{"id":4083,"date":"2015-02-22T09:08:10","date_gmt":"2015-02-22T08:08:10","guid":{"rendered":"https:\/\/asocheca.org\/cz\/?p=4083"},"modified":"2015-02-27T05:56:29","modified_gmt":"2015-02-27T04:56:29","slug":"dohoda-o-zamezeni-dvojimu-zdaneni","status":"publish","type":"post","link":"https:\/\/asocheca.org\/cz\/2015\/02\/dohoda-o-zamezeni-dvojimu-zdaneni\/","title":{"rendered":"O krok bl\u00ed\u017e k platnosti dohody o zamezen\u00ed dvoj\u00edmu zdan\u011bn\u00ed"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-4085\" title=\"corte const\" src=\"https:\/\/asocheca.org\/cz\/wp-content\/uploads\/2015\/02\/corte-const.png\" alt=\"\" width=\"202\" height=\"213\" \/>Dne 11. \u00fanora 2015 kolumbijsk\u00fd \u00dastavn\u00ed soud u\u010dinil dal\u0161\u00ed krok k tomu, aby mohla vstoupit v platnost Smlouva mezi \u010ceskou republikou a Kolumbijskou republikou o zamezn\u00ed dvoj\u00edmu zdan\u011bn\u00ed a zabr\u00e1n\u011bn\u00ed da\u0148ov\u00e9mu \u00faniku v oboru dan\u00ed z p\u0159\u00edjmu. Tato dohoda byla ob\u011bma stranami podeps\u00e1na v Bogot\u011b dne 22. b\u0159ezna 2012 a n\u00e1sledn\u011b schv\u00e1lena Kolumbi\u00ed prost\u0159ednictv\u00edm Z\u00e1kona \u010d. 1690 ze 17. prosince 2013.<\/p>\n<p>Nyn\u00ed \u00dastavn\u00ed soud konstatoval, \u017ee smlouva je v souladu s \u00fastavn\u00edmi principy zem\u011b. Na jednu stranu spl\u0148uje procesn\u00ed po\u017eadavky dan\u00e9 \u00dastavou a z\u00e1konem, aby se stala sou\u010d\u00e1st\u00ed vnit\u0159n\u00edho pr\u00e1vn\u00edho \u0159\u00e1du. Z\u00e1rove\u0148 jsou v c\u00edlech i obsahu dohody obsa\u017eeny odpov\u00eddaj\u00edc\u00ed \u00fastavn\u00ed p\u0159edpisy, p\u0159edev\u0161\u00edm ty, kter\u00e9 dle \u00dastavy \u0159\u00edd\u00ed mezin\u00e1rodn\u00ed vztahy.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4086\" title=\"dinero\" src=\"https:\/\/asocheca.org\/cz\/wp-content\/uploads\/2015\/02\/dinero.png\" alt=\"\" width=\"263\" height=\"308\" srcset=\"https:\/\/asocheca.org\/cz\/wp-content\/uploads\/2015\/02\/dinero.png 365w, https:\/\/asocheca.org\/cz\/wp-content\/uploads\/2015\/02\/dinero-255x300.png 255w\" sizes=\"(max-width: 263px) 100vw, 263px\" \/>Smlouva se vztahuje na dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch i pr\u00e1vnick\u00fdch osob. Pomoc\u00ed jednotliv\u00fdch ustanoven\u00ed se sna\u017e\u00ed ob\u010dan\u016fm, rezident\u016fm i firm\u00e1m obou signat\u00e1\u0159sk\u00fdch zem\u00ed poskytnout n\u00e1stroje, kter\u00e9 jim umo\u017en\u00ed nepodl\u00e9hat dvoj\u00edmu zdan\u011bn\u00ed ze strany obou st\u00e1t\u016f.<\/p>\n<p>Co se t\u00fdk\u00e1 hlavn\u00edho c\u00edle smlouvy, \u00dastavn\u00ed soud up\u0159esnil, \u017ee smlouva neodporuje \u017e\u00e1dn\u00e9mu \u00fastavn\u00edmu p\u0159edpisu v oblasti da\u0148ov\u00fdch ot\u00e1zek. Podle vyj\u00e1d\u0159en\u00ed soudu je z\u0159ejm\u00e9, \u017ee ustanoven\u00ed smlouvy v \u017e\u00e1dn\u00e9m p\u0159\u00edpad\u011b\u00a0nevytv\u00e1\u0159\u00ed nov\u00e9 da\u0148ov\u00e9 povinnost\u00ed nebo da\u0148ovou z\u00e1t\u011b\u017e pro kolumbijsk\u00e9 ob\u010dany \u010di osoby s\u00eddl\u00edc\u00ed v Kolumbii. Naopak znamenaj\u00ed mo\u017enost racionalizovat da\u0148ov\u00e9 povinnosti v situac\u00edch eventu\u00e1ln\u00edho dvoj\u00edho zdan\u011bn\u00ed.<\/p>\n<p>Dal\u0161\u00edm krokem pot\u0159ebn\u00fdm k tomu, aby se uveden\u00e1 dohoda za\u010dala ofici\u00e1ln\u011b uplat\u0148ovat, je ratifikace dokumentu kolumbijskou stranou a jeho n\u00e1sledn\u00e9 zve\u0159ejn\u011bn\u00ed v Ofici\u00e1ln\u00edm v\u011bstn\u00edku Kolumbie. V \u010cesk\u00e9 republice byla smlouva ji\u017e ratifikov\u00e1na.<\/p>\n<p>Zdroj: <a href=\"http:\/\/www.corteconstitucional.gov.co\/relatoria\/SENTENCIAS%20DE%20CONSTITUCIONALIDAD%20DE%20INTERES15.php\">www.corteconstitucional.gov.co<\/a> (Rozhodnut\u00ed C-049, 2015). (Foto <a href=\"http:\/\/nominas.com.co\/\">2a<\/a>, <a href=\"http:\/\/praguia.blogspot.com\/\">2b<\/a>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dne 11. \u00fanora 2015 kolumbijsk\u00fd \u00dastavn\u00ed soud u\u010dinil dal\u0161\u00ed krok k tomu, aby mohla vstoupit v platnost Smlouva mezi \u010ceskou republikou a Kolumbijskou republikou o zamezn\u00ed dvoj\u00edmu zdan\u011bn\u00ed a zabr\u00e1n\u011bn\u00ed da\u0148ov\u00e9mu \u00faniku v oboru dan\u00ed z p\u0159\u00edjmu. Tato dohoda byla ob\u011bma stranami podeps\u00e1na v Bogot\u011b dne 22. b\u0159ezna 2012 a n\u00e1sledn\u011b schv\u00e1lena Kolumbi\u00ed prost\u0159ednictv\u00edm Z\u00e1kona&#8230;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1,4,5,13],"tags":[],"_links":{"self":[{"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/posts\/4083"}],"collection":[{"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/comments?post=4083"}],"version-history":[{"count":11,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/posts\/4083\/revisions"}],"predecessor-version":[{"id":4095,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/posts\/4083\/revisions\/4095"}],"wp:attachment":[{"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/media?parent=4083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/categories?post=4083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/asocheca.org\/cz\/wp-json\/wp\/v2\/tags?post=4083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}