{"id":853,"date":"2017-07-20T20:27:00","date_gmt":"2017-07-20T18:27:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=853"},"modified":"2024-05-14T12:44:18","modified_gmt":"2024-05-14T10:44:18","slug":"legislativni-novinky-v-danove-oblasti-konecna-podoba-od-1-7-2017","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/legislativni-novinky-v-danove-oblasti-konecna-podoba-od-1-7-2017","title":{"rendered":"Legislativn\u00ed novinky v da\u0148ov\u00e9 oblasti \u2013 kone\u010dn\u00e1 podoba od 1. 7. 2017"},"content":{"rendered":"\n<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-143-1024x678.jpeg\" alt=\"\" class=\"wp-image-854\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-143-1024x678.jpeg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-143-300x199.jpeg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-143-768x508.jpeg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-143.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dne 16. 6. 2017 byl ve Sb\u00edrce z\u00e1kon\u016f publikov\u00e1n z\u00e1kon \u010d. 170\/2017 Sb.1, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed (d\u00e1le tak\u00e9 \u201eDa\u0148ov\u00fd bal\u00ed\u010dek\u201c). V ned\u00e1vn\u00e9 dob\u011b vydala finan\u010dn\u00ed spr\u00e1va nov\u00fd materi\u00e1l2 ohledn\u011b \u201eDa\u0148ov\u00e9ho bal\u00ed\u010dku\u201c, kter\u00fd vysv\u011btluje zm\u011bny vznikl\u00e9 na z\u00e1klad\u011b novely z\u00e1kon\u016f. Tomuto t\u00e9matu jsme se ji\u017e v\u011bnovali ke konci b\u0159ezna3, kdy se je\u0161t\u011b jednalo o o\u010dek\u00e1van\u00e9 zm\u011bny, kter\u00e9 ale nebyly do jist\u00e9 m\u00edry ur\u010dit\u00e9. Tento \u010dl\u00e1nek je v\u011bnov\u00e1n n\u011bkter\u00fdm zm\u011bn\u00e1m v z\u00e1kon\u011b o dan\u00edch z p\u0159\u00edjm\u016f (\u201eZDP\u201c) a v z\u00e1kon\u011b o dani z p\u0159idan\u00e9 hodnoty (\u201eZDPH\u201c) platn\u00fdm za zda\u0148ovac\u00ed obdob\u00ed 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f \u2013 zda\u0148ovac\u00ed obdob\u00ed 2017<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na z\u00e1klad\u011b p\u0159echodn\u00fdch ustanoven\u00ed novely bude mo\u017en\u00e9 uplatnit zm\u011bny z\u00e1kona ji\u017e pro zda\u0148ovac\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed 1. 1. 2017:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Stanoven\u00ed z\u00e1kladu dan\u011b z p\u0159\u00edjm\u016f<\/strong><br>Tato zm\u011bna se t\u00fdk\u00e1 t\u011bch \u00fa\u010detn\u00edch jednotek, kter\u00e9 vedou jednoduch\u00e9 \u00fa\u010detnictv\u00ed. Pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b budou vych\u00e1zet z rozd\u00edlu mezi p\u0159\u00edjmy a v\u00fddaji. Zm\u011bna reaguje na novelizaci z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00e1 nabyla \u00fa\u010dinnosti 1. 1. 2016.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00dapravy v re\u017eimu finan\u010dn\u00edho leasingu<\/strong><br>P\u0159edm\u011btem finan\u010dn\u00edho leasingu je jasn\u011b definov\u00e1n odpisovan\u00fd hmotn\u00fd majetek dle \u00a7 26 ZDP. D\u00e1le \u00a7 21d v odstavci 4 uv\u00e1d\u00ed, \u017ee finan\u010dn\u00ed leasing se pova\u017euje za n\u00e1jem, pokud je leasingov\u00e1 smlouva ukon\u010dena p\u0159ed uplynut\u00edm minim\u00e1ln\u00ed doby finan\u010dn\u00edho leasingu a pokud nedojde k p\u0159evodu vlastnick\u00e9ho pr\u00e1va na u\u017eivatele.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku<\/strong><br>Pro odpisov\u00e1n\u00ed nehmotn\u00e9ho majetku byly pevn\u011b stanoven\u00e9 doby odpisov\u00e1n\u00ed zm\u011bn\u011bny na dobu minim\u00e1ln\u00ed. Poplatn\u00edk se bude moct rozhodnout, jak dlouho bude da\u0148ov\u011b dan\u00fd nehmotn\u00fd majetek odepisovat, av\u0161ak m\u011bla by b\u00fdt zachov\u00e1na pravidla rovnom\u011brnosti da\u0148ov\u00fdch odpis\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Zm\u011bny na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za nejv\u00edce diskutovanou zm\u011bnou se skr\u00fdv\u00e1 zv\u00fd\u0161en\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u011bti, kdy se zv\u00fd\u0161ilo zv\u00fdhodn\u011bn\u00ed na druh\u00e9 (z 17 004 K\u010d na 19 404 K\u010d ro\u010dn\u011b) a t\u0159et\u00ed vy\u017eivovan\u00e9 d\u00edt\u011b (z 20 604 K\u010d na 24 204 K\u010d ro\u010dn\u011b).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed v\u00fdznamnou zm\u011bnou je sn\u00ed\u017een\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f u podnikatel\u016f uplat\u0148uj\u00edc\u00ed v\u00fddaje procentem z p\u0159\u00edjm\u016f. Na z\u00e1klad\u011b platn\u00e9ho p\u0159echodn\u00e9ho ustanoven\u00ed si mohou podnikatel\u00e9 p\u0159i zpracov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2017 vybrat, jestli uplatn\u00ed vy\u0161\u0161\u00ed v\u00fddajov\u00fd pau\u0161\u00e1l, kter\u00fd odpov\u00edd\u00e1 \u00faprav\u011b platn\u00e9 pro rok 2016, nebo zda si uplatn\u00ed pau\u0161\u00e1ln\u00ed v\u00fddaje dle nov\u00e9 pr\u00e1vn\u00ed \u00fapravy roku 2017. Pokud se podnikatel rozhodne pro uplatn\u011bn\u00ed v\u00fddajov\u00fdch pau\u0161\u00e1l\u016f dle \u201estar\u00e9\u201c \u00fapravy roku 2016, nem\u016f\u017ee si uplatnit da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti a slevu na man\u017eelku\/man\u017eela (dle \u00a7 35ca, ZDP), kter\u00e1 jsou pro podnikatele zavedena novelou pro rok 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Od roku 2018 plat\u00ed n\u00e1sleduj\u00edc\u00ed v\u00fddajov\u00e9 pau\u0161\u00e1ly, pokud poplatn\u00edk neuplat\u0148uje prokazateln\u011b vynalo\u017een\u00e9 v\u00fddaje na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>80 % z p\u0159\u00edjm\u016f ze zem\u011bd\u011blsk\u00e9 v\u00fdroby, lesn\u00edho a vodn\u00edho hospod\u00e1\u0159stv\u00ed a z p\u0159\u00edjm\u016f z \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed \u0159emesln\u00e9ho; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky\u00a0<strong>800 000 K\u010d<\/strong>,<\/li>\n\n\n\n<li>60 % z p\u0159\u00edjm\u016f ze \u017eivnostensk\u00e9ho podnik\u00e1n\u00ed; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky\u00a0<strong>600 000 K\u010d<\/strong>,<\/li>\n\n\n\n<li>30 % z p\u0159\u00edjm\u016f z n\u00e1jmu majetku za\u0159azen\u00e9ho v obchodn\u00edm majetku; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky\u00a0<strong>300 000 K\u010d<\/strong>,<\/li>\n\n\n\n<li>40 % z jin\u00fdch p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti, s v\u00fdjimkou p\u0159\u00edjm\u016f podle \u00a7 7, odst. 1 p\u00edsm. d) a \u00a7 7, odst. 6; nejv\u00fd\u0161e lze v\u0161ak uplatnit v\u00fddaje do \u010d\u00e1stky\u00a0<strong>400 000 K\u010d<\/strong>,<\/li>\n\n\n\n<li>30 % z p\u0159\u00edjm\u016f z n\u00e1jmu podle \u00a7 9, odst. 1; nejv\u00fd\u0161e v\u0161ak do \u010d\u00e1stky\u00a0<strong>300 000 K\u010d<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<strong>Z\u00e1kon o dani z p\u0159idan\u00e9 hodnoty 5,6<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nespolehliv\u00e1 osoba<\/strong><br>O institutu nespolehliv\u00e9 osoby jsme se ji\u017e zmi\u0148ovali v na\u0161em \u010dl\u00e1nku na konci b\u0159ezna. Jeho zaveden\u00edm by se m\u011blo zabr\u00e1nit situac\u00edm \u00fa\u010delov\u00e9ho ru\u0161en\u00ed registrac\u00ed k dani z p\u0159idan\u00e9 hodnoty nespolehliv\u00fdch pl\u00e1tc\u016f dan\u011b z p\u0159idan\u00e9 hodnoty. P\u0159ipome\u0148me si, \u017ee za nespolehlivou osobu m\u016f\u017ee b\u00fdt ozna\u010dena jak\u00e1koliv fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba (i ta, kter\u00e1 nen\u00ed pl\u00e1tcem DPH), pokud z\u00e1va\u017en\u00fdm zp\u016fsobem poru\u0161\u00ed sv\u00e9 povinnosti vztahuj\u00edc\u00ed se ke spr\u00e1v\u011b DPH jako je tomu u nespolehliv\u00e9ho pl\u00e1tce. Tento nov\u00fd institut se bude vztahovat nejen na povinnosti vypl\u00fdvaj\u00edc\u00ed ze z\u00e1kona o DPH, ale takt\u00e9\u017e povinnosti dle da\u0148ov\u00e9ho \u0159\u00e1du. Takov\u00e9 ozna\u010den\u00ed nespolehliv\u00e9 osoby m\u016f\u017ee z\u00edskat bu\u010f na z\u00e1klad\u011b rozhodnut\u00ed spr\u00e1vce dan\u011b, nebo poru\u0161en\u00edm z\u00e1kona.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Spole\u010dnost (d\u0159\u00edve sdru\u017een\u00ed)<\/strong><br>Novelou z\u00e1kona se ru\u0161\u00ed zvl\u00e1\u0161tn\u00ed \u00faprava pro spole\u010dnosti (sdru\u017een\u00ed) bez pr\u00e1vn\u00ed subjektivity. Spole\u010dn\u00edk spole\u010dnosti (sdru\u017een\u00ed) tak bude nov\u011b posuzov\u00e1n z pohledu DPH samostatn\u011b, to znamen\u00e1, \u017ee ka\u017ed\u00fd spole\u010dn\u00edk si bude samostatn\u011b sledovat obrat a pod\u00e1vat s\u00e1m za sebe p\u0159izn\u00e1n\u00ed. V p\u0159izn\u00e1n\u00ed spole\u010dn\u00edk spole\u010dnosti (sdru\u017een\u00ed) bude uv\u00e1d\u011bt \u00fadaje za sv\u00e1 uskute\u010dn\u011bn\u00e1 a p\u0159ijat\u00e1 pln\u011bn\u00ed (v\u010detn\u011b t\u011bch uskute\u010dn\u011bn\u00fdch v r\u00e1mci sdru\u017een\u00ed). Na z\u00e1klad\u011b p\u0159echodn\u00fdch ustanoven\u00ed mohou spole\u010dn\u00edci spole\u010dnosti (sdru\u017een\u00ed), kte\u0159\u00ed do 30. 6. 2017 postupovali dle p\u016fvodn\u00ed pr\u00e1vn\u00ed \u00fapravy, dle n\u00ed postupovat a\u017e do 31. 12. 2018.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vznik povinnosti p\u0159iznat da\u0148<\/strong><br>Nov\u011b vznikl\u00fd \u00a7 20a v sob\u011b obsahuje obecn\u00e9 pravidlo pro vznik povinnosti p\u0159iznat da\u0148 p\u0159i dod\u00e1n\u00ed zbo\u017e\u00ed a poskytnut\u00ed slu\u017eby. St\u00e1le plat\u00ed, jak je uvedeno v odst. 1, \u017ee povinnost p\u0159iznat da\u0148 vznik\u00e1 ke dni uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud byla p\u0159ijata \u00faplata p\u0159ed dnem uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed, vznik\u00e1 povinnost p\u0159iznat da\u0148 z p\u0159ijat\u00e9 \u010d\u00e1stky, kter\u00e1 byla p\u0159ijata ke dni \u00faplaty. Tato podm\u00ednka neplat\u00ed pouze v p\u0159\u00edpad\u011b, pokud zdaniteln\u00e9 pln\u011bn\u00ed ke dni p\u0159ijet\u00ed \u00faplaty nen\u00ed zn\u00e1mo dostate\u010dn\u011b ur\u010dit\u011b.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dle odstavce 3, \u00a7 20a, je den p\u0159ijet\u00ed \u00faplaty dostate\u010dn\u011b zn\u00e1m ur\u010dit\u011b, pokud ke dni p\u0159ijet\u00ed \u00faplaty, za kter\u00e9 vznik\u00e1 povinnost p\u0159iznat da\u0148, je zn\u00e1mo minim\u00e1ln\u011b:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>zbo\u017e\u00ed jak\u00e9 m\u00e1 b\u00fdt dod\u00e1no, nebo jak\u00e1 slu\u017eba m\u00e1 b\u00fdt poskytnuta,<\/li>\n\n\n\n<li>sazba dan\u011b v p\u0159\u00edpad\u011b zdaniteln\u00e9ho pln\u011bn\u00ed a<\/li>\n\n\n\n<li>m\u00edsto pln\u011bn\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Simona Jiroutov\u00e1<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Accounting Consultant Assistant<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u200d\u200d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zdroje:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1PS\u010cR. P\u0159edpis 170\/2017 Sb. [online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"http:\/\/www.psp.cz\/sqw\/sbirka.sqw?cz=170&amp;r=2017\">http:\/\/www.psp.cz\/sqw\/sbirka.sqw?cz=170&amp;r=2017<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2FINAN\u010cN\u00cd SPR\u00c1VA. Informace k novele z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f s \u00fa\u010dinnost\u00ed od 1. 7. 2017 [online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"http:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-placeni-dani\/Informace_k_danovemu_balicku.pdf\">http:\/\/www.financnisprava.cz\/assets\/cs\/prilohy\/d-placeni-dani\/Informace_k_danovemu_balicku.pdf<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3Legislativn\u00ed novinky v da\u0148ov\u00e9 oblasti &#8211; o\u010dek\u00e1van\u00e9 zm\u011bny od 1.7.2017 [online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"https:\/\/e-cons.eu\/novinky\/157-legislativni-novinky-v-danove-oblasti-ocekavane-zmeny-od-1-7-2017.html\">https:\/\/e-cons.eu\/novinky\/157-legislativni-novinky-v-danove-oblasti-ocekavane-zmeny-od-1-7-2017.html<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4P\u0159edpis \u010d. 586\/1992 Sb. Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f | Z\u00e1kon \u010d. 586\/1992 Sb. &#8211; zn\u011bn\u00ed od 01. 07. 2017 (\u00fapln\u00e9 zn\u011bn\u00ed) [online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"https:\/\/www.mesec.cz\/zakony\/zakon-o-danich-z-prijmu\/zneni-20170701\/uplne\/#cast3\">https:\/\/www.mesec.cz\/zakony\/zakon-o-danich-z-prijmu\/zneni-20170701\/uplne\/#cast3<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5P\u0159edpis \u010d. 235\/2004 Sb., Z\u00e1kon o DPH &#8211; zn\u011bn\u00ed od 01. 07. 2017 (\u00fapln\u00e9 zn\u011bn\u00ed) [online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"http:\/\/www.podnikatel.cz\/zakony\/zakon-c-235-2004-sb-o-dani-z-pridane-hodnoty\/zneni-20170701\/uplne\/\">http:\/\/www.podnikatel.cz\/zakony\/zakon-c-235-2004-sb-o-dani-z-pridane-hodnoty\/zneni-20170701\/uplne\/.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6Informace GF\u0158 k uplat\u0148ov\u00e1n\u00ed z\u00e1kona o DPH ve zn\u011bn\u00ed \u00fa\u010dinn\u00e9m od 1. 7. 2017 ve vybran\u00fdch oblastech[online]. [cit. 2017-06-29]. Dostupn\u00e9 z:&nbsp;<a href=\"http:\/\/www.financnisprava.cz\/cs\/dane\/novinky\/2017\/informace-gfr-k-uplatnovani-zakona-o-dph-8615\">http:\/\/www.financnisprava.cz\/cs\/dane\/novinky\/2017\/informace-gfr-k-uplatnovani-zakona-o-dph-8615<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dne 16. 6. 2017 byl ve Sb\u00edrce z\u00e1kon\u016f publikov\u00e1n z\u00e1kon \u010d. 170\/2017 Sb.1, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed (d\u00e1le tak\u00e9 \u201eDa\u0148ov\u00fd bal\u00ed\u010dek\u201c). V ned\u00e1vn\u00e9 dob\u011b vydala finan\u010dn\u00ed spr\u00e1va nov\u00fd materi\u00e1l2 ohledn\u011b \u201eDa\u0148ov\u00e9ho bal\u00ed\u010dku\u201c, kter\u00fd vysv\u011btluje zm\u011bny vznikl\u00e9 na z\u00e1klad\u011b novely z\u00e1kon\u016f. Tomuto t\u00e9matu jsme se ji\u017e v\u011bnovali ke konci b\u0159ezna3, kdy se [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":854,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sk"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legislativn\u00ed novinky v da\u0148ov\u00e9 oblasti \u2013 kone\u010dn\u00e1 podoba od 1. 7. 2017 | 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=\"Legislativn\u00ed novinky v da\u0148ov\u00e9 oblasti \u2013 kone\u010dn\u00e1 podoba od 1. 7. 2017 | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Dne 16. 6. 2017 byl ve Sb\u00edrce z\u00e1kon\u016f publikov\u00e1n z\u00e1kon \u010d. 170\/2017 Sb.1, kter\u00fdm se m\u011bn\u00ed n\u011bkter\u00e9 z\u00e1kony v oblasti dan\u00ed (d\u00e1le tak\u00e9 \u201eDa\u0148ov\u00fd bal\u00ed\u010dek\u201c). 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