{"id":377,"date":"2017-08-23T13:30:31","date_gmt":"2017-08-23T11:30:31","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=377"},"modified":"2017-08-23T13:30:31","modified_gmt":"2017-08-23T11:30:31","slug":"uctovanie-postupeneho-zavazku","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/uctovanie-postupeneho-zavazku\/","title":{"rendered":"\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku"},"content":{"rendered":"

\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku<\/strong><\/p>\n

Spolo\u010dnos\u0165 A\u00a0pred\u00e1va tovar svojim odberate\u013eom. M\u00e1 v\u0161ak neuhraden\u00e9 z\u00e1v\u00e4zky vo\u010di svojim dod\u00e1vate\u013eom (spolo\u010dnos\u0165 C) . Tak sa dohodne so svoj\u00edm odberate\u013eom (spolo\u010dnos\u0165 B), \u017ee jej pred\u00e1 tovar, ale spolo\u010dnos\u0165 B uhrad\u00ed z\u00e1v\u00e4zky spolo\u010dnosti A\u00a0vo\u010di spolo\u010dnosti C za tovar, ktor\u00fd jej pred\u00e1.<\/p>\n

\u00da\u010dtovanie spolo\u010dnos\u0165 A:<\/p>\n\n\n\n\n\n\n\n\n\n
P.\u010d. <\/strong><\/td>\n\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
1<\/td>\nZ\u00e1v\u00e4zok vo\u010di spolo\u010dnosti C (tovar)<\/td>\n131<\/td>\n321<\/td>\n<\/tr>\n
2<\/td>\nPr\u00edjem tovaru na sklad<\/td>\n132<\/td>\n131<\/td>\n<\/tr>\n
3<\/td>\nPredaj tovaru spolo\u010dnosti B<\/td>\n311<\/td>\n604<\/td>\n<\/tr>\n
4<\/td>\n\u00dabytok tovaru na sklade<\/td>\n504<\/td>\n132<\/td>\n<\/tr>\n
5<\/td>\nPost\u00fapenie z\u00e1v\u00e4zku vo\u010di spolo\u010dnosti C na spolo\u010dnos\u0165 B<\/td>\n321<\/td>\n325<\/td>\n<\/tr>\n
6<\/td>\nZapo\u010d\u00edtanie poh\u013ead\u00e1vok medzi spolo\u010dnos\u0165ou A\u00a0a B<\/td>\n325<\/td>\n311<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Pod\u013ea \u00a7 580 a \u00a7 581 ob\u010d. z\u00e1konn\u00edka mo\u017eno zapo\u010d\u00edta\u0165 iba vz\u00e1jomn\u00e9 poh\u013ead\u00e1vky. Vz\u00e1jomnos\u0165 sa docieli post\u00fapen\u00edm tak, aby verite\u013e a\u00a0dl\u017en\u00edk boli vz\u00e1jomn\u00ed obchodn\u00fd partneri, ktor\u00ed medzi sebou eviduj\u00fa poh\u013ead\u00e1vku a\u00a0z\u00e1v\u00e4zok.<\/p>\n

Ak verite\u013e a dl\u017en\u00edk maj\u00fa vz\u00e1jomn\u00e9 poh\u013ead\u00e1vky, ktor\u00fdch plnenie je rovnak\u00e9ho druhu, zanikn\u00fa zapo\u010d\u00edtan\u00edm, pokia\u013e sa vz\u00e1jomne kryj\u00fa, ak niektor\u00fd z \u00fa\u010dastn\u00edkov urob\u00ed vo\u010di druh\u00e9mu prejav smeruj\u00faci k zapo\u010d\u00edtaniu. Z\u00e1nik nastane okamihom, ke\u010f sa stretli poh\u013ead\u00e1vky sp\u00f4sobil\u00e9 na zapo\u010d\u00edtanie. Ke\u010f\u017ee sa vz\u00e1jomn\u00e9 zapo\u010d\u00edtanie poh\u013ead\u00e1vok a\u00a0z\u00e1v\u00e4zkov pova\u017euje za jeden zo sp\u00f4sobov vyrovnania z\u00e1v\u00e4zku, nem\u00e1 da\u0148ovn\u00edk povinnos\u0165 upravi\u0165 z\u00e1klad dane (zv\u00fd\u0161i\u0165) pod\u013ea \u00a7 17 ods. 27 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov.<\/p>\n

 <\/p>\n

\u00da\u010dtovanie spolo\u010dnos\u0165 B:<\/p>\n\n\n\n\n\n\n\n
P.\u010d. <\/strong><\/td>\n\u00da\u010dtovn\u00fd pr\u00edpad<\/strong><\/td>\nMD<\/strong><\/td>\nD<\/strong><\/td>\n<\/tr>\n
1<\/td>\nZ\u00e1v\u00e4zok vo\u010di spolo\u010dnosti A (tovar)<\/td>\n131<\/td>\n321<\/td>\n<\/tr>\n
2<\/td>\nPr\u00edjem tovaru na sklad<\/td>\n132<\/td>\n131<\/td>\n<\/tr>\n
5<\/td>\nPost\u00fapenie z\u00e1v\u00e4zku vo\u010di spolo\u010dnosti A na spolo\u010dnos\u0165 C<\/td>\n321<\/td>\n315<\/td>\n<\/tr>\n
6<\/td>\n\u00dahrada z\u00e1v\u00e4zku vo\u010di spolo\u010dnosti C od spolo\u010dnosti A<\/td>\n315<\/td>\n221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Mgr. Lucia Hanusov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku Spolo\u010dnos\u0165 A\u00a0pred\u00e1va tovar svojim odberate\u013eom. M\u00e1 v\u0161ak neuhraden\u00e9 z\u00e1v\u00e4zky vo\u010di svojim dod\u00e1vate\u013eom (spolo\u010dnos\u0165 C) . Tak sa dohodne so svoj\u00edm odberate\u013eom (spolo\u010dnos\u0165 B), \u017ee jej pred\u00e1 tovar, ale spolo\u010dnos\u0165 B uhrad\u00ed z\u00e1v\u00e4zky spolo\u010dnosti A\u00a0vo\u010di spolo\u010dnosti C za tovar, ktor\u00fd jej pred\u00e1. \u00da\u010dtovanie spolo\u010dnos\u0165 A: P.\u010d. \u00da\u010dtovn\u00fd pr\u00edpad MD D 1 Z\u00e1v\u00e4zok vo\u010di […]<\/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-377","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"\n\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hanaconsult.sk\/hana\/uctovanie-postupeneho-zavazku\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku -\" \/>\n<meta property=\"og:description\" content=\"\u00da\u010dtovanie post\u00fapen\u00e9ho z\u00e1v\u00e4zku Spolo\u010dnos\u0165 A\u00a0pred\u00e1va tovar svojim odberate\u013eom. 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