{"id":2115,"date":"2025-03-26T09:38:19","date_gmt":"2025-03-26T08:38:19","guid":{"rendered":"https:\/\/www.aliancia.sk\/?p=1692"},"modified":"2026-06-16T16:58:08","modified_gmt":"2026-06-16T14:58:08","slug":"legal-news-10-2024","status":"publish","type":"post","link":"https:\/\/www.aliancia.sk\/de\/legal-news-10-2024","title":{"rendered":"Rechtsnachrichten 10\/2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2115\" class=\"elementor elementor-2115\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-230f615 e-con-full e-flex e-con e-parent\" data-id=\"230f615\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-50cbade e-flex e-con-boxed e-con e-child\" data-id=\"50cbade\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcecd65 elementor-widget elementor-widget-text-editor\" data-id=\"dcecd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.aliancia.sk\/\"><span class=\"crumb-link\">Domov<\/span><\/a><span class=\"crumb-dot\"> \u00b7<a href=\"https:\/\/www.aliancia.sk\/aktuality\"> Blog<\/a> \u00b7 <\/span><span class=\"crumb-link\" style=\"color: #ffffff;\">Doru\u010dovanie v\u00fdpovede \u010d. I<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a45df6e elementor-widget elementor-widget-heading\" data-id=\"a45df6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal News 10\/2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1cf55c elementor-widget elementor-widget-text-editor\" data-id=\"e1cf55c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>26. marca 2025<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d444c6 e-con-full e-flex e-con e-parent\" data-id=\"8d444c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f05424e e-con-full e-flex e-con e-child\" data-id=\"f05424e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0d631bf elementor-widget elementor-widget-heading\" data-id=\"0d631bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u00favisiace \u010dl\u00e1nky<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9115bcf elementor-grid-1 elementor-grid-tablet-1 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"9115bcf\" data-element_type=\"widget\" data-e-type=\"widget\" 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.elementor-element.elementor-element-ed20606{padding:0px 0px 0px 5px;}@media(max-width:1024px){.elementor-1055 .elementor-element.elementor-element-ed20606 .elementor-button{font-size:12px;padding:13px 50px 13px 50px;}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1055\" class=\"elementor elementor-1055 e-loop-item e-loop-item-1430 post-1430 post type-post status-publish format-standard has-post-thumbnail hentry category-nezaradene\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-06a0992 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"06a0992\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:400}\">\n\t\t<div class=\"elementor-element elementor-element-e6e54b8 e-con-full e-flex e-con e-child\" data-id=\"e6e54b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaf5f7e elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"aaf5f7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.aliancia.sk\/de\/ako-vam-vieme-pomoct-my-ako-advokati-aby-ste-splnili-poziadavky-noveho-zakona-o-odmenovani\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_2lih3e2lih3e2lih-1024x683.webp\" class=\"attachment-large size-large wp-image-2251\" alt=\"\" srcset=\"https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_2lih3e2lih3e2lih-1024x683.webp 1024w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_2lih3e2lih3e2lih-300x200.webp 300w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_2lih3e2lih3e2lih-768x512.webp 768w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_2lih3e2lih3e2lih.webp 1264w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<a class=\"elementor-element elementor-element-d97d1cc e-con-full e-flex e-con e-child\" data-id=\"d97d1cc\" data-element_type=\"container\" data-e-type=\"container\" href=\"https:\/\/www.aliancia.sk\/de\/ako-vam-vieme-pomoct-my-ako-advokati-aby-ste-splnili-poziadavky-noveho-zakona-o-odmenovani\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec1fd7 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"1ec1fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-50de43e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>Juni 9, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-220dcf8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"220dcf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Ako v\u00e1m vieme pom\u00f4c\u0165 my, ako advok\u00e1ti, aby ste splnili po\u017eiadavky nov\u00e9ho z\u00e1kona o odme\u0148ovan\u00ed ?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1586d82 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"1586d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tNov\u00e1 legislat\u00edva o rovnakom odme\u0148ovan\u00ed, ktor\u00e1 nadobudne \u00fa\u010dinnos\u0165 7. j\u00fana 2026, predstavuje pre zamestn\u00e1vate\u013eov z\u00e1sadn\u00fd posun od[...]\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed20606 elementor-widget elementor-widget-button\" data-id=\"ed20606\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u010c\u00edta\u0165 viac<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1055\" class=\"elementor elementor-1055 e-loop-item e-loop-item-1442 post-1442 post type-post status-publish format-standard has-post-thumbnail hentry category-nezaradene\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-06a0992 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"06a0992\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:400}\">\n\t\t<div class=\"elementor-element elementor-element-e6e54b8 e-con-full e-flex e-con e-child\" data-id=\"e6e54b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaf5f7e elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"aaf5f7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.aliancia.sk\/de\/ake-sankcie-a-pravne-nasledky-prinasa-novy-zakon-o-odmenovani-2\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"480\" src=\"https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_p6h38sp6h38sp6h3-1024x614.webp\" class=\"attachment-large size-large wp-image-2254\" alt=\"\" srcset=\"https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_p6h38sp6h38sp6h3-1024x614.webp 1024w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_p6h38sp6h38sp6h3-300x180.webp 300w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_p6h38sp6h38sp6h3-768x461.webp 768w, https:\/\/www.aliancia.sk\/wp-content\/uploads\/2026\/06\/Gemini_Generated_Image_p6h38sp6h38sp6h3.webp 1334w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<a class=\"elementor-element elementor-element-d97d1cc e-con-full e-flex e-con e-child\" data-id=\"d97d1cc\" data-element_type=\"container\" data-e-type=\"container\" href=\"https:\/\/www.aliancia.sk\/de\/ake-sankcie-a-pravne-nasledky-prinasa-novy-zakon-o-odmenovani-2\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec1fd7 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"1ec1fd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-50de43e elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>Juni 9, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-220dcf8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"220dcf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Ak\u00e9 sankcie a pr\u00e1vne n\u00e1sledky prin\u00e1\u0161a nov\u00fd z\u00e1kon o odme\u0148ovan\u00ed ?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1586d82 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"1586d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tZavedenie nov\u00e9ho z\u00e1kona o rovnakom odme\u0148ovan\u00ed od j\u00fana 2026 nie je len form\u00e1lnou legislat\u00edvnou zmenou, ale predstavuje [...]\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed20606 elementor-widget elementor-widget-button\" data-id=\"ed20606\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u010c\u00edta\u0165 viac<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87e8051 e-con-full e-flex e-con e-child\" data-id=\"87e8051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-698e356 e-con-full e-flex e-con e-child\" data-id=\"698e356\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-741e4ba elementor-widget elementor-widget-text-editor\" data-id=\"741e4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>V\u00e1\u017een\u00ed kolegovia,<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>dovo\u013eujeme si V\u00e1s informova\u0165, \u017ee d\u0148a 25.10. 2024 bol vyhl\u00e1sen\u00fd z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov, ktor\u00fd nadobudne \u00fa\u010dinnos\u0165 od 01.01.2025.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong>Z\u00e1kon \u010d. 279\/2024 Z. z. o dani z finan\u010dn\u00fdch transakci\u00ed a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov<\/strong> ustanovuje, \u017ee:<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Sadzba dane bude:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>pre be\u017en\u00e9 debetn\u00e9 transakcie 0,40 % zo sumy transakcie, maxim\u00e1lna v\u00fd\u0161ka dane 40 eur za transakciu,<\/li>\n<li>pre v\u00fdber hotovosti z transak\u010dn\u00e9ho \u00fa\u010dtu 0,80 % zo sumy v\u00fdberu\u00a0bez maxim\u00e1lnej v\u00fd\u0161ky dane,<\/li>\n<li>pre pre\u00fa\u010dtovanie n\u00e1kladov 0,40 % zo sumy pre\u00fa\u010dtovan\u00fdch n\u00e1kladov\u00a0bez maxim\u00e1lnej v\u00fd\u0161ky dane,<\/li>\n<li>pre pou\u017eitie platobnej karty\u00a0 2 eur\u00e1 ro\u010dne za ka\u017ed\u00fa kartu, ak bola v\u00a0roku pou\u017eit\u00e1 aspo\u0148 raz,<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed sa bude vz\u0165ahova\u0165 na da\u0148ovn\u00edka, teda na:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>fyzick\u00fa osobu \u2013 podnikate\u013ea,<\/li>\n<li>pr\u00e1vnick\u00fa osobu alebo organiza\u010dn\u00fa zlo\u017eku zahrani\u010dnej osoby, ktor\u00e1 je klientom poskytovate\u013ea, platobn\u00fdch slu\u017eieb vykon\u00e1vaj\u00faceho finan\u010dn\u00e9 transakcie (\u010falej len \u201e<strong>poskytovate\u013e<\/strong>\u201c).<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Pri\u010dom da\u0148ovn\u00edkom nie je:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>soci\u00e1lna pois\u0165ov\u0148a,<\/li>\n<li>rozpo\u010dtov\u00e1 organiz\u00e1cia a pr\u00edspevkov\u00e1 organiz\u00e1cia,<\/li>\n<li>obec a vy\u0161\u0161\u00ed \u00fazemn\u00fd celok.<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Platite\u013eom dane je:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>je poskytovate\u013e so s\u00eddlom v\u00a0tuzemsku (\u00fazemie SR),<\/li>\n<li>organiza\u010dn\u00e1 zlo\u017eka poskytovate\u013ea umiestnen\u00e1 v tuzemsku,<\/li>\n<li>da\u0148ovn\u00edk, ktor\u00fd je klientom poskytovate\u013ea so s\u00eddlom mimo \u00fazemia Slovenskej republiky a nem\u00e1 v tuzemsku umiestnen\u00fa organiza\u010dn\u00fa zlo\u017eku,<\/li>\n<li>da\u0148ovn\u00edk, ktor\u00e9mu s\u00fa pre\u00fa\u010dtovan\u00e9 n\u00e1klady s\u00favisiace s vykonan\u00edm finan\u010dnej transakcie, ktor\u00e1 sa vz\u0165ahuje na \u010dinnos\u0165 da\u0148ovn\u00edka vykon\u00e1van\u00fa v tuzemsku,<\/li>\n<li>da\u0148ovn\u00edk, ktor\u00fd vykon\u00e1va finan\u010dn\u00e9 transakcie na inom ako transak\u010dnom \u00fa\u010dte.<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Finan\u010dnou transakciou je<strong>:<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>pod\u013ea z\u00e1kona platobn\u00e1 slu\u017eba poskytovan\u00e1 poskytovate\u013eom platobn\u00fdch slu\u017eieb, na z\u00e1klade pr\u00edkazu alebo s\u00fahlasu da\u0148ovn\u00edka,<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Transak\u010dn\u00fdm \u00fa\u010dtom je:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>platobn\u00fd \u00fa\u010det da\u0148ovn\u00edka, ktor\u00fd je pr\u00e1vnickou osobou alebo organiza\u010dnou zlo\u017ekou zahrani\u010dnej osoby,<\/li>\n<li>platobn\u00fd \u00fa\u010det fyzickej osoby, na ktorom tak\u00fdto da\u0148ovn\u00edk vykon\u00e1va finan\u010dn\u00e9 transakcie s\u00favisiace s jeho podnikan\u00edm. Po novom bude tak\u00fdto \u00fa\u010det pre podnikate\u013ea povinn\u00fd,<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>Predmetom dane je:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>finan\u010dn\u00e1 transakcia, pri ktorej doch\u00e1dza k odp\u00edsaniu sumy finan\u010dn\u00fdch prostriedkov z \u00fa\u010dtu da\u0148ovn\u00edka,<\/li>\n<li>pou\u017eitie platobnej karty vydanej k transak\u010dn\u00e9mu \u00fa\u010dtu, na \u00fa\u010dely vykonania finan\u010dnej transakcie,<\/li>\n<li>pre\u00fa\u010dtovan\u00fd n\u00e1klad s\u00favisiaci s vykonan\u00edm finan\u010dnej transakcie, ktor\u00e1 sa vz\u0165ahuje na \u010dinnos\u0165 da\u0148ovn\u00edka vykon\u00e1van\u00fa v tuzemsku.<\/li>\n<\/ul>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b546fa e-con-full e-flex e-con e-child\" data-id=\"5b546fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd41aee e-con-full e-flex e-con e-child\" data-id=\"cd41aee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d2a3e4 elementor-widget elementor-widget-text-editor\" data-id=\"7d2a3e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<!-- wp:paragraph -->\n<p><strong>V\u00fdber s\u00fadnych rozhodnut\u00ed<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Uznesenie Najvy\u0161\u0161ieho s\u00fadu Slovenskej Republiky (\u010falej len \u201e<strong>NSSR<\/strong>\u201c) sp. zn. 2Cdo\/222\/2021, \u00a0ktor\u00e9 sa t\u00fdka doplnenia skuto\u010dnost\u00ed, ktor\u00e9 maj\u00fa vplyv na pos\u00fadenie preml\u010dania, sa pova\u017euje za zmenu \u017ealoby.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong>Stru\u010dn\u00e9 okolnosti pr\u00edpadu: <\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u017dalobca sa dom\u00e1hal vr\u00e1tenia po\u017ei\u010danej sumy v\u00a0hodnote 10.000 eur spolu s ro\u010dn\u00fdmi \u00farokmi z ome\u0161kania zo \u017ealovanej sumy. Zmluva o\u00a0p\u00f4\u017ei\u010dke bola uzavret\u00e1 \u00fastne, \u017ealobca v\u0161ak ale neuniesol d\u00f4kazn\u00e9 bremeno, aby uzavretie tejto zmluvy dok\u00e1zal. Ke\u010f\u017ee \u00a0na \u00fa\u010dte \u017ealovanej osoby \u00a0boli prip\u00edsan\u00e9 finan\u010dn\u00e9 prostriedky vo v\u00fd\u0161ke tejto sumy, bez uzatvorenej zmluvy vzniklo na jej strane bezd\u00f4vodn\u00e9 obohatenie. \u017dalovan\u00e1 v\u0161ak vzniesla n\u00e1mietku preml\u010dania, ktor\u00e1 bola d\u00f4vodn\u00e1, preto\u017ee \u017ealobca uplatnil n\u00e1rok na zaplatenie po uplynut\u00ed subjekt\u00edvnej dvojro\u010dnej preml\u010dacej doby. Vzh\u013eadom na tieto okolnosti s\u00fad \u017ealobu zamietol. \u017dalobca sa odvolal na s\u00fad druhej in\u0161tancie, ktor\u00fd rozhodol v\u00a0jeho prospech. Po\u010das konania v\u0161ak strana \u017ealobcu upravovala niektor\u00e9 svoje tvrdenia, ktor\u00e9 mali vplyv na pos\u00fadenie preml\u010dania. S\u00fad sa pri rozhodovan\u00ed sporu pod\u013ea \u017ealovanej strany odklonil od ust\u00e1lenej rozhodovacej praxe judikovanej pod\u013ea\u00a0ZSP\u00a030\/2009, ktor\u00e1 na z\u00e1klade toho podala dovolanie na NSSR. NSSR mal teda pos\u00fadi\u0165, \u010di by tieto skuto\u010dnosti mohli vies\u0165 k zmene \u017ealoby, \u010do znamen\u00e1, \u017ee by \u017ealobca po\u010das s\u00fadneho konania zmenil svoje tvrdenia tak\u00fdm sp\u00f4sobom, \u017ee to ovplyvnilo pr\u00e1va druhej strany.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong>Ust\u00e1len\u00e1 s\u00fadna prax: <\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><em>\u201eAk \u017ealobca v priebehu konania vo svojom dopl\u0148uj\u00facom podan\u00ed uvedie \u00faplne in\u00e9 skutkov\u00e9 okolnosti, z ktor\u00fdch odvodzuje \u017ealobou uplatnen\u00fd n\u00e1rok, hoci ide o rovnak\u00e9 plnenie vypl\u00fdvaj\u00face z jednej zmluvy, nemo\u017eno tak\u00e9to podanie pova\u017eova\u0165 za doplnenie v \u017ealobe uveden\u00fdch rozhoduj\u00facich skuto\u010dnost\u00ed. Tak\u00fdto procesn\u00fd \u00fakon treba pova\u017eova\u0165 za zmenu \u017ealoby, o ktorej mus\u00ed s\u00fad rozhodn\u00fa\u0165 v zmysle\u00a0<\/em><a href=\"https:\/\/www.epi.sk\/form\/goto.ashx?k=part&amp;value=1339348&amp;f=2\"><em>\u00a7 95 ods. 2 Ob\u010dianskeho s\u00fadneho poriadku<\/em><\/a><em>.\u201c<\/em><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong><em>\u00a0<\/em><\/strong>Z\u00e1kon \u010d. 160\/2015 Z. z. civiln\u00fd sporov\u00fd poriadok upravuje zmenu \u017ealoby v\u00a0ustanoveniach \u00a7 139 a\u017e 143.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong>Pr\u00e1vna veta: <\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Na rozdiel od kvalitat\u00edvnej alebo kvantitat\u00edvnej zmeny n\u00e1vrhu, podstatnou zmenou alebo doplnen\u00edm rozhoduj\u00facich skuto\u010dnost\u00ed, nedoch\u00e1dza k zmene \u017ealobn\u00e9ho petitu. Preto vyhodnotenie z\u00e1sahu, doplnenia, upresnenia \u017ealovan\u00e9ho n\u00e1roku alebo skuto\u010dnost\u00ed uplatnen\u00fdch \u017ealobcom v podanej \u017ealobe podlieha hodnotiacemu \u00fasudku konaj\u00faceho s\u00fadu, ktor\u00fd sa odv\u00edja od \u017ealobcom predlo\u017een\u00e9ho skutkov\u00e9ho z\u00e1kladu. Je v\u0161ak mo\u017en\u00e9 kon\u0161tatova\u0165, \u017ee za podstatn\u00fa zmenu skutkov\u00fdch okolnost\u00ed tvrden\u00fdch v \u017ealobe je potrebn\u00e9 pova\u017eova\u0165 tak\u00e9 doplnenia \u010di upresnenia, ktor\u00e9 m\u00f4\u017eu ma\u0165 dopad na pr\u00e1vny in\u0161tit\u00fat preml\u010dania \u017ealovan\u00e9ho n\u00e1roku. Toti\u017e bez konkretiz\u00e1cie za\u010diatku a konca preml\u010dacej lehoty uplatnen\u00e9ho n\u00e1roku, je ak\u00e9ko\u013evek n\u00e1sledn\u00e9 pr\u00e1vne pos\u00fadenie konaj\u00facim s\u00fadom mo\u017en\u00e9 vyhodnoti\u0165 ako pred\u010dasn\u00e9, nereflektuj\u00face prejedn\u00e1van\u00fd spor a v \u0148om uplatnen\u00fd \u017ealobn\u00fd n\u00e1rok.<\/p>\n<!-- \/wp:paragraph --><!-- wp:list -->\n<ul>\n<li>Citovan\u00fd \u00faryvok vysvet\u013euje, \u017ee <strong>zmena \u017ealoby<\/strong> nast\u00e1va vtedy, ke\u010f sa zmen\u00ed podstata n\u00e1roku, teda ke\u010f sa zmen\u00ed to, \u010do \u017ealobca po\u017eaduje alebo na z\u00e1klade ak\u00fdch skuto\u010dnost\u00ed tento n\u00e1rok uplat\u0148uje.<\/li>\n<li>Ak sa zmen\u00ed len sp\u00f4sob, ak\u00fdm \u017ealobca dokazuje svoje tvrdenia, alebo ak sa upresnia niektor\u00e9 detaily, e\u0161te to nemus\u00ed znamena\u0165 zmenu \u017ealoby.<\/li>\n<li>V pr\u00edpade tohto sporu Najvy\u0161\u0161\u00ed s\u00fad rozhodol, \u017ee zmeny, ktor\u00e9 \u017ealobca urobil, boli nato\u013eko nepodstatn\u00e9, \u017ee neovplyvnili z\u00e1kladn\u00fd spor o vr\u00e1tenie 10 000 eur, t\u00fdm p\u00e1dom sa nemohlo hovori\u0165 o zmene \u017ealoby v pr\u00e1vnom zmysle.<\/li>\n<\/ul>\n<!-- \/wp:list -->\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>dovo\u013eujeme si V\u00e1s informova\u0165, \u017ee d\u0148a 25.10. 2024 bol vyhl\u00e1sen\u00fd z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed a o zmene a doplnen\u00ed niektor\u00fdch z\u00e1konov, ktor\u00fd nadobudne \u00fa\u010dinnos\u0165 od 01.01.2025. [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":2302,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezaradene"],"_links":{"self":[{"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/posts\/2115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/comments?post=2115"}],"version-history":[{"count":0,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/posts\/2115\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/media\/2302"}],"wp:attachment":[{"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/media?parent=2115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/categories?post=2115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aliancia.sk\/de\/wp-json\/wp\/v2\/tags?post=2115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}