Zmeny v legislatíve od roku 2015, ktoré by ste nemali prehliadnuť, Slovensko ...Accace
Neprehliadnite legislatívne zmeny,
ktoré môžu ovplyvniť vaše podnikanie
Rok 2014 bol podobne ako posledné roky bohatý na zmeny, ktoré ovplyvnili rámcové
podmienky podnikateľského prostredia na Slovensku. Za hlavné ciele si vláda stanovila
najmä posilnenie pretrvávajúceho boja proti daňovým únikom ale zároveň aj zníženie
administratívneho zaťaženia podnikateľov a ochranu zamestnancov. V súvislosti
s týmito cieľmi boli predstavené viaceré nové opatrenia a povinnosti, ktoré viac či
menej skomplikovali život viacerým podnikateľom.
Od 1. januára 2015 vstúpili do platnosti novelizácie väčšiny zákonov ovplyvňujúcich
kvalitu podnikateľského prostredia, ako napríklad zákona o dani z príjmov, DPH,
zákona o účtovníctve, zákona o sociálnom a zdravotnom poistení a iných.
Našim cieľom bolo priniesť vám zhrnutie najdôležitejších zmien v oblasti účtovníctva,
miezd a daní, o ktorých by ste mali vedieť, pretože môžu ovplyvniť aj vaše podnikanie.
Najdôležitejšie zmeny v legislatíve od roku 2016Accace
Od 1. januára 2016 vstúpili do platnosti novelizácie väčšiny zákonov ovplyvňujúcich kvalitu podnikateľského prostredia, vrátane zákona o dani z príjmov, zákona o DPH, zákona o účtovníctve, Obchodného zákonníka a iných. Zaviedli sa nové povinnosti pre podnikateľov a zároveň sa sprísnili pravidlá pri ukladaní pokút za daňové a účtovné delikty. Od 1.1.2016 sa zvýšila aj minimálna mzda, zmenil sa výpočet exekučných zrážok a výpočet ročného zúčtovania zdravotného poistenia pri odpočítateľnej položke.
This is a presentation of the Perl module Workflow available on CPAN. All examples mentioned are available as part of the workflow distribution.
http://search.cpan.org/~jonasbn/Workflow/lib/Workflow.pm
http://sourceforge.net/apps/mediawiki/perl-workflow/index.php?title=Main_Page
Zmeny v legislatíve od roku 2015, ktoré by ste nemali prehliadnuť, Slovensko ...Accace
Neprehliadnite legislatívne zmeny,
ktoré môžu ovplyvniť vaše podnikanie
Rok 2014 bol podobne ako posledné roky bohatý na zmeny, ktoré ovplyvnili rámcové
podmienky podnikateľského prostredia na Slovensku. Za hlavné ciele si vláda stanovila
najmä posilnenie pretrvávajúceho boja proti daňovým únikom ale zároveň aj zníženie
administratívneho zaťaženia podnikateľov a ochranu zamestnancov. V súvislosti
s týmito cieľmi boli predstavené viaceré nové opatrenia a povinnosti, ktoré viac či
menej skomplikovali život viacerým podnikateľom.
Od 1. januára 2015 vstúpili do platnosti novelizácie väčšiny zákonov ovplyvňujúcich
kvalitu podnikateľského prostredia, ako napríklad zákona o dani z príjmov, DPH,
zákona o účtovníctve, zákona o sociálnom a zdravotnom poistení a iných.
Našim cieľom bolo priniesť vám zhrnutie najdôležitejších zmien v oblasti účtovníctva,
miezd a daní, o ktorých by ste mali vedieť, pretože môžu ovplyvniť aj vaše podnikanie.
Najdôležitejšie zmeny v legislatíve od roku 2016Accace
Od 1. januára 2016 vstúpili do platnosti novelizácie väčšiny zákonov ovplyvňujúcich kvalitu podnikateľského prostredia, vrátane zákona o dani z príjmov, zákona o DPH, zákona o účtovníctve, Obchodného zákonníka a iných. Zaviedli sa nové povinnosti pre podnikateľov a zároveň sa sprísnili pravidlá pri ukladaní pokút za daňové a účtovné delikty. Od 1.1.2016 sa zvýšila aj minimálna mzda, zmenil sa výpočet exekučných zrážok a výpočet ročného zúčtovania zdravotného poistenia pri odpočítateľnej položke.
This is a presentation of the Perl module Workflow available on CPAN. All examples mentioned are available as part of the workflow distribution.
http://search.cpan.org/~jonasbn/Workflow/lib/Workflow.pm
http://sourceforge.net/apps/mediawiki/perl-workflow/index.php?title=Main_Page
This document outlines the author's short-term and long-term goals as well as facts about her family. Her short-term goals are to transfer jobs, move before Christmas, get certified as a CNA. Her long-term goals are to get a college degree in nursing, buy a house, raise her kids to be happy and strong. She lists her kids, mom, and nieces and nephews as her family.
The Axalp Air Show in Switzerland features performances by the Swiss Air Force at an altitude of 7614 feet. Held annually on a firing range, it allows spectators to see live firing demonstrations by F/A-18 Hornets close up, including attacks on targets just 250 meters below. The show provides stunning photography opportunities of the jets performing maneuvers like inverted flying, low passes, and firing their 20mm cannons through a gap between locations on the range.
The document discusses integrating resource development and marketing for increased revenue. It outlines 5 key steps to successful development: having a compelling case for support, availability of volunteer leadership, assessing an organization's philanthropic potential, being internally prepared, and fostering a culture of philanthropy. The document also stresses the importance of strategic marketing to help communicate an organization's services, develop connections, and widen its target demographic. Various marketing tools and strategies are proposed for different audiences.
Lisa Holmes presented on the Portland AIGA chapter's sustainability initiative from May 2008 to April 2010. The initiative began after Lisa discovered AIGA's focus on sustainability at a 2008 leadership retreat. She took on the role of sustainability chair and developed a mission, goals, and objectives to promote sustainable practices among designers. Key events and accomplishments included forming a green team, hosting speaker events like Compostmodern PDX and SHIFT, developing online sustainability resources, and planning the 2010 Green Design Expo for Earth Day. The initiative successfully raised awareness of sustainability issues among the local design community.
This document describes a mobile demo that integrates various enterprise systems including SAP R/3, JDE Edwards, and Salesforce. It shows how mobile access allows a sales manager to quickly approve purchase orders from anywhere, a salesperson to access customer information and schedule meetings while in the field, and a service engineer to check part availability, maintenance agreements, and book appointments directly from their mobile device. The demo integrates these enterprise applications with mobile workflow and analytics to provide critical business information to users anytime, anywhere.
This document discusses the benefits of using social media for a government agency. It outlines how a social media presence could help the agency better understand its audience, promote key issues and projects, gather public feedback, and improve awareness of the agency's mission. Key features mentioned include an events calendar, ability to upload videos and pictures, create groups and pages, and have live chat, wall, and blog capabilities. Costs are noted to be minimal for basic use but require administrative time for set up and ongoing maintenance.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help boost feelings of calmness, happiness and focus.
This presentation acts as a guide to companies and individuals who wish to stand out on LinkedIn, first, identifying the top 7 strategies before exploring the top 10 most valuable tools. From a individual perspective will learn first hand from the founder of Publish Today Media, LLC, Lew Sabbag how to use your profile to create your own personal brand. As an organization you will see the how you can showcase your company, reach new customers and attract great talent by optimizing your page and utilizing LinkedIn groups.
This presentation was developed by Lew Sabbag, Founder of Publish Today Media LLC. It was the second of three segments that comprised a panel discussion entitled "How to Use Social Media to Stand Out in a Crowd," given at NEDMA's 2014 DM Innovations Symposium.
Social Media 101 - An Introduction to Social MediaLisa Myers
This document provides an overview of social media and how to use it effectively for business purposes. It discusses that social media is about people, not technology. It emphasizes listening first, then engaging to build long-term relationships through various types of content creation and sharing. When using social media like blogs, Twitter, viral campaigns or other channels, the key is to focus on relevant content for your target audience and to actively spread and monitor engagement. Measurement and ongoing analysis are also important aspects of an effective social media strategy.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
Report Mi.Mo. - I cittadini Migliorano la Mobilità - 2011Conetica
"Mi.Mo. - I cittadini Migliorano la Mobilità", un percorso di co-valutazione dei servizi di mobilità gestiti, per la Regione Puglia, da Trenitalia e Ferrovie del Gargano, con il coinvolgimento diretto di cittadini e altri portatori di interesse. L'attività mira al miglioramento della qualità dei servizi tramite una consapevole partecipazione della cittadinanza all'elaborazione delle politiche pubbliche, contribuendo a una sempre maggiore trasparenza dell'azione pubblica.
Mi.Mo., realizzato in collaborazione con l’Assessorato alle Infrastrutture Strategiche e alla Mobilità della Regione Puglia, è un'attività del Progetto "E.T.I.CA. pubblica nel Sud: accrescere l'Efficacia, la Trasparenza, l'Innovazione e la CApability dell'amministrazione pubblica", finanziato dal PON Governance e Assistenza tecnica 2007-2013.
This document summarizes the results of climate change modeling for three regions in Colombia: Campoalegre, Espinal, and Colombia in general. The modeling projects increases in temperature and changes in precipitation patterns between 2020 and 2050. By 2050, average temperatures are projected to increase by over 2 degrees Celsius for all three regions. Precipitation projections vary by region, with some areas receiving more rainfall and others less. The document analyzes changes in extreme weather events, seasonality, and variability between climate models for the regions.
This absurd document discusses various claims about eels, including that some famous people are actually eels in disguise, that eels are found primarily in Iceland, Equatorial Guinea, and the entirely eel-populated country of San Marino, and that their primary food is Twinkies although they also eat small crustaceans and French stew; it also provides some outlandish "facts" about eel reproduction and culture.
Nestholma is a venture accelerator that helps startups and large corporations collaborate. It uses a proven accelerator model to invest in startups and provide hands-on support. The program combines mentorship, workshops, and networking events to help startups validate ideas, develop products, and access potential partners and customers from partner corporations. It aims to create scalable new businesses by leveraging the startups' agility and the corporations' resources and industry expertise.
Mi piace un SAC! - Report del percorso di animazione territorialeConetica
Mi piace un SAC! - Laboratorio di animazione territoriale per la progettazione partecipata del Sistema Ambientale e Culturale.
I SAC sono promossi da partenariati territoriali tra enti pubblici, parchi regionali, riserve naturali, associazioni, fondazioni e partner privati, adeguatamente organizzati, messi in rete e gestiti in ragione della loro capacità di promuovere percorsi di valorizzazione integrata.
This document provides an introduction to finding and evaluating resources for dissertations. It discusses definitions of key terms like Athens, journals, and databases. It then provides an overview and examples of how to search databases like Business Source Complete and reports from Key Note to find journal articles and market research reports. It emphasizes developing search strategies with keywords. The document concludes with tips on evaluating search results based on their relevance, authority, bias, currency, and availability.
Nadácia F. A. Hayeka Bratislava v spolupráci s Friedrich Naumann Stiftung a v partnerstve s KI organizovala v dňoch 4. - 5. októbra 2012 v Bratislave medzinárodnú odbornú konferenciu Globálne fórum o rovnej dani. Jedným z panelistov bol aj riaditeľ KI Peter Gonda.
This document outlines the author's short-term and long-term goals as well as facts about her family. Her short-term goals are to transfer jobs, move before Christmas, get certified as a CNA. Her long-term goals are to get a college degree in nursing, buy a house, raise her kids to be happy and strong. She lists her kids, mom, and nieces and nephews as her family.
The Axalp Air Show in Switzerland features performances by the Swiss Air Force at an altitude of 7614 feet. Held annually on a firing range, it allows spectators to see live firing demonstrations by F/A-18 Hornets close up, including attacks on targets just 250 meters below. The show provides stunning photography opportunities of the jets performing maneuvers like inverted flying, low passes, and firing their 20mm cannons through a gap between locations on the range.
The document discusses integrating resource development and marketing for increased revenue. It outlines 5 key steps to successful development: having a compelling case for support, availability of volunteer leadership, assessing an organization's philanthropic potential, being internally prepared, and fostering a culture of philanthropy. The document also stresses the importance of strategic marketing to help communicate an organization's services, develop connections, and widen its target demographic. Various marketing tools and strategies are proposed for different audiences.
Lisa Holmes presented on the Portland AIGA chapter's sustainability initiative from May 2008 to April 2010. The initiative began after Lisa discovered AIGA's focus on sustainability at a 2008 leadership retreat. She took on the role of sustainability chair and developed a mission, goals, and objectives to promote sustainable practices among designers. Key events and accomplishments included forming a green team, hosting speaker events like Compostmodern PDX and SHIFT, developing online sustainability resources, and planning the 2010 Green Design Expo for Earth Day. The initiative successfully raised awareness of sustainability issues among the local design community.
This document describes a mobile demo that integrates various enterprise systems including SAP R/3, JDE Edwards, and Salesforce. It shows how mobile access allows a sales manager to quickly approve purchase orders from anywhere, a salesperson to access customer information and schedule meetings while in the field, and a service engineer to check part availability, maintenance agreements, and book appointments directly from their mobile device. The demo integrates these enterprise applications with mobile workflow and analytics to provide critical business information to users anytime, anywhere.
This document discusses the benefits of using social media for a government agency. It outlines how a social media presence could help the agency better understand its audience, promote key issues and projects, gather public feedback, and improve awareness of the agency's mission. Key features mentioned include an events calendar, ability to upload videos and pictures, create groups and pages, and have live chat, wall, and blog capabilities. Costs are noted to be minimal for basic use but require administrative time for set up and ongoing maintenance.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help boost feelings of calmness, happiness and focus.
This presentation acts as a guide to companies and individuals who wish to stand out on LinkedIn, first, identifying the top 7 strategies before exploring the top 10 most valuable tools. From a individual perspective will learn first hand from the founder of Publish Today Media, LLC, Lew Sabbag how to use your profile to create your own personal brand. As an organization you will see the how you can showcase your company, reach new customers and attract great talent by optimizing your page and utilizing LinkedIn groups.
This presentation was developed by Lew Sabbag, Founder of Publish Today Media LLC. It was the second of three segments that comprised a panel discussion entitled "How to Use Social Media to Stand Out in a Crowd," given at NEDMA's 2014 DM Innovations Symposium.
Social Media 101 - An Introduction to Social MediaLisa Myers
This document provides an overview of social media and how to use it effectively for business purposes. It discusses that social media is about people, not technology. It emphasizes listening first, then engaging to build long-term relationships through various types of content creation and sharing. When using social media like blogs, Twitter, viral campaigns or other channels, the key is to focus on relevant content for your target audience and to actively spread and monitor engagement. Measurement and ongoing analysis are also important aspects of an effective social media strategy.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
Report Mi.Mo. - I cittadini Migliorano la Mobilità - 2011Conetica
"Mi.Mo. - I cittadini Migliorano la Mobilità", un percorso di co-valutazione dei servizi di mobilità gestiti, per la Regione Puglia, da Trenitalia e Ferrovie del Gargano, con il coinvolgimento diretto di cittadini e altri portatori di interesse. L'attività mira al miglioramento della qualità dei servizi tramite una consapevole partecipazione della cittadinanza all'elaborazione delle politiche pubbliche, contribuendo a una sempre maggiore trasparenza dell'azione pubblica.
Mi.Mo., realizzato in collaborazione con l’Assessorato alle Infrastrutture Strategiche e alla Mobilità della Regione Puglia, è un'attività del Progetto "E.T.I.CA. pubblica nel Sud: accrescere l'Efficacia, la Trasparenza, l'Innovazione e la CApability dell'amministrazione pubblica", finanziato dal PON Governance e Assistenza tecnica 2007-2013.
This document summarizes the results of climate change modeling for three regions in Colombia: Campoalegre, Espinal, and Colombia in general. The modeling projects increases in temperature and changes in precipitation patterns between 2020 and 2050. By 2050, average temperatures are projected to increase by over 2 degrees Celsius for all three regions. Precipitation projections vary by region, with some areas receiving more rainfall and others less. The document analyzes changes in extreme weather events, seasonality, and variability between climate models for the regions.
This absurd document discusses various claims about eels, including that some famous people are actually eels in disguise, that eels are found primarily in Iceland, Equatorial Guinea, and the entirely eel-populated country of San Marino, and that their primary food is Twinkies although they also eat small crustaceans and French stew; it also provides some outlandish "facts" about eel reproduction and culture.
Nestholma is a venture accelerator that helps startups and large corporations collaborate. It uses a proven accelerator model to invest in startups and provide hands-on support. The program combines mentorship, workshops, and networking events to help startups validate ideas, develop products, and access potential partners and customers from partner corporations. It aims to create scalable new businesses by leveraging the startups' agility and the corporations' resources and industry expertise.
Mi piace un SAC! - Report del percorso di animazione territorialeConetica
Mi piace un SAC! - Laboratorio di animazione territoriale per la progettazione partecipata del Sistema Ambientale e Culturale.
I SAC sono promossi da partenariati territoriali tra enti pubblici, parchi regionali, riserve naturali, associazioni, fondazioni e partner privati, adeguatamente organizzati, messi in rete e gestiti in ragione della loro capacità di promuovere percorsi di valorizzazione integrata.
This document provides an introduction to finding and evaluating resources for dissertations. It discusses definitions of key terms like Athens, journals, and databases. It then provides an overview and examples of how to search databases like Business Source Complete and reports from Key Note to find journal articles and market research reports. It emphasizes developing search strategies with keywords. The document concludes with tips on evaluating search results based on their relevance, authority, bias, currency, and availability.
Nadácia F. A. Hayeka Bratislava v spolupráci s Friedrich Naumann Stiftung a v partnerstve s KI organizovala v dňoch 4. - 5. októbra 2012 v Bratislave medzinárodnú odbornú konferenciu Globálne fórum o rovnej dani. Jedným z panelistov bol aj riaditeľ KI Peter Gonda.
Ak chceme vedieť, ako funguje auto, nestačí vidieť jeho farbu. Rovnako je to aj s mestom. Musíme nazrieť pod kapotu, aby sme poznali súvislosti.
V tomto dieli sa dozviete:
• Koľko peňazí má Šaľa
• Aké príjmy má mesto od štátu
• Ako ovplyvnila kríza príjmy rozpočtu mesta
• Akými pravidlami sa riadi financovanie mesta
• Koľko zaplatia obyvatelia mestu a za čo?
Konzervatívny inštitút M. R. Štefánika v spolupráci s týždenníkom .týždeň a v partnerstve so SAKS organizoval v poradí 40. diskusný konzervatívny klub, tentoraz na tému Čo prináša predvolebný rozpočet?, ktorý sa konal v Bratislave dňa 6. decembra 2011. Viac informácií na www.konzervativizmus.sk
This document summarizes key economic and industry information about Hungary. It notes Hungary's population, GDP growth, export growth, unemployment and inflation rates. It identifies several promising industries including automotive, electronics, food, IT services, biotechnology, medical technology, logistics and shared services. It provides more detail on the automotive, electronics, food, ICT and biotechnology/pharmaceutical sectors, highlighting their importance to Hungary's economy and strengths in each industry.
The automotive industry is a key sector of the Slovak economy. Slovakia has become a major global automotive producer since the 1990s with the presence of Volkswagen, PSA Peugeot Citroen, and KIA Motors. In 2012, over 926,000 vehicles were produced, making Slovakia the world's largest producer per capita. The industry contributes significantly to exports and employment in Slovakia. A robust supply chain of over 200 automotive part suppliers has developed to support the three car manufacturers. The sector is expected to continue growing in 2013 with projected vehicle production similar to the record levels of 2012.
The document summarizes changes to the Slovakian Income Tax Act that took effect on January 1, 2015. Key changes include:
1) New asset depreciation groups were introduced, changing depreciation periods for some assets. Buildings are now depreciated over 40 years instead of 20 years.
2) The use of accelerated depreciation was limited to assets in the 2nd and 3rd groups.
3) Losses from the sale of certain assets like cars are no longer tax deductible.
4) Conditions for interrupting depreciation of assets were expanded.
That covers the high level summary of the key changes discussed in the document in 3 sentences.
Presentazione Kosit a.s. - Competitività del Made in Italy nei settori innovativi – Green Energy 17/6/2013 - rifiuti come materia prima. investimeno Kosice
Sistema di sostegno agli investimenti in fonti d’energia rinnovabile nella Re...Italoblog
presentazione del Ministero dell'economia della Repubblica Slovacca - Sistema di sostegno agli investimenti in fonti d’energia rinnovabile e modifiche attese nella Rep. Slovacca.
Let us introduce you the GBE FACTORY plate created to award virtuous SMEs/companies.
The GBE Factory Brand rewards commercial or industrial companies that have showed commitment in RES by:
Having invested in RES in their building (at least 100 kW power installed capacity for the production of electricity or heat) or Consuming RES energy produced within the same industrial area.
Imposte sul Reddito per le Persone Fisiche, Compresi i Lavoratori Autonomi e le Modifiche alle Assicurazioni Sociale e Sanitaria (Bart Waterloos, VGD/AVOS): Il Dott. Waterloos ha illustrato i cambiamenti principali nella legislazione fiscale del 2013: la tassazione degli individui fiscali è stata portata in alcuni casi al 25%, mentre la base fiscale rimane al 19%, e vi sono stati cambiamenti alla quantità di riduzioni fiscali ottenibili, alla tassazione sul reddito, sui benefit e sui dividendi. Le entrate della tassazione su questi ultimi andranno in favore dell’assicurazione sanitaria. D’ora in poi inoltre ci sarà una sola base di calcolo sia per l’assicurazione sanitaria che per la previdenza sociale, il che secondo il Dott. Waterloos significa che si pagheranno più tasse per avere lo stesso servizio che in precedenza.
The document discusses the Eurocrisis and its impact on Slovakia. It outlines several possible scenarios for how the crisis could unfold, including high economic growth, tax increases and spending cuts, defaults and decomposition of the Eurozone, inflation, or a transfer union with fiscal centralization and redistribution. The document also notes that government debt levels have risen dramatically since 1998 and that banks will be crucial in Europe's response to the crisis. It examines the burden that European Financial Stability Facility guarantees place on some economies.
The document discusses future scenarios for the Eurozone given the ongoing debt crisis. It summarizes the following key points in 3 sentences:
More than half of investors surveyed predict that a Eurozone member will leave the currency union within a year as Greece's political impasse threatens to deepen the debt crisis further. The majority of market participants expect the European debt crisis to worsen and see the risk of a slowdown in Europe negatively impacting the global economy. While fiscal consolidation is needed, countries must also focus on spurring economic growth through measures supporting employment, competitiveness, and structural reforms in order to simultaneously reduce debt and grow their economies.
The document discusses the Eurocrisis and its impact on Slovakia. It outlines several possible scenarios for how the crisis could unfold, including high economic growth resolving debt issues, dramatic tax increases and spending cuts, defaults and decomposition of the eurozone, or inflation through monetary policies. The document also notes that banks are crucial in Europe and debt levels are comparable to those during World War 2. It analyzes loans to households and businesses pre- and post-2008, and guarantees related to crisis resolution funds as a percentage of country revenues.
This document discusses potential causes and solutions to economic crises. It analyzes how corporations and governments are intertwined in ways that fuel unsustainable practices like high consumer and state debt. To solve the crisis, the document argues we must cut ties between corporations and politics. It uses Greece as an example, noting that austerity will not work and that the eurozone lacks balance since countries cannot adapt to economic changes. An overall solution, according to the document, is reducing corporate influence on government policymaking.
Výzva: Zvyšovanie energetickej efektívnosti na strane výroby Italoblog
Schéma štátnej pomoci pre zvyšovanie energetickej efektívnosti na strane výroby aj spotreby a zavádzanie progresívnych technológií v energetike priamou formou pomoci
3. Vývoj legislatívy v oblasti DPH v SR
1. Hlavné udalosti v DPH oblasti v roku 2010
2. Novela zákona o DPH od 1. januára 2011
3. Očakávané legislatívne iniciatívy v DPH v
roku 2011, výhľad do budúcna
8. február 2011 Strana 3 Daňový seminár
4. 1. Hlavné udalosti v DPH oblasti v roku 2010
► Krátky retrospektívny pohľad na DPH v roku 2010
► Balíček DPH – 1.1.2010 – prieskum BusinessEurope
► Odpočítanie dane pri kúpe a nájme osobných aut
► Zmena v momente zdanenia opakovaných dodaní
► Zjednodušenie vrátenia dane z iných členských štátov
► Elektronizácia (súhrnný výkaz, Instrastat hlásenia)
► Nesystémové zavedenie tretej sadzby (dnes zrušená)
► Širší prístup k judikatúre NSSR (web)
► Aktívnejší prístup daňovej správy ku kontrolám
8. február 2011 Strana 4 Daňový seminár
5. Balíček DPH – prieskum BusinessEurope
► Postrehy podnikov z 15 členských krajín EÚ:
► Oneskorené prijatie lokálnych noriem, minimálny čas na úpravu
IT systémov a prípravu na zmeny
► Problém so zdaňovaním služieb v momente ich dodania
namiesto na báze momentu ich vyfakturovania
► Absencia pravidiel pre „zúčastňujúcu sa prevádzkareň“
► Rozdiely v zdanení skladovacích služieb a kompozitných plnení
(opravy)
► Zásadné problémy s vrátením dane z EÚ za rok 2009 (napr.
nekompatibilita IT systémov, vyžadovanie plných mocí v
členskom štáte vrátenia DPH)
► Odporúčania na zmeny pre Európsku komisiu
8. február 2011 Strana 5 Daňový seminár
6. Daňové kontroly – prehľad
► Nálezy z daňových kontrol v období 2004 - 2009
v tisícoch
EUR
500 000
435 549
400 000 380 868
289 523 278 815
300 000 278 686 261 865
200 000
100 000
0
2004 2005 2006 2007 2008 2009
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 6 Daňový seminár
7. Daňové kontroly v roku 2009
► Počet daňových kontrol podľa druhu dane
12000
10873
10000
8000
6000
3602
4000 2731
1908 564
2000
98 53
0
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 7 Daňový seminár
8. Daňové kontroly v roku 2009
► Podiel jednotlivých druhov daní na celkovej sume nálezov
2,5% 0,3% 0,3% 0,1%
26,9%
DPH
Daň z príjmov PO
Daň z príjmov FO
69,9% Účtovníctvo
Závislá činnosť
Iné
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 8 Daňový seminár
9. Daňové kontroly – prehľad
► Priemerný nález na jednu kontrolu v tis. EUR
25
21,980
20 17,830
15
11,280
10 9,270
8,260 7,410
5
0
2004 2005 2006 2007 2008 2009
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 9 Daňový seminár
10. Daň určená podľa pomôcok v roku 2009
► Stalo sa v 1 619 prípadoch
► Dorubených 263 716 tis. €
► 61 % z celkového dosiahnutého objemu nálezov za
Daňovú správu SR
► Najvyšší podiel na celkovom objeme nálezov z dane
určenej podľa pomôcok má DPH vo výške 161 981 tis. €,
t.j. 61 %.
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 10 Daňový seminár
11. Oznámenia o podozrení zo spáchania trestných
činov - 2009
► Daňová správa SR oznámila orgánom činným v trestnom konaní
celkom 3 343 podozrení zo spáchania trestného činu.
► Celková vyčíslená ujma 364 645 246,64 €.
► Podiel jednotlivých druhov daní na vyčíslenej ujme
Iné 2,80%
DzP FO 4,77%
DzP PO 19,34%
DPH 73,09%
Zdroje: Daňové riaditeľstvo SR, Štatistický úrad SR
8. február 2011 Strana 11 Daňový seminár
12. 2. Novela zákona o DPH od 1. januára 2011
► Dodanie tepla, chladu a podobných tovarov
► Zvýšenie základnej sadzby na 20%, zrušenie 6%-nej sadzby
► Otázka prechodov na novú sadzbu a návratu späť o niekoľko rokov – flexibilita
nastavení softvéru, správna fakturácia, preddavky, atď.
► § 19 ods. 3 – opakované dodania tovarov a služieb – návrat do 2009
► „Amnestia“ - pravidlá roku 2009 ticho akceptované aj v roku 2010
► Použitie tovaru na iné ako podnikateľské účely (nehnuteľnosti,
stavebné práce), predĺženie doby sledovania na 20 rokov
► Aplikačné nejasnosti - Ako merať pomer nepodnikateľskej časti a ako zmenu
použitia? Ako aplikovať schému v súvislosti s § 54 (paralelne, doplnkovo)?
► Vstupné pri vzdelávacích a iných podobných podujatiach
► Predĺženie lehoty pre nárokovanie zahraničnej DPH
► Rozšírenie tuzemského samozdanenia – emisie, registrovaná
zahraničná osoba § 69 ods. 2 (IČ DPH 202xxx)
8. február 2011 Strana 12 Daňový seminár
13. 3. Očakávané legislatívne iniciatívy v DPH v
roku 2011, výhľad do budúcna
► Návrh opatrení MF SR na boj s daňovými podvodmi na DPH
► Zavedenie inštitútu finančnej zábezpeky pre osoby, u ktorých je
odôvodnená obava, že vymoženie, či zaplatenie dane bude neúspešné
► Zavedenie spoločnej a nerozdielnej zodpovednosti za nezaplatenú daň
► Predkladanie elektronických kontrolných výkazov o uskutočnených a
prijatých plneniach (osobitné záznamy)
► Rozšírenie tuzemského samozdanenia (stavebné práce, predaj
nehnuteľností, ...)
► Povinnosť bezhotovostnej platby v obchodnom styku nad 3 000 eur
► Zefektívnenie využívania softvérových nástrojov (AIS, ISK, DWH, ...) a
využitie na identifikáciu podvodov
► Jednoduchšie rušenie registrácií a fikcia nulovej ekonomickej činnosti pri
nepodaní priznania
► Zriadenie špecializovaných daňových senátov na súdoch
8. február 2011 Strana 13 Daňový seminár
14. 3. Očakávané legislatívne iniciatívy v DPH v
roku 2011, výhľad do budúcna
► Opatrenia na zvýšenie rozpočtových príjmov v oblasti DPH
► Odporučenie „dobrovoľnej“ registrácie nezdaniteľných právnických osôb
pri prijatí tovaru z EÚ
► Zmeny z titulu povinnej implementácie európskych smerníc
► Čl. 56 – od 1. januára 2013 miesto dodania služieb prenájmu (iného ako
krátkodobého) dopravných prostriedkov nezdaniteľným osobám sa mení
na miesto
8. február 2011 Strana 14 Daňový seminár
16. Legislatívne iniciatívy v nepriamych daniach -
EÚ
► Návrh nariadenia Rady EÚ o implementačných opatreniach k
Smernici (Recast) – znovelizuje Nariadenie 1777/2005
► Novela Smernice č. 2006/112/EC k pravidlám fakturácie –
č. 2010/45/EU
► Návrh novely Smernice a návrh Nariadenia k oslobodeniu
poisťovacích a finančných služieb – COM (2007) 0746 / 747
8. február 2011 Strana 16 Daňový seminár
17. Návrh nariadenia Rady EÚ o implementačných
opatreniach k Smernici (Recast) – COM (2009) 0672
► Posledná verzia z 2. decembra 2010 politicky schválená 18.1.2011,
čaká na schválenie Radou EÚ, platnosť od 1. júla 2011
► Zatiaľ platné Nariadenie Rady 1777/2005 bude zrušené – vydané
na základe čl. 397 Smernice (opatrenia na implementáciu)
► Platné nariadenie sumarizuje nezáväzné smernice VAT Committee
od r. 1977 do r. 2003 – priama účinnosť
► Aktualizované nariadenie zohľadňuje tiež Balíček DPH z r. 2010
► Zaujímavé oblasti v nariadení:
► Sídlo (bydlisko) zákazníka
► Pojem prevádzkarne, pojem EEIG
► Miera zúčastnenia sa prevádzkarne na dodaní služby
► Vstup na podujatia
8. február 2011 Strana 17 Daňový seminár
18. Novela Smernice k pravidlám fakturácie
2010/45/EU
► Zverejnená 22. júla 2010 v OJ pod L189
► Implementácia členskými štátmi do 31.12.2012
► Hlavné oblasti:
1. Odstránenie prekážok pri elektronickej fakturácii (archivácia stále po
starom)
2. Zrušenie zdanenia presunov tovarov pre účely ocenenia (povinnosť
záznamov)
3. Zavedenie zdanenia na konci mesiaca pri „priebežných“ dodaniach
tovarov cezhranične
4. Možnosť zavedenia odvodu / odpočítania DPH až po platbe faktúry
5. Doplnené pravidlá pre vystavovanie faktúr (odlíšenie typov zdanenia,
lehota na vystavenie, limit €100 na zjednodušený doklad)
6. Možnosť pre členské štáty zaviesť povinnosť vystavenia faktúr aj na
oslobodené služby
8. február 2011 Strana 18 Daňový seminár
19. Návrh novely Smernice a Nariadenia k poisťovacím a
finančným službám – COM (2007) 0746 / 747
► Zatiaľ návrh – počas Belgického predsedníctva vo fáze diskusií,
schválenie možno počas maďarského predsedníctva
► Ambícia modernizovať a vyjasniť, redukovať administratívu
► Obsahuje nové definície oslobodených služieb
► Návrh „cost-sharing“ ustanovení vypadol zo súčasného znenia,
rovnako aj „option to tax“
► Nové definície – môžu ovplyvniť zaradenie niektorých služieb medzi
zdaniteľné/oslobodené, treba preveriť tesne pred implementáciou
► Znenie textu podlieha zmenám. Hlavné zmeny sa týkajú aj:
► zdaňovania faktoringu (financovanie aj del-credere riziko oslobodené)
► oslobodenia podporných služieb („back-office“) pri poistení
► Maďarské predsedníctvo identifikovalo šesť otvorených oblastí na
ďalšiu diskusiu: (i) oddelenie poistenia od záruky, (ii) prevod
kontraktov, (iii) faktoring, (iv) finančný a operatívny leasing, (v)
deriváty a (vi) outsourcing
8. február 2011 Strana 19 Daňový seminár
21. Ďakujem za pozornosť
Oddelenie nepriamych daní Ernst & Young, k.s.
Juraj Ontko
Tel.: +421 233 339 110
E-mail: juraj.ontko@sk.ey.com
22. Informácie uvedené v tejto prezentácii majú všeobecný charakter a ich výhradným cieľom je
poskytovať iba rámcový prehľad príslušných tém. Tieto informácie nemožno považovať za
úplné alebo dostatočné na rozhodovanie ani ich nemožno použiť namiesto poradenstva
poskytovaného odborným poradcom. Ernst & Young, k.s., nepreberá žiadnu zodpovednosť za
straty spôsobené konaním či zanedbaním zo strany osôb používajúcich túto prezentáciu.
8. február 2011 Strana 22 Daňový seminár