{"id":906,"date":"2023-11-28T20:44:00","date_gmt":"2023-11-28T19:44:00","guid":{"rendered":"https:\/\/www.e-cons.eu\/?p=906"},"modified":"2024-06-02T23:36:25","modified_gmt":"2024-06-02T21:36:25","slug":"reklamni-predmety-a-darky-versus-dane-jak-na-to","status":"publish","type":"post","link":"https:\/\/www.e-cons.eu\/sk\/post\/reklamni-predmety-a-darky-versus-dane-jak-na-to","title":{"rendered":"Reklamn\u00ed p\u0159edm\u011bty a d\u00e1rky versus dan\u011b: jak na to?"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zdaneni-daru-1024x573.jpg\" alt=\"Reklamn\u00ed p\u0159edm\u011bty a d\u00e1rky versus dan\u011b: jak na to?\" class=\"wp-image-1800\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zdaneni-daru-1024x573.jpg 1024w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zdaneni-daru-300x168.jpg 300w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zdaneni-daru-768x430.jpg 768w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/05\/zdaneni-daru.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Bl\u00ed\u017e\u00ed se V\u00e1noce a s nimi i obdarov\u00e1v\u00e1n\u00ed nejen na\u0161ich bl\u00edzk\u00fdch, ale i&nbsp;<strong>obchodn\u00edch partner\u016f, z\u00e1kazn\u00edk\u016f nebo zam\u011bstnanc\u016f<\/strong>, kter\u00fdm chceme malou pozornost\u00ed obvykle pod\u011bkovat za spolupr\u00e1ci v uplynul\u00e9m roce. I tyto drobn\u00e9 d\u00e1rky se v\u0161ak \u0159\u00edd\u00ed z\u00e1konn\u00fdmi pravidly, kter\u00e1 shrneme v tomto \u010dl\u00e1nku. Dozv\u00edte se, jak posoudit jejich&nbsp;<strong>da\u0148ovou (ne)uznatelnost i n\u00e1rok na odpo\u010det DPH<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dary a n\u00e1rok na odpo\u010det DPH<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tce DPH bude jist\u011b zaj\u00edmat, zda maj\u00ed u n\u00e1kupu d\u00e1rk\u016f pro obchodn\u00ed partnery \u010di zam\u011bstnance n\u00e1rok na odpo\u010det DPH. Z\u00e1kon o DPH podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p72-4\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7 72 odst. 4)<\/strong><\/a>&nbsp;<strong>nedovoluje&nbsp;<\/strong>n\u00e1rok na odpo\u010det DPH u<strong>&nbsp;<\/strong>n\u00e1klad\u016f na reprezentaci \u2013 a\u017e na v\u00fdjimku podle&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2004-235#p13-7-c\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7 13 odst. 7 p\u00edsm. c)<\/strong><\/a>, kde z\u00e1kon tento n\u00e1rok&nbsp;<strong>povoluje za p\u0159edpokladu, \u017ee:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>dary&nbsp;<strong>souvis\u00ed s ekonomickou \u010dinnost\u00ed<\/strong>&nbsp;podniku nebo jde o bez\u00faplatn\u00e9&nbsp;<strong>obchodn\u00ed vzorky;<\/strong><\/li>\n\n\n\n<li>jejich cena nep\u0159esahuje&nbsp;<strong>500 K\u010d bez DPH<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dary spl\u0148uj\u00edc\u00ed tyto dv\u011b podm\u00ednky pro odpo\u010det DPH&nbsp;<strong>nemus\u00ed b\u00fdt ozna\u010deny obchodn\u00edm jm\u00e9nem nebo ochrannou zn\u00e1mkou poskytovatele<\/strong>&nbsp;a mohou b\u00fdt p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b \u2013 narozd\u00edl od pravidel pro da\u0148ovou uznatelnost n\u00e1klad\u016f, na kterou se pod\u00edv\u00e1me nyn\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Da\u0148ov\u00e1 uznatelnost n\u00e1klad\u016f na reklamn\u00ed p\u0159edm\u011bty<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dary pro klienty, obchodn\u00ed partnery a dal\u0161\u00ed (krom\u011b zam\u011bstnanc\u016f)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, se o darech zmi\u0148uje v \u00a7 25 odst. 1 p\u00edsm. t), podle kter\u00e9ho jsou v\u00fddaje na reprezentaci (poho\u0161t\u011bn\u00ed, ob\u010derstven\u00ed, dary)&nbsp;<strong>pova\u017eov\u00e1ny za neda\u0148ov\u00fd n\u00e1klad<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u00fdjimku tvo\u0159\u00ed&nbsp;<strong>reklamn\u00ed nebo propaga\u010dn\u00ed p\u0159edm\u011bty<\/strong>, kter\u00e9:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>svou hodnotou nep\u0159esahuj\u00ed \u010d\u00e1stku<\/strong>&nbsp;<strong>500 K\u010d bez DPH&nbsp;<\/strong>(u nepl\u00e1tc\u016f v\u010detn\u011b DPH), a to po zapo\u010dten\u00ed vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f (nap\u0159. na potisk, obal, p\u0159epravu, &#8230;);<\/li>\n\n\n\n<li>\u200d<strong>nejsou p\u0159edm\u011btem spot\u0159ebn\u00ed dan\u011b;<\/strong><\/li>\n\n\n\n<li>jsou opat\u0159eny&nbsp;<strong>jm\u00e9nem nebo ochrannou zn\u00e1mkou<\/strong>&nbsp;poskytovatele p\u0159edm\u011btu nebo&nbsp;<strong>n\u00e1zvem propagovan\u00e9ho zbo\u017e\u00ed nebo slu\u017eby<\/strong>, nap\u0159.&nbsp;<strong>logem firmy<\/strong>. Takov\u00e9 ozna\u010den\u00ed se m\u016f\u017ee objevit p\u0159\u00edmo na produktu, etiket\u011b \u010di obalu (d\u00e1rkov\u00e1 ta\u0161ka nebo krabi\u010dka). Nechat potisknout, vy\u0161\u00edt \u010di polepit n\u00e1lepkou \u2013 v\u0161e je v po\u0159\u00e1dku.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"750\" height=\"525\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-34.png\" alt=\"\" class=\"wp-image-908\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-34.png 750w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-34-300x210.png 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Pro p\u0159\u00edpadn\u00e9 dokazovan\u00ed spln\u011bn\u00ed v\u00fd\u0161e uveden\u00fdch podm\u00ednek p\u0159ed finan\u010dn\u00edm \u00fa\u0159adem v\u0159ele doporu\u010dujeme uchovat ide\u00e1ln\u011b nap\u0159.&nbsp;<strong>fotografii \u010di podrobn\u011b popsanou objedn\u00e1vku<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z pohledu p\u0159\u00edjemce je takov\u00fd dar pova\u017eov\u00e1n za bez\u00faplatn\u00fd p\u0159\u00edjem osvobozen\u00fd od dan\u011b z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mezi obl\u00edben\u00e9 da\u0148ov\u011b uznateln\u00e9 reklamn\u00ed p\u0159edm\u011bty (p\u0159i spln\u011bn\u00ed podm\u00ednek viz v\u00fd\u0161e) pat\u0159\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kvalitn\u00ed \u010dokol\u00e1dy a bonboni\u00e9ry<\/li>\n\n\n\n<li>kuchy\u0148sk\u00e9 oleje<\/li>\n\n\n\n<li>medy<\/li>\n\n\n\n<li>nealkoholick\u00e1 piva<\/li>\n\n\n\n<li>tri\u010dka<\/li>\n\n\n\n<li>de\u0161tn\u00edky<\/li>\n\n\n\n<li>drobn\u00e1 elektronika<\/li>\n\n\n\n<li>kancel\u00e1\u0159sk\u00e9 pot\u0159eby<\/li>\n\n\n\n<li>tich\u00e1 v\u00edna (\u010derven\u00e1, b\u00edl\u00e1, r\u016f\u017eov\u00e1 i jinak barevn\u00e1)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Naopak si dejte pozor na:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0161umiv\u00e1 v\u00edna (sekt, Prosecco)<\/li>\n\n\n\n<li>pivo a jin\u00e9 alkoholick\u00e9 n\u00e1poje<\/li>\n\n\n\n<li>tab\u00e1kov\u00e9 v\u00fdrobky<\/li>\n\n\n\n<li>pouk\u00e1zky na n\u00e1mi nab\u00edzen\u00e9 zbo\u017e\u00ed \u010di slu\u017eby<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Zm\u011bna u tich\u00e9ho v\u00edna od 1. 1. 2024<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V d\u016fsledku da\u0148ov\u00fdch zm\u011bn bude od roku 2024 tich\u00e9 v\u00edno pova\u017eov\u00e1no za&nbsp;<strong>da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/strong>. Rok 2023 je tedy posledn\u00edm, kdy m\u016f\u017eete sv\u00fdm obchodn\u00edm partner\u016fm z da\u0148ov\u00e9ho hlediska v\u00fdhodn\u011b darovat tich\u00e9 v\u00edno jako\u017eto reklamn\u00ed p\u0159edm\u011bt.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">\u200d<strong>Dary pro zam\u011bstnance<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pozor, u obdarov\u00e1n\u00ed zam\u011bstnanc\u016f plat\u00ed jin\u00e1 pravidla!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pokud zam\u011bstnavatel ne\u00fa\u010dtuje podle zvl\u00e1\u0161tn\u00edho pr\u00e1vn\u00edho p\u0159edpisu (kolektivn\u00ed smlouva, vnit\u0159n\u00ed p\u0159edpis zam\u011bstnavatele atp.) a v\u011bc nen\u00ed mo\u017en\u00e9 pova\u017eovat za pracovn\u00ed pom\u016fcku zam\u011bstnance, bude ka\u017ed\u00fd dar poskytnut\u00fd zam\u011bstnanci&nbsp;<strong>neda\u0148ov\u00fdm n\u00e1kladem zam\u011bstnavatele<\/strong>, proto\u017ee neslou\u017e\u00ed pro ekonomickou \u010dinnost podniku \u2013 bez ohledu na ozna\u010den\u00ed nebo hodnotu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u0148ov\u011b uznateln\u00e9 tedy budou pouze dary zam\u011bstnanc\u016fm, kter\u00e9 lze pova\u017eovat za&nbsp;<strong>pracovn\u00ed pom\u016fcky<\/strong>&nbsp;a jejich hodnota&nbsp;<strong>nep\u0159esahuje 500 K\u010d<\/strong>&nbsp;(nemus\u00ed p\u0159itom b\u00fdt ozna\u010deny nap\u0159. logem a podobn\u011b).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"750\" height=\"525\" src=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-33.png\" alt=\"\" class=\"wp-image-907\" srcset=\"https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-33.png 750w, https:\/\/www.e-cons.eu\/wp-content\/uploads\/2024\/04\/image-33-300x210.png 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Jestli\u017ee se nejedn\u00e1 o p\u0159\u00edpad uveden\u00fd v&nbsp;<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586#p6-9-d\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a7 6 odst. 9 p\u00edsm. d) z\u00e1kona o dan\u00edch u p\u0159\u00edjm\u016f<\/strong><\/a><strong>&nbsp;<\/strong>(tzn. knihy, p\u0159\u00edsp\u011bvek na kulturn\u00ed \u010di sportovn\u00ed akce, p\u0159\u00edsp\u011bvek na rekreaci do 20 000 K\u010d\/rok za 1 zam\u011bstnance), bude tento dar&nbsp;<strong>sou\u010d\u00e1st\u00ed odvod\u016f ze mzdy<\/strong>&nbsp;na da\u0148 z p\u0159\u00edjm\u016f, zdravotn\u00ed a soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S klidn\u00fdm srdcem tak m\u016f\u017eete zam\u011bstnanc\u016fm darovat nap\u0159. poti\u0161t\u011bn\u00e1 tri\u010dka, \u010depice \u010di pracovn\u00ed obuv, drobnou elektroniku (sluch\u00e1tka, USB flash disk), kalend\u00e1\u0159e a jin\u00e9 kancel\u00e1\u0159sk\u00e9 pot\u0159eby atp.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Praktick\u00e9 p\u0159\u00edklady zdan\u011bn\u00ed dar\u016f<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>#1 Tich\u00e9 v\u00edno<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tce DPH nakoupil tich\u00e1 \u010derven\u00e1 v\u00edna v hodnot\u011b 200 K\u010d v\u010d. DPH za kus a k nim d\u00e1rkov\u00e9 ta\u0161ti\u010dky v hodnot\u011b 40 K\u010d v\u010d. DPH za kus. D\u00e1rkov\u00e9 ta\u0161ti\u010dky opa\u0159il samolepkami s firemn\u00edm logem. \u010c\u00e1st rozd\u00e1 v\u00fdznamn\u00fdm obchodn\u00edm partner\u016fm a zbytek v\u011bnuje sv\u00fdm zam\u011bstnanc\u016fm jako v\u00e1no\u010dn\u00ed d\u00e1rek.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u010c\u00e1st pro obchodn\u00ed partnery:&nbsp;<\/strong>n\u00e1rok na odpo\u010det DPH + da\u0148ov\u011b uznateln\u00fd n\u00e1klad (od roku 2024 ji\u017e bude neda\u0148ov\u00fd)<\/li>\n\n\n\n<li><strong>\u010c\u00e1st pro zam\u011bstnance:<\/strong>&nbsp;n\u00e1rok na odpo\u010det DPH + da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Z \u010d\u00e1stky 240 K\u010d bude ka\u017ed\u00e9mu obdarovan\u00e9mu zam\u011bstnanci v r\u00e1mci mzdy odvedena da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed i zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>#2 Kalend\u00e1\u0159e &nbsp;<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tce DPH nechal vytisknout nov\u00e9 kalend\u00e1\u0159e ozna\u010den\u00e9 logem firmy v cen\u011b 400 K\u010d bez DPH za kus. \u010c\u00e1st rozd\u00e1 sv\u00fdm obchodn\u00edm partner\u016fm a \u010d\u00e1st zam\u011bstnanc\u016fm jako v\u00e1no\u010dn\u00ed d\u00e1rek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u010c\u00e1st pro obchodn\u00ed partnery:&nbsp;<\/strong>n\u00e1rok na odpo\u010det DPH + da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/li>\n\n\n\n<li><strong>\u010c\u00e1st pro zam\u011bstnance:&nbsp;<\/strong>n\u00e1rok na odpo\u010det DPH + da\u0148ov\u011b uznateln\u00fd n\u00e1klad<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kalend\u00e1\u0159 lze pova\u017eovat za pracovn\u00ed pom\u016fcku, zam\u011bstnanci tedy nemus\u00ed kalend\u00e1\u0159e dodanit ve mzd\u011b.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>#3 D\u00e1rkov\u00e9 ko\u0161e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1tce DPH k V\u00e1noc\u016fm po\u0159\u00eddil pro sv\u00e9 klienty d\u00e1rkov\u00e9 ko\u0161e s potravinami v hodnot\u011b 1 000 K\u010d bez DPH za kus a pro zam\u011bstnance v hodnot\u011b 500 K\u010d bez DPH. Nechal je opat\u0159it logem firmy.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ko\u0161e pro klienty:&nbsp;<\/strong>bez n\u00e1roku na odpo\u010det DPH + da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/li>\n\n\n\n<li><strong>Ko\u0161e pro zam\u011bstnance:&nbsp;<\/strong>n\u00e1rok na odpo\u010det DPH + da\u0148ov\u011b neuznateln\u00fd n\u00e1klad<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Z hodnoty d\u00e1rkov\u00e9ho ko\u0161e bude zam\u011bstnanci ve mzd\u011b odvedena da\u0148 z p\u0159\u00edjm\u016f, soci\u00e1ln\u00ed i zdravotn\u00ed poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Nelamte si hlavu s dan\u011bmi<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159enechte administrativu odborn\u00edk\u016fm a v\u011bnujte se naplno sv\u00e9mu podnik\u00e1n\u00ed.<strong>&nbsp;<\/strong><a href=\"https:\/\/www.e-cons.eu\/sk\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Obra\u0165te se na n\u00e1s<\/strong><\/a>&nbsp;a pom\u016f\u017eeme v\u00e1m nejen s ot\u00e1zkami okolo zdan\u011bn\u00ed dar\u016f a reklamn\u00edch p\u0159edm\u011bt\u016f. Porad\u00edme si s kompletn\u00edm&nbsp;<a href=\"https:\/\/www.e-cons.eu\/sk\/ucetnictvi-a-reporting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>veden\u00edm \u00fa\u010detnictv\u00ed<\/strong><\/a><strong>,<\/strong>&nbsp;mzdovou agendou, reporty i digitalizac\u00ed doklad\u016f.<\/p>","protected":false},"excerpt":{"rendered":"<p>Bl\u00ed\u017e\u00ed se V\u00e1noce a s nimi i obdarov\u00e1v\u00e1n\u00ed nejen na\u0161ich bl\u00edzk\u00fdch, ale i&nbsp;obchodn\u00edch partner\u016f, z\u00e1kazn\u00edk\u016f nebo zam\u011bstnanc\u016f, kter\u00fdm chceme malou pozornost\u00ed obvykle pod\u011bkovat za spolupr\u00e1ci v uplynul\u00e9m roce. I tyto drobn\u00e9 d\u00e1rky se v\u0161ak \u0159\u00edd\u00ed z\u00e1konn\u00fdmi pravidly, kter\u00e1 shrneme v tomto \u010dl\u00e1nku. Dozv\u00edte se, jak posoudit jejich&nbsp;da\u0148ovou (ne)uznatelnost i n\u00e1rok na odpo\u010det DPH. Dary a [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[7,11],"tags":[],"class_list":["post-906","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cr","category-poradenstvi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reklamn\u00ed p\u0159edm\u011bty a d\u00e1rky versus dan\u011b: jak na to? | 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=\"Reklamn\u00ed p\u0159edm\u011bty a d\u00e1rky versus dan\u011b: jak na to? | E-Consulting\" \/>\n<meta property=\"og:description\" content=\"Bl\u00ed\u017e\u00ed se V\u00e1noce a s nimi i obdarov\u00e1v\u00e1n\u00ed nejen na\u0161ich bl\u00edzk\u00fdch, ale i&nbsp;obchodn\u00edch partner\u016f, z\u00e1kazn\u00edk\u016f nebo zam\u011bstnanc\u016f, kter\u00fdm chceme malou pozornost\u00ed obvykle pod\u011bkovat za spolupr\u00e1ci v uplynul\u00e9m roce. 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