{"id":375,"date":"2017-08-23T13:29:43","date_gmt":"2017-08-23T11:29:43","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=375"},"modified":"2017-08-23T13:29:43","modified_gmt":"2017-08-23T11:29:43","slug":"softverove-licencie-uctovanie","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/softverove-licencie-uctovanie\/","title":{"rendered":"Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie."},"content":{"rendered":"<p><strong>Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie.<\/strong><\/p>\n<p>Licencie, s\u00a0ktor\u00fdmi s\u00a0be\u017ene stret\u00e1va podnikate\u013esk\u00fd subjekt, sa poskytuj\u00fa na z\u00e1klade licen\u010dn\u00fdch zml\u00fav uzatvoren\u00fdch pod\u013ea \u00a7 508 a\u017e 518 Obch. z\u00e1konn\u00edka. Pod\u013ea \u00a7 40 autorsk\u00e9ho z\u00e1kona autor licen\u010dnou zmluvou poskytuje nadob\u00fadate\u013eovi s\u00fahlas na pou\u017eitie diela, \u010di\u017ee licenciu. Sp\u00f4sob \u00fa\u010dtovania\u00a0 nadobudnutia softv\u00e9ru z\u00e1vis\u00ed od povahy pr\u00e1v, ktor\u00e9 podnikate\u013esk\u00fd subjekt nadob\u00fada:<\/p>\n<ul>\n<li>\u00dapln\u00fd prevod d\u00e1t \u2013 podnikate\u013e nadob\u00fada majetkov\u00e9 a\u00a0aj dispozi\u010dn\u00e9 pr\u00e1vo k\u00a0licenci\u00e1m, poskytovate\u013e str\u00e1ca pr\u00e1vo na pou\u017e\u00edvanie tejto licencie a\u00a0aj na poskytnutie licencie tretej osobe<\/li>\n<li>Obmedzen\u00fd prevod pr\u00e1v \u2013 podnikate\u013e nadob\u00fada iba pr\u00e1vo na pou\u017eitie a\u00a0povolenie na v\u00fdkon pr\u00e1v za ur\u010dit\u00fdch podmienok<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"47\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"312\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"85\"><strong>MD<\/strong><\/td>\n<td width=\"76\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>1<\/strong><\/td>\n<td width=\"312\">N\u00e1kup softv\u00e9ru<\/td>\n<td width=\"85\">041<\/td>\n<td width=\"76\">321<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>2<\/strong><\/td>\n<td width=\"312\">DPH<\/td>\n<td width=\"85\">343<\/td>\n<td width=\"76\">321<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>3<\/strong><\/td>\n<td width=\"312\">Zaradenie do majetku<\/td>\n<td width=\"85\">013<\/td>\n<td width=\"76\">041<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>4<\/strong><\/td>\n<td width=\"312\">Mesa\u010dn\u00fd odpis<\/td>\n<td width=\"85\">551<\/td>\n<td width=\"76\">073<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>5<\/strong><\/td>\n<td width=\"312\">\u00dahrada fakt\u00fary<\/td>\n<td width=\"85\">321<\/td>\n<td width=\"76\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Ak podnikate\u013esk\u00fd subjekt nadob\u00fada majetkov\u00e9 a\u00a0aj dispozi\u010dn\u00e9 pr\u00e1vo k\u00a0licenci\u00e1m, doch\u00e1dza tu k\u00a0\u00fapln\u00e9mu prevodu pr\u00e1v a\u00a0pova\u017euje sa to za nadobudnutie majetku, ide o\u00a0nadobudnutie nehmotn\u00e9ho majetku . Pokia\u013e je vstupn\u00e1 cena vy\u0161\u0161ia ako 2\u00a0400 \u20ac a\u00a0doba pou\u017eite\u013enosti dlh\u0161ia ako 1 rok, \u00fa\u010dtuj\u00fa sa na \u00fa\u010dte 041 \u2013 Obstaranie nehmotn\u00e9ho majetku . Pokia\u013e je cena ni\u017e\u0161ia ako 2\u00a0400 \u20ac , m\u00f4\u017ee sa podnikate\u013esk\u00fd subjekt rozhodn\u00fa\u0165, \u010di ju zarad\u00ed do majetku alebo ju bude \u00fa\u010dtova\u0165 na \u00fa\u010det 518 \u2013 Ostatn\u00e9 slu\u017eby.<\/p>\n<p>Ak podnikate\u013esk\u00fd subjekt\u00a0 nadob\u00fada iba pr\u00e1vo na pou\u017eitie, ide o\u00a0licen\u010dn\u00e9 poplatky. Poskytovate\u013e licencie \u00fa\u010dtuje nadob\u00fadate\u013eovi pravideln\u00e9 poplatky za pou\u017e\u00edvanie licencie. Tieto poplatky sa bud\u00fa \u00fa\u010dtova\u0165 na \u00fa\u010dte 518 \u2013 Ostatn\u00e9 slu\u017eby.<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"47\"><strong>P.\u010d. <\/strong><\/td>\n<td width=\"312\"><strong>\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\n<td width=\"85\"><strong>MD<\/strong><\/td>\n<td width=\"76\"><strong>D<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>1<\/strong><\/td>\n<td width=\"312\">N\u00e1kup softv\u00e9ru<\/td>\n<td width=\"85\">518<\/td>\n<td width=\"76\">321<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>2<\/strong><\/td>\n<td width=\"312\">DPH<\/td>\n<td width=\"85\">343<\/td>\n<td width=\"76\">321<\/td>\n<\/tr>\n<tr>\n<td width=\"47\"><strong>3<\/strong><\/td>\n<td width=\"312\">\u00dahrada fakt\u00fary<\/td>\n<td width=\"85\">321<\/td>\n<td width=\"76\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Mgr. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie. Licencie, s\u00a0ktor\u00fdmi s\u00a0be\u017ene stret\u00e1va podnikate\u013esk\u00fd subjekt, sa poskytuj\u00fa na z\u00e1klade licen\u010dn\u00fdch zml\u00fav uzatvoren\u00fdch pod\u013ea \u00a7 508 a\u017e 518 Obch. z\u00e1konn\u00edka. Pod\u013ea \u00a7 40 autorsk\u00e9ho z\u00e1kona autor licen\u010dnou zmluvou poskytuje nadob\u00fadate\u013eovi s\u00fahlas na pou\u017eitie diela, \u010di\u017ee licenciu. Sp\u00f4sob \u00fa\u010dtovania\u00a0 nadobudnutia softv\u00e9ru z\u00e1vis\u00ed od povahy pr\u00e1v, ktor\u00e9 podnikate\u013esk\u00fd subjekt nadob\u00fada: \u00dapln\u00fd prevod d\u00e1t [&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-375","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>Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie. -<\/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\/softverove-licencie-uctovanie\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie. -\" \/>\n<meta property=\"og:description\" content=\"Softverov\u00e9 licencie \u2013 \u00fa\u010dtovanie. 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