{"id":1226,"date":"2017-11-28T06:37:00","date_gmt":"2017-11-28T05:37:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=1226"},"modified":"2024-04-24T06:37:55","modified_gmt":"2024-04-24T04:37:55","slug":"country-by-country-reporting","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/country-by-country-reporting","title":{"rendered":"Country by Country reporting"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-259-1024x678.jpeg\" alt=\"\" class=\"wp-image-1227\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-259-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-259-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-259-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-259.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">S novelou z\u00e1kona \u010d. 305\/2017 Sb. o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed a o zm\u011bn\u011b dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, byla uvedena v platnost sm\u011brnice 2016\/881\/EU, kter\u00e1 zav\u00e1d\u00ed povinnou v\u00fdm\u011bnu informac\u00ed podle zem\u00ed mezi \u010dlensk\u00fdmi st\u00e1ty EU. \u00da\u010delem je z\u00edskat informace pro relevantn\u00ed posouzen\u00ed rozd\u011blen\u00ed z\u00e1kladu dan\u011b mezi jednotliv\u00e9 st\u00e1ty a to v souladu s platnou legislativou a mezin\u00e1rodn\u00edmi smlouvami.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Kdo je povinen Zpr\u00e1vu podle zem\u00ed sestavovat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Povinnost sestavovat informa\u010dn\u00ed zpr\u00e1vy maj\u00ed dle t\u00e9to novely jak nadn\u00e1rodn\u00ed skupiny podnik\u016f, jejich\u017e nejvy\u0161\u0161\u00ed mate\u0159sk\u00e1 entita je um\u00edst\u011bna v Evropsk\u00e9 unii, tak skupiny \u0159\u00edzen\u00e9 ze t\u0159et\u00edch zem\u00ed. Limituj\u00edc\u00ed je hranice konsolidovan\u00fdch v\u00fdnos\u016f &#8211; je stanoveno, \u017ee povinnost se t\u00fdk\u00e1 pouze skupin podnik\u016f, jejich\u017e v\u00fdnosy za celou nadn\u00e1rodn\u00ed skupinu jsou vy\u0161\u0161\u00ed ne\u017e 750 mil. EUR.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Kdo vypracov\u00e1v\u00e1 tento report<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Report je vypracov\u00e1v\u00e1n v\u017edy jedn\u00edm z podnik\u016f z nadn\u00e1rodn\u00ed skupiny \u2013 nejvy\u0161\u0161\u00ed mate\u0159skou entitou, zastupuj\u00edc\u00ed mate\u0159skou entitou nebo zastupuj\u00edc\u00ed evropskou entitou. Zastupuj\u00edc\u00ed spole\u010dnosti vypracov\u00e1vaj\u00ed report v p\u0159\u00edpad\u011b, \u017ee mate\u0159sk\u00e1 spole\u010dnost nen\u00ed ze st\u00e1tu, kter\u00fd v\u00fdm\u011bn\u011b informac\u00ed podl\u00e9h\u00e1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zastupuj\u00edc\u00ed mate\u0159sk\u00e1 entita je spole\u010dnost zvolen\u00e1 ze skupiny podnik\u016f, kter\u00e1 se nach\u00e1z\u00ed ve st\u00e1t\u011b, se kter\u00fdm k v\u00fdm\u011bn\u011b informac\u00ed doch\u00e1z\u00ed. Zastupuj\u00edc\u00ed evropsk\u00e1 entita m\u00e1 obdobn\u00fd v\u00fdznam. Jedn\u00e1 se o spole\u010dnost z \u010dlensk\u00e9ho st\u00e1tu EU, kter\u00e1 ale pod\u00e1v\u00e1 zpr\u00e1vu pouze za evropsk\u00e9 entity nadn\u00e1rodn\u00ed skupiny.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Ohl\u00e1\u0161en\u00ed a Ozn\u00e1men\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u010clensk\u00e9 spole\u010dnosti nadn\u00e1rodn\u00ed skupiny podnik\u016f mus\u00ed podat Ohl\u00e1\u0161en\u00ed a Ozn\u00e1men\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V Ohl\u00e1\u0161en\u00ed ka\u017ed\u00e1 spole\u010dnost uv\u00e1d\u00ed, zda je nejvy\u0161\u0161\u00ed mate\u0159skou entitou, p\u0159\u00edpadn\u011b zastupuj\u00edc\u00ed mate\u0159skou \u010di evropskou entitu. Pokud sama spole\u010dnost nen\u00ed jednou z t\u011bchto entit, ohl\u00e1s\u00ed, kdo za ni Zpr\u00e1vu podle zem\u00ed pod\u00e1v\u00e1. Ohl\u00e1\u0161en\u00ed se prov\u00e1d\u00ed pouze jednou (s p\u0159\u00edpadn\u00fdm ohl\u00e1\u0161en\u00edm zm\u011bn). Ohl\u00e1\u0161en\u00ed jsou v\u0161echny spole\u010dnosti podl\u00e9haj\u00edc\u00ed tomuto reportu povinny prov\u00e9st posledn\u00ed den prvn\u00edho vykazovan\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed, za kter\u00e9 budou report podle zem\u00ed sestavovat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ozn\u00e1men\u00ed bude spole\u010dnostem umo\u017en\u011bno podat a\u017e po pod\u00e1n\u00ed Ohl\u00e1\u0161en\u00ed, ve kter\u00e9m bude dan\u00e1 spole\u010dnost ozna\u010dena jako oznamuj\u00edc\u00ed. Lh\u016fta pro Ozn\u00e1men\u00ed je stanovena na 12 m\u011bs\u00edc\u016f od konce vykazovan\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed nadn\u00e1rodn\u00ed skupiny. Prvn\u00ed ozn\u00e1men\u00ed jsou \u010desk\u00e9 nejvy\u0161\u0161\u00ed mate\u0159sk\u00e9 entity nebo zastupuj\u00edc\u00ed mate\u0159sk\u00e9 entity podat za \u00fa\u010detn\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed 1. 1. 2016 nebo pozd\u011bji. Ostatn\u00ed \u010dlensk\u00e9 entity pod\u00e1vaj\u00ed prvn\u00ed Ozn\u00e1men\u00ed za \u00fa\u010detn\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed dne 1. 1. 2017 nebo pozd\u011bji.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Co je obsahem Zpr\u00e1vy podle zem\u00ed<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sou\u010d\u00e1st\u00ed Ozn\u00e1men\u00ed je vlastn\u00ed Zpr\u00e1va podle zem\u00ed, kter\u00e1 je slo\u017eena ze t\u0159\u00ed \u010d\u00e1st\u00ed. Pro ka\u017edou \u010d\u00e1st finan\u010dn\u00ed spr\u00e1va p\u0159ipravila vzorovou tabulku. Vzorov\u00e9 tabulky a pokyny pro vypln\u011bn\u00ed jsou ur\u010deny vyhl\u00e1\u0161kou \u010d. 306\/2017 Sb., Vyhl\u00e1\u0161ka o vzoru zpr\u00e1vy podle zem\u00ed a pokynech k jej\u00edmu vypln\u011bn\u00ed pro \u00fa\u010dely automatick\u00e9 v\u00fdm\u011bny informac\u00ed s jin\u00fdm st\u00e1tem v r\u00e1mci mezin\u00e1rodn\u00ed spolupr\u00e1ce p\u0159i spr\u00e1v\u011b dan\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tabulka 1 obsahuje agregovan\u00e9 finan\u010dn\u00ed \u00fadaje za skupinu jako celek rozd\u011blen\u00e9 podle jednotliv\u00fdch st\u00e1t\u016f a jurisdikc\u00ed. Pokud je Zpr\u00e1va sestavov\u00e1na pomoc\u00ed \u00fadaj\u016f z konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky, jsou v n\u00ed evidov\u00e1ny pouze \u00fadaje za entity, kterou jsou do t\u00e9to z\u00e1v\u011brky zahrnuty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V tabulce 2 jsou uvedeny \u00fadaje o jednotliv\u00fdch \u010dlensk\u00fdch spole\u010dnostech skupiny \u2013 uveden\u00ed st\u00e1tu (jurisdikce), ve kter\u00e9m \u010dlensk\u00e9 spole\u010dnosti vyv\u00edj\u00ed svoji \u010dinnost a popis charakteru t\u00e9to \u010dinnosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dopl\u0148uj\u00edc\u00ed \u00fadaje jsou obsa\u017eeny v t\u0159et\u00ed tabulce \u2013 nap\u0159. zdroj pou\u017eit\u00fdch \u00fadaj\u016f, vysv\u011btlen\u00ed zm\u011bn, uveden\u00ed sm\u011bnn\u00e9ho kurzu, atd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zpr\u00e1va mus\u00ed b\u00fdt vypracov\u00e1na v jedn\u00e9 m\u011bn\u011b. Pokud jsou k sestaven\u00ed zpr\u00e1vy pou\u017eity data z konsolidovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky, je mo\u017en\u00e9 pou\u017e\u00edt m\u011bnu t\u00e9to z\u00e1v\u011brky. V p\u0159\u00edpad\u011b, \u017ee jsou k sestaven\u00ed Zpr\u00e1vy pou\u017eity z\u00e1v\u011brky jednotliv\u00fdch \u010dlensk\u00fdch entit, kter\u00e9 jsou sestaveny v r\u016fzn\u00fdch m\u011bn\u00e1ch, je stanoveno, \u017ee m\u011bna pro sestaven\u00ed Zpr\u00e1vy bude stanovena podle m\u011bny z\u00e1v\u011brky spole\u010dnosti, kter\u00e1 je povinna Zpr\u00e1vu za skupinu podat. Sm\u011bnn\u00fd kurz pak bude stanoven jako pr\u016fm\u011brn\u00fd kurz za obdob\u00ed mezi p\u0159\u00edslu\u0161n\u00fdmi m\u011bnami. Tyto pou\u017eit\u00e9 kurzy je nutn\u00e9 uv\u00e9st v tabulce 3., kde jsou uvedeny dopl\u0148uj\u00edc\u00ed \u00fadaje.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Jak lze podat<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jak Ohl\u00e1\u0161en\u00ed, tak Ozn\u00e1men\u00ed lze podat pouze autentizovan\u00fdm p\u0159\u00edstupem, tedy datovou zpr\u00e1vou s uzn\u00e1van\u00fdm elektronick\u00fdm podpisem ve form\u00e1tu .xml. Velikostn\u00ed limit v\u0161ech p\u0159\u00edloh je 100MB.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00edstn\u011b p\u0159\u00edslu\u0161n\u00fdm spr\u00e1vcem dan\u011b v \u010cesk\u00e9 republice je Specializovan\u00fd finan\u010dn\u00ed \u00fa\u0159ad. V p\u0159\u00edpad\u011b pod\u00e1n\u00ed Ohl\u00e1\u0161en\u00ed nebo Ozn\u00e1men\u00ed prost\u0159ednictv\u00ed zmocn\u011bnce je nutn\u00e9 uplatnit plnou moc p\u0159\u00edmo u tohoto \u00fa\u0159adu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Veronika Kahounov\u00e1<\/strong><br>Accounting Consultant Assistant<\/p>","protected":false},"excerpt":{"rendered":"<p>S novelou z\u00e1kona \u010d. 305\/2017 Sb. o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed a o zm\u011bn\u011b dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, byla uvedena v platnost sm\u011brnice 2016\/881\/EU, kter\u00e1 zav\u00e1d\u00ed povinnou v\u00fdm\u011bnu informac\u00ed podle zem\u00ed mezi \u010dlensk\u00fdmi st\u00e1ty EU. \u00da\u010delem je z\u00edskat informace pro relevantn\u00ed posouzen\u00ed rozd\u011blen\u00ed z\u00e1kladu dan\u011b mezi jednotliv\u00e9 st\u00e1ty a to v [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Country by Country reporting | E-Consulting<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Country by Country reporting | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"S novelou z\u00e1kona \u010d. 305\/2017 Sb. o mezin\u00e1rodn\u00ed spolupr\u00e1ci p\u0159i spr\u00e1v\u011b dan\u00ed a o zm\u011bn\u011b dal\u0161\u00edch souvisej\u00edc\u00edch z\u00e1kon\u016f ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, byla uvedena v platnost sm\u011brnice 2016\/881\/EU, kter\u00e1 zav\u00e1d\u00ed povinnou v\u00fdm\u011bnu informac\u00ed podle zem\u00ed mezi \u010dlensk\u00fdmi st\u00e1ty EU. \u00da\u010delem je z\u00edskat informace pro relevantn\u00ed posouzen\u00ed rozd\u011blen\u00ed z\u00e1kladu dan\u011b mezi jednotliv\u00e9 st\u00e1ty a to v [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.e-cons.cz\/post\/country-by-country-reporting\" \/>\n<meta property=\"og:site_name\" content=\"E-Consulting\" \/>\n<meta property=\"article:published_time\" content=\"2017-11-28T05:37:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-24T04:37:55+00:00\" \/>\n<meta property=\"og:image\" 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