165ahuj\u00fa ustanovenia o\u00a0poru\u0161en\u00ed rozpo\u010dtovej discipl\u00edny<\/li>\n<li>ak sa zru\u0161\u00ed prij\u00edmate\u013e po osved\u010den\u00ed splnenia podmienok podielu zaplatenej dane spr\u00e1vcom dane, n\u00e1rok na tento podiel zanik\u00e1.<\/li>\n<li>prij\u00edmate\u013e (OZ), ktor\u00fd v\u00a0jednom roku dostane podiel zaplatenej dane viac ako 3\u00a0320 \u20ac, je povinn\u00fd do 16mesiacov odo d\u0148a zverejnenia zoznamu DR SR ( do 31.5.) zverejni\u0165 presn\u00fa \u0161pecifik\u00e1ciu pou\u017eitia prijat\u00e9ho podielu v\u00a0Obchodnom vestn\u00edku. T\u00e1to \u0161pecifik\u00e1cia obsahuje v\u00fd\u0161ku a\u00a0\u00fa\u010del pou\u017eitia podielu zaplatenej dane, sp\u00f4sob pou\u017eitia podielu zaplatenej dane, ak je potrebn\u00e9 tak aj v\u00fdrok aud\u00edtora ( ak ste prijali v\u00a0jednom roku viac ako 33\u00a0000\u20ac). POZOR ak t\u00fato podmienku nespln\u00edte Komora not\u00e1rov SR V\u00e1s nezarad\u00ed do zoznamu prij\u00edmate\u013eov podielu zaplatenej dane na obdobie jedn\u00e9ho roka !!!<\/li>\n<li>v\u00a0pr\u00edpade, \u017ee z\u00edskate viac ako 33\u00a0000\u20ac, ste povinn\u00fd do 30 dn\u00ed otvori\u0165 v\u00a0banke \u0161peci\u00e1lny \u00fa\u010det a\u00a0tieto financie previes\u0165 na tento \u00fa\u010det. A\u00a0tento \u00fa\u010det pou\u017e\u00edva\u0165 aj v\u00a0bud\u00facnosti.<\/li>\n<\/ul>\n<p><strong>Zverejnenie v\u00a0Obchodnom vestn\u00edku.<\/strong><\/p>\n<p>Najprv sa mus\u00edte zaregistrova\u0165 na elektronickom port\u00e1li Ministerstva spravodlivosti SR <a href=\"https:\/\/portal.justice.sk\/PortalApp\/Page\/Registracia.aspx\"><em>https:\/\/portal.justice.sk\/PortalApp\/Page\/Registracia.aspx<\/em><\/a><em>.<\/em><\/p>\n<p>Pri registr\u00e1cii je d\u00f4le\u017eit\u00e9 zada\u0165 spr\u00e1vnu emailov\u00fa adresu, aby V\u00e1m bol doru\u010den\u00fd aktiva\u010dn\u00fd email. Na t\u00fato emailov\u00fa adresu V\u00e1m bud\u00fa doru\u010dovan\u00e9 aj ozn\u00e1menia o\u00a0podan\u00ed, platobn\u00e9 podmienky a\u00a0uverejnenia v\u00a0Obchodnom vestn\u00edku. Po registr\u00e1cii V\u00e1m Ministerstvo spravodlivosti SR pridel\u00ed registra\u010dn\u00e9 \u010d\u00edslo, ktor\u00e9 V\u00e1m doru\u010d\u00ed do vlastn\u00fdch r\u00fak. Potom sa prihl\u00e1site na port\u00e1l Ministerstva spravodlivosti SR, pod Va\u0161\u00edm menom a\u00a0heslom, vyberiete si Aktiv\u00e1ciu slu\u017eieb , kde do okna Aktiva\u010dn\u00fd k\u00f3d zad\u00e1te registra\u010dn\u00e9 \u010d\u00edslo a\u00a0potvrd\u00edte tla\u010didlom Aktivuj.<\/p>\n<p><strong>Vytvorenie podania :<\/strong><\/p>\n<p>V\u00a0\u010dasti Obchodn\u00fd vestn\u00edk si zvo\u013ete mo\u017enos\u0165 Nov\u00e9 podanie , n\u00e1sledne zvo\u013ete typ podania \u2013 \u0160pecifik\u00e1cia pou\u017eitia podielu zaplatenej dane.<\/p>\n<p>N\u00e1zov prij\u00edmate\u013ea mus\u00ed by\u0165 toto\u017en\u00fd s\u00a0n\u00e1zvom pod ktor\u00fdm je prij\u00edmate\u013e zaregistrovan\u00fd u\u00a0not\u00e1ra.<\/p>\n<p>V\u00a0podan\u00ed \u0161pecifikujete \u00fa\u010del a\u00a0sp\u00f4sob pou\u017eitia podielu zaplatenej dane z\u00a0pr\u00edjmov.<\/p>\n<p><em>Pozor od roku 2016 je zmena pri zverej\u0148ovan\u00ed \u0161pecifik\u00e1cie \u2013 bude potrebn\u00e9 presne roz\u010dleni\u0165 , ko\u013eko financi\u00ed bolo pou\u017eit\u00fdch na samotn\u00fd \u00fa\u010del a\u00a0ko\u013eko na chod organiz\u00e1cie.<\/em><\/p>\n<p><strong>\u00da\u010dtovn\u00edctvo OZ.<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Ob\u010dianske zdru\u017eenie ktor\u00e9 m\u00e1 iba osloboden\u00e9 pr\u00edjmy od dane , nem\u00e1 povinnos\u0165 pod\u00e1va\u0165 da\u0148ov\u00e9 priznanie, ale vies\u0165 \u00fa\u010dtovn\u00edctvo mus\u00ed. \u010ci u\u017e vedie jednoduch\u00e9 alebo podvojn\u00e9 \u00fa\u010dtovn\u00edctvo, mus\u00ed spravi\u0165 k\u00a031.12. \u00fa\u010dtovn\u00fa z\u00e1vierku, ktor\u00e1 zobrazuje inform\u00e1cie o\u00a0stave majetku, z\u00e1v\u00e4zkoch, o\u00a0v\u00fdnosoch, o\u00a0pr\u00edjmoch a\u00a0v\u00fddavkoch a\u00a0v\u00fdsledku hospod\u00e1renia za \u00fa\u010dtovn\u00e9 obdobie.<\/p>\n<p>Tie\u017e je vhodn\u00e9 vies\u0165 samostatn\u00fa evidenciu podielu zaplatenej dane z\u00a0pr\u00edjmov. Bude sa V\u00e1m potom \u013eah\u0161ie pripravova\u0165 \u0161pecifik\u00e1cia pou\u017eitia podielu zaplatenej dane. \u00a0Pokia\u013e dostanete na podiely zaplatenej dane menej ako 3\u00a0320 \u20ac <strong>nem\u00e1te<\/strong> povinnos\u0165 do 31.5. zverejni\u0165 \u0161pecifik\u00e1ciu pou\u017eitia podielu zaplatenej dane. Pokia\u013e\u00a0 suma ro\u010dn\u00e9ho podielu zaplatenej dane bude vy\u0161\u0161\u00ed ako 35\u00a0000\u20ac m\u00e1te povinnos\u0165 ma\u0165 \u00fa\u010dtovn\u00fa z\u00e1vierku overen\u00fa aud\u00edtorom a\u00a0povinnos\u0165 vypracova\u0165 v\u00fdro\u010dn\u00fa spr\u00e1vu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ob\u010dianske zdru\u017eenie je pr\u00e1vnick\u00e1 osoba, ktor\u00e1 kon\u00e1 vo vlastnom mene, \u010di\u017ee m\u00f4\u017ee uzatv\u00e1ra\u0165 zmluvy, prij\u00edma\u0165 dary, uzatv\u00e1ra\u0165 pracovn\u00e9 zmluvy, disponova\u0165 svojim majetkom a\u00a0nesie samostatne zodpovednos\u0165 za svoje konanie, m\u00f4\u017ee dosta\u0165 pokutu a\u00a0pod. Ob\u010dianske zdru\u017eenie vznik\u00e1 registr\u00e1ciou na Ministerstve vn\u00fatra SR. Ministerstvo m\u00e1 povinnos\u0165 zaregistrova\u0165 ka\u017ed\u00e9 zdru\u017eenie, ktor\u00e9 sp\u013a\u0148a z\u00e1konom stanoven\u00fd postup. Aby vzniklo, musia sa [&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-338","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>Ob\u010dianske zdru\u017eenia -<\/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\/obcianske-zdruzenia\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ob\u010dianske zdru\u017eenia -\" \/>\n<meta property=\"og:description\" content=\"Ob\u010dianske zdru\u017eenie je pr\u00e1vnick\u00e1 osoba, ktor\u00e1 kon\u00e1 vo vlastnom mene, \u010di\u017ee m\u00f4\u017ee uzatv\u00e1ra\u0165 zmluvy, prij\u00edma\u0165 dary, uzatv\u00e1ra\u0165 pracovn\u00e9 zmluvy, disponova\u0165 svojim majetkom a\u00a0nesie samostatne zodpovednos\u0165 za svoje konanie, m\u00f4\u017ee dosta\u0165 pokutu a\u00a0pod. 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