{"id":3747,"date":"2023-11-26T13:55:03","date_gmt":"2023-11-26T13:55:03","guid":{"rendered":"https:\/\/ceskomoravskaaz.com\/?page_id=3747"},"modified":"2023-11-26T15:00:27","modified_gmt":"2023-11-26T15:00:27","slug":"nove","status":"publish","type":"page","link":"https:\/\/ceskomoravskaaz.com\/?page_id=3747","title":{"rendered":"Nov\u00e1 firma"},"content":{"rendered":"<section id=\"bt_bb_section6a36e78141a7c\" class=\"bt_bb_section bt_bb_color_scheme_10 bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_large bt_bb_bottom_spacing_large\" style=\"; --section-primary-color:#ffffff; --section-secondary-color:#1a243f;;background-color:#0f1625;\" data-bt-override-class=\"null\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row_wrapper\"><div  class=\"bt_bb_row\"  data-bt-override-class=\"{}\"><div  class=\"bt_bb_column col-xl-3 bt_bb_align_left bt_bb_padding_normal\"  data-width=\"3\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><\/div><\/div><\/div><div  class=\"bt_bb_column col-xl-6 bt_bb_align_center bt_bb_padding_50 bt_bb_animation_fade_in animate\"  data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_middle bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_medium bt_bb_hidden_xs bt_bb_hidden_ms bt_bb_hidden_sm\" data-bt-override-class=\"null\"><\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_large bt_bb_hidden_xs bt_bb_hidden_ms bt_bb_hidden_sm\" data-bt-override-class=\"null\"><\/div><\/div><\/div><\/div><div  class=\"bt_bb_column col-xl-3 bt_bb_align_left bt_bb_padding_normal\"  data-width=\"3\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section><section id=\"bt_bb_section6a36e78141e27\" class=\"bt_bb_section bt_bb_layout_wide bt_bb_vertical_align_top bt_bb_negative_margin_large\"  data-bt-override-class=\"null\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row_wrapper\"><div  class=\"bt_bb_row bt_bb_layout_special btOverlapRight\"  data-bt-override-class=\"{}\"><div  class=\"bt_bb_column col-xl-6 bt_bb_align_left bt_bb_padding_normal\"  data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_ bt_bb_column_background_image\" style=\"background-image:url(&#039;https:\/\/ceskomoravskaaz.com\/wp-content\/uploads\/2019\/10\/inner_hero_16.jpg&#039;);\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_extra_large\" data-bt-override-class=\"null\"><\/div><\/div><\/div><\/div><div data-bb-version=\"4.7.6\"  class=\"bt_bb_column col-xl-6 btWithIcon bt_bb_align_left bt_bb_icon_color_scheme_6 bt_bb_padding_normal bt_bb_animation_fade_in animate\" style=\"; --column-icon-primary-color:#ffffff; --column-icon-secondary-color:#B07C4B;\" data-width=\"6\" data-bt-override-class=\"{&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_left&quot;,&quot;xxl&quot;:&quot;left&quot;},&quot;bt_bb_padding_&quot;:{&quot;current_class&quot;:&quot;bt_bb_padding_normal&quot;,&quot;xxl&quot;:&quot;normal&quot;}}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_\"><div class=\"bt_bb_column_icon\"><span  data-ico-business=\"&#xf14f;\" class=\"bt_bb_icon_holder\"><\/span><\/div><div class=\"bt_bb_column_content_inner\"><header data-bb-version=\"4.7.6\" class=\"bt_bb_headline bt_bb_subheadline_text_transform_default bt_bb_color_scheme_14 bt_bb_dash_none bt_bb_size_normal bt_bb_align_inherit\" style=\"; --primary-color:#1a243f; --secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_normal&quot;,&quot;xxl&quot;:&quot;normal&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_content\"><span>Zalo\u017eenie novej alebo k\u00fapa Ready made spolo\u010dnosti<\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_normal\" data-bt-override-class=\"null\"><\/div><div  class=\"bt_bb_text\" ><p>Zalo\u017eenie firmy online v\u00e1m u\u0161etr\u00ed \u010das, nervy aj peniaze. Zvo\u013ete si obchodn\u00e9 meno a \u0161trukt\u00faru va\u0161ej novej firmy. Zvy\u010dajne u\u017e o 14 dn\u00ed m\u00f4\u017eete ma\u0165 v\u0161etko potrebn\u00e9 na za\u010datie podnikania. Nepotrebujete ani OP s elektronick\u00fdm podpisom (ak ho v\u0161ak m\u00e1te, m\u00f4\u017eete ho vyu\u017ei\u0165).<\/p>\n<\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_top_spacing_small bt_bb_bottom_spacing_normal\" data-bt-override-class=\"null\"><\/div><div data-bb-version=\"4.7.6\" class=\"bt_bb_button bt_bb_color_scheme_3 bt_bb_style_clean bt_bb_size_large bt_bb_width_inline bt_bb_shape_inherit bt_bb_align_inherit\" style=\"; --button-primary-color:#B07C4B; --button-secondary-color:#191919;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_large&quot;,&quot;xxl&quot;:&quot;large&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><a href=\"#123123\" target=\"_self\" class=\"bt_bb_link\" title=\"KONTAKTUJTE N\u00c1S\"><span class=\"bt_bb_button_text\">KONTAKTUJTE N\u00c1S<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section><section id=\"bt_bb_section6a36e78142d9b\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_large bt_bb_bottom_spacing_large\"  data-bt-override-class=\"null\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row_wrapper\"><div  class=\"bt_bb_row\"  data-bt-override-class=\"{}\"><div  class=\"bt_bb_column col-xl-4 bt_bb_align_left bt_bb_padding_normal bt_bb_animation_fade_in animate\"  data-width=\"4\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_bottom bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><header data-bb-version=\"4.7.6\" class=\"bt_bb_headline bt_bb_subheadline_text_transform_default bt_bb_color_scheme_14 bt_bb_dash_none bt_bb_size_medium bt_bb_align_inherit\" style=\"; --primary-color:#1a243f; --secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_medium&quot;,&quot;xxl&quot;:&quot;medium&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_content\"><span>Podmienky zalo\u017eenia s.r.o. v roku 2023<\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_top_spacing_extra_small bt_bb_bottom_spacing_small\" data-bt-override-class=\"null\"><\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_small\" data-bt-override-class=\"null\"><\/div><div  class=\"bt_bb_text\" ><ul>\n<li>\n<div>Aj v roku 2023 je st\u00e1le minim\u00e1lne z\u00e1kladn\u00e9 imanie (vklady spolo\u010dn\u00edkov) pre s.r.o. 5000 eur<\/div>\n<\/li>\n<li>\n<div><strong>Zakladanie spolo\u010dnosti je mo\u017en\u00e9 aj bez vkladu<\/strong> z\u00e1kladn\u00e9ho imania na \u00fa\u010det &#8211; sta\u010d\u00ed p\u00edsomn\u00e9 vyhl\u00e1senie, ktor\u00e9 je s\u00fa\u010das\u0165ou kompletn\u00e9ho zalo\u017eenia s.r.o.<\/div>\n<\/li>\n<li>\n<div>Zalo\u017ei\u0165 s.r.o. m\u00f4\u017ee aj jedin\u00e1 osoba (tzv. jednoosobov\u00e1 s.r.o), ale m\u00f4\u017ee ma\u0165 aj viac zakladate\u013eov (spolo\u010dn\u00edkov). Jedin\u00fd spolo\u010dn\u00edk m\u00f4\u017ee ma\u0165 najviac tri jednoosobov\u00e9 esero\u010dky<\/div>\n<\/li>\n<li>\n<div>Zakladate\u013e spolo\u010dnosti (spolo\u010dn\u00edk, resp. majite\u013e) m\u00f4\u017ee by\u0165 ak\u00e1ko\u013evek osoba, av\u0161ak nesmie ma\u0165 da\u0148ov\u00e9 nedoplatky, nedoplatky vo\u010di Soci\u00e1lnej pois\u0165ovni a nesmie by\u0165 vo\u010di spolo\u010dn\u00edkovi veden\u00e1 exek\u00facia.<\/div>\n<\/li>\n<li>\n<div>Konate\u013eom spolo\u010dnosti (\u0161tatut\u00e1rnym org\u00e1nom) m\u00f4\u017ee by\u0165 len ob\u010dan Slovenska alebo in\u00e9ho \u010dlensk\u00e9ho \u0161t\u00e1tu E\u00da alebo OECD, alebo ob\u010dan ne\u010dlensk\u00e9ho \u0161t\u00e1tu s povolen\u00edm na pobyt na Slovensku. Konate\u013e s.r.o. mus\u00ed sp\u013a\u0148a\u0165 aj po\u017eiadavku bez\u00fahonnosti. Vo\u010di konate\u013eovi nesmie by\u0165 veden\u00e1 exek\u00facia.<\/div>\n<\/li>\n<li>\n<div>Spolo\u010dnos\u0165 je zalo\u017een\u00e1 podpisom zakladate\u013eskej listiny (spolo\u010denskej zmluvy), av\u0161ak vznik\u00e1 a\u017e z\u00e1pisom v Obchodnom registri. Od z\u00e1pisu v OR m\u00f4\u017ee spolo\u010dnos\u0165 za\u010da\u0165 vykon\u00e1va\u0165 podnikate\u013esk\u00fa \u010dinnos\u0165.<\/div>\n<\/li>\n<li>\n<div>Pri prvoz\u00e1pise s.r.o. sa mus\u00ed povinne vykona\u0165 aj z\u00e1pis kone\u010dn\u00fdch u\u017e\u00edvate\u013eov v\u00fdhod do obchodn\u00e9ho registra (tento z\u00e1pis je s\u00fa\u010das\u0165ou n\u00e1\u0161ho zalo\u017eenia s.r.o.)<\/div>\n<\/li>\n<\/ul>\n<\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_normal bt_bb_hidden_md bt_bb_hidden_lg\" data-bt-override-class=\"null\"><\/div><\/div><\/div><\/div><div  class=\"bt_bb_column col-xl-4 bt_bb_align_left bt_bb_padding_normal bt_bb_animation_fade_in animate\"  data-width=\"4\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_bottom bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><header data-bb-version=\"4.7.6\" class=\"bt_bb_headline bt_bb_subheadline_text_transform_default bt_bb_color_scheme_14 bt_bb_dash_none bt_bb_size_medium bt_bb_align_inherit\" style=\"; --primary-color:#1a243f; --secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_medium&quot;,&quot;xxl&quot;:&quot;medium&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_content\"><span>Ready-made<\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_normal\" data-bt-override-class=\"null\"><\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_small\" data-bt-override-class=\"null\"><\/div><div  class=\"bt_bb_text\" ><p>Ready-made spolo\u010dnosti s\u00fa <b>u\u017e zalo\u017een\u00e9 obchodn\u00e9 spolo\u010dnosti<\/b> s\u00a0vydan\u00fdm opr\u00e1vnen\u00edm na podnikanie a zap\u00edsan\u00e9 v obchodnom registri. K\u00fapa takejto spolo\u010dnosti pre V\u00e1s znamen\u00e1 <b>v\u00fdrazn\u00fa \u010dasov\u00fa \u00fasporu<\/b> oproti zalo\u017eeniu spolo\u010dnosti.<\/p>\n<ul>\n<li>Zabezpe\u010dujeme predaj <strong>spolo\u010dnost\u00ed zalo\u017een\u00fdch v\u00fdlu\u010dne spolo\u010dnos\u0165ou READY MADE s.r.o.<\/strong>, ktor\u00e1 garantuje ich ekonomick\u00fd a pr\u00e1vny stav.<\/li>\n<li>Spolo\u010dnosti nemaj\u00fa \u017eiadne z\u00e1v\u00e4zky, \u017eiadne poh\u013ead\u00e1vky, \u017eiadny \u00fa\u010det v\u00a0banke a\u00a0maj\u00fa splaten\u00e9 z\u00e1kladn\u00e9 imanie.<\/li>\n<li>Spolo\u010dnosti s\u00fa registrovan\u00e9 \u017eivnostensk\u00fdm a\u00a0obchodn\u00fdm registrom a\u00a0da\u0148ov\u00fdm \u00faradom.<\/li>\n<li>Podnika\u0165 v spolo\u010dnosti m\u00f4\u017eete okamihom podpisu dokumentov \u00a0t.j. menovan\u00edm konate\u013ea, n\u00e1sledn\u00fd z\u00e1pis do obchodn\u00e9ho registra bude trva\u0165 do 7 prac. dn\u00ed, ale tento m\u00e1 u\u017e len deklarat\u00f3rny \u00fa\u010dinok.<\/li>\n<li>Pri predaji uveden\u00fdch spolo\u010dnost\u00ed spolupracujeme s\u00a0 advok\u00e1tskymi kancel\u00e1riami, aud\u00edtormi, \u00fa\u010dtovn\u00fdmi kancel\u00e1riami, fyzick\u00fdmi a pr\u00e1vnick\u00fdmi osobami, ktor\u00e9 maj\u00fa z\u00e1ujem o za\u010datie podnikania v v zmysle platn\u00fdch pr\u00e1vnych a \u00fa\u010dtovn\u00fdch pravidiel.<\/li>\n<li>Pokia\u013e pri predaji spolo\u010dnosti je nadob\u00fadate\u013eom obchodn\u00e9ho podielu zahrani\u010dn\u00e1 osoba, je potrebn\u00e9, aby kontaktnou osobou bola osoba so slovenskou \u0161t\u00e1tnou pr\u00edslu\u0161nos\u0165ou (s v\u00fdnimkou \u010deskej republiky).<\/li>\n<\/ul>\n<\/div><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_normal bt_bb_hidden_md bt_bb_hidden_lg\" data-bt-override-class=\"null\"><\/div><\/div><\/div><\/div><div  class=\"bt_bb_column col-xl-4 bt_bb_align_left bt_bb_padding_normal bt_bb_animation_fade_in animate\"  data-width=\"4\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_bottom bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><div  class=\"bt_bb_text\" ><ul>\n<li>Fyzick\u00e1 osoba m\u00f4\u017ee by\u0165 jedin\u00fdm spolo\u010dn\u00edkom najviac v troch spolo\u010dnostiach, spolo\u010dnos\u0165 s jedin\u00fdm spolo\u010dn\u00edkom nem\u00f4\u017ee by\u0165 jedin\u00fdm zakladate\u013eom alebo jedin\u00fdm spolo\u010dn\u00edkom inej spolo\u010dnosti.<\/li>\n<li>Nadob\u00fadate\u013e a prev\u00e1dzate\u013e obchodn\u00e9ho podielu nem\u00f4\u017ee ma\u0165 da\u0148ov\u00e9 a coln\u00e9 nedoplatky, t.j. nem\u00f4\u017ee by\u0165 evidovan\u00fd na verejnom zozname dl\u017en\u00edkov finan\u010dnej spr\u00e1vy.<br \/>\nTU si prekontrolujte, \u010di sa na zozname nenach\u00e1dzate: <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.financnasprava.sk\/<\/a><\/li>\n<li>Nadob\u00fadate\u013e a prev\u00e1dzate\u013e obchodn\u00e9ho podielu nem\u00f4\u017ee ma\u0165 nedoplatky na soci\u00e1lnom poisten\u00ed, t.j. nem\u00f4\u017ee by\u0165 evidovan\u00fd na verejnom zozname dl\u017en\u00edkov soci\u00e1lnej pois\u0165ovni.<br \/>\nTU si prekontrolujte, \u010di sa na zozname nenach\u00e1dzate: <a href=\"https:\/\/www.socpoist.sk\/zoznam-dlznikov\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.socpoist.sk\/<\/a><\/li>\n<li>UPOZORNENIE: \u00da\u010dinnos\u0165ou novely obchodn\u00e9ho z\u00e1konn\u00edka od 01.10.2020 nadob\u00fadate\u013e a prev\u00e1dzate\u013e obchodn\u00e9ho podielu a ani konate\u013e s .r. o. , nem\u00f4\u017ee by\u0165 osoba, vo\u010di ktorej je veden\u00e9 exeku\u010dn\u00e9 konanie, t.j. nem\u00f4\u017ee by\u0165 evidovan\u00fd v registri vydan\u00fdch poveren\u00ed na vykonanie exek\u00facie pod\u013ea Exeku\u010dn\u00e9ho poriadku.<br data-rich-text-line-break=\"true\" \/>TU si prekontrolujte, \u010di sa v registri nenach\u00e1dzate: <a href=\"https:\/\/obcan.justice.sk\/poverenia\/rozsirene-vyhladavanie\">https:\/\/obcan.justice.sk\/poverenia\/rozsirene-vyhladavanie<\/a><br data-rich-text-line-break=\"true\" \/>Pokia\u013e d\u00f4jde k odmietnutiu n\u00e1vrhu obchodn\u00fdm registrom na z\u00e1pis zmeny s. r. o. z d\u00f4vodu, \u017ee nadob\u00fadate\u013e, prev\u00e1dzate\u013e obchodn\u00e9ho podielu, alebo konate\u013e je evidovan\u00fd v registri vydan\u00fdch poveren\u00ed na vykonanie exek\u00facie pod\u013ea Exeku\u010dn\u00e9ho poriadku, bude mo\u017en\u00e9 poda\u0165 n\u00e1mietku vo\u010di nevykonaniu z\u00e1pisu, a\u017e po tom, ako osoba v tomto registri nebude evidovan\u00e1.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section><section data-bb-version=\"4.7.6\" id=\"bt_bb_section6a36e781435d5\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_medium bt_bb_bottom_spacing_large bt_bb_hidden_xs bt_bb_hidden_ms bt_bb_hidden_sm bt_bb_hidden_md bt_bb_hidden_lg bt_bb_hidden_xl\"  data-bt-override-class=\"{&quot;bt_bb_top_spacing_&quot;:{&quot;current_class&quot;:&quot;bt_bb_top_spacing_medium&quot;,&quot;xxl&quot;:&quot;medium&quot;},&quot;bt_bb_bottom_spacing_&quot;:{&quot;current_class&quot;:&quot;bt_bb_bottom_spacing_large&quot;,&quot;xxl&quot;:&quot;large&quot;}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row_wrapper\"><div  class=\"bt_bb_row\"  data-bt-override-class=\"{}\"><div  class=\"bt_bb_column col-xl-12 bt_bb_align_left bt_bb_padding_normal bt_bb_animation_fade_in animate\"  data-width=\"12\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_\"><div class=\"bt_bb_column_content_inner\"><header class=\"bt_bb_headline bt_bb_color_scheme_14 bt_bb_dash_none bt_bb_size_medium bt_bb_align_inherit\" style=\"; --primary-color:#1a243f; --secondary-color:#B07C4B;\" data-bt-override-class=\"{}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_content\"><span><strong>\u010c<\/strong>asto <strong>K<\/strong>laden\u00e9 <strong>O<\/strong>t\u00e1zky<\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_medium\" data-bt-override-class=\"null\"><\/div><div class=\"bt_bb_accordion bt_bb_color_scheme_14 bt_bb_style_filled bt_bb_shape_square\" style=\"; --accordion-primary-color:#1a243f; --accordion-secondary-color:#B07C4B;\" data-closed=closed><div class=\"bt_bb_accordion_item\"><div class=\"bt_bb_accordion_item_title\">Ako je to so zl\u00fa\u010den\u00edm spolo\u010dnost\u00ed a DPH?<\/div><div class=\"bt_bb_accordion_item_content\"><div  class=\"bt_bb_text\" >\n<p>Pri zl\u00fa\u010den\u00ed spolo\u010dnost\u00ed prech\u00e1dza v\u0161etok majetok zanikaj\u00facej spolo\u010dnosti na preberaj\u00facu spolo\u010dnos\u0165. T\u00e1 sa st\u00e1va pr\u00e1vnym n\u00e1stupcom. Pr\u00e1vne \u00fa\u010dinky zl\u00fa\u010denia <strong>platia odo d\u0148a z\u00e1pisu do obchodn\u00e9ho registra,<\/strong> t\u00fdm zaniknut\u00e1 spolo\u010dnos\u0165 str\u00e1ca postavenie samostatn\u00e9ho podnikate\u013esk\u00e9ho subjektu.<\/p>\n<p>Da\u0148ov\u00e9 priznanie k DPH tak pod\u00e1vate dovtedy, k\u00fdm pr\u00e1vnick\u00e1 osoba nie je ofici\u00e1lne zl\u00fa\u010den\u00e1 a zap\u00edsan\u00e1 v obchodnom registri. A\u017e po z\u00e1niku spolo\u010dnosti, zap\u00edsania do obchodn\u00e9ho registra a jej prechodu obchodn\u00e9ho imania na n\u00e1stupcu sa <strong>preberaj\u00faca spolo\u010dnos\u0165 st\u00e1va jeden da\u0148ov\u00fd subjekt.<\/strong> Napr\u00edklad spolo\u010dnos\u0165 A bola \u0161tvr\u0165ro\u010dn\u00fd platite\u013e DPH a n\u00e1stupn\u00edcka spolo\u010dnos\u0165 B mesa\u010dn\u00fdm. Spolo\u010dnos\u0165 B pod\u00e1 <strong>pod svoj\u00edm I\u010c DPH na svojom pr\u00edslu\u0161nom da\u0148ovom \u00farade jedno da\u0148ov\u00e9 priznanie<\/strong> za svoje mesa\u010dn\u00e9 obdobie aj da\u0148ov\u00e9 priznanie za \u0161tvr\u0165ro\u010dn\u00e9 obdobie za zaniknut\u00fa spolo\u010dnos\u0165 A.<\/p>\n<\/div>\n<div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_small\" data-bt-override-class=\"null\"><\/div>\n<\/div><\/div><div class=\"bt_bb_accordion_item\"><div class=\"bt_bb_accordion_item_title\">Ako \u010dasto sa men\u00ed legislat\u00edva v r\u00e1mci f\u00fazie a akviz\u00edcie?<\/div><div class=\"bt_bb_accordion_item_content\"><div  class=\"bt_bb_text\" >\n<p>Posledn\u00e1 zmena t\u00fdkaj\u00faca sa zl\u00fa\u010denia a splynutia obchodn\u00fdch spolo\u010dnost\u00ed bola vykonan\u00e1 novelou z\u00e1kona \u010d. 264\/2017 Z.z., ktor\u00fdm sa doplnil z\u00e1kon \u010d. 513\/1991 Zb. Obchodn\u00fd z\u00e1konn\u00edk. Novela m\u00e1 zabr\u00e1ni\u0165 <strong>nepoctiv\u00fdm f\u00fazi\u00e1m a akviz\u00edci\u00e1m obchodn\u00fdch spolo\u010dnost\u00ed.<\/strong> Legislat\u00edva sa v\u0161eobecne teda men\u00ed, ak je napr\u00edklad <strong>neefekt\u00edvna \u010di zastaran\u00e1.<\/strong><\/p>\n<\/div>\n<div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_small\" data-bt-override-class=\"null\"><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section><section data-bb-version=\"4.7.6\" id=\"123123\" class=\"bt_bb_section bt_bb_layout_wide bt_bb_vertical_align_top bt_bb_top_spacing_ bt_bb_bottom_spacing_\"  data-bt-override-class=\"{&quot;bt_bb_top_spacing_&quot;:{&quot;current_class&quot;:&quot;bt_bb_top_spacing_&quot;,&quot;xxl&quot;:&quot;&quot;},&quot;bt_bb_bottom_spacing_&quot;:{&quot;current_class&quot;:&quot;bt_bb_bottom_spacing_&quot;,&quot;xxl&quot;:&quot;&quot;}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row_wrapper\"><div  class=\"bt_bb_row bt_bb_layout_special btOverlapRight\"  data-bt-override-class=\"{}\"><div  class=\"bt_bb_column col-xl-6 bt_bb_align_right bt_bb_padding_normal bt_bb_animation_fade_in animate\"  data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_ bt_bb_column_background_image\" style=\"background-image:url(&#039;https:\/\/ceskomoravskaaz.com\/wp-content\/uploads\/2019\/11\/inner_background_02.jpg&#039;);\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_130\" data-bt-override-class=\"null\"><\/div><header data-bb-version=\"4.7.6\" class=\"bt_bb_headline bt_bb_subheadline_text_transform_default bt_bb_color_scheme_6 bt_bb_dash_none bt_bb_superheadline bt_bb_size_medium bt_bb_align_inherit\" style=\"; --primary-color:#ffffff; --secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_medium&quot;,&quot;xxl&quot;:&quot;medium&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_superheadline\">KONTAKTUJTE N\u00c1S<\/span><span class=\"bt_bb_headline_content\"><span><strong>Zavolajte n\u00e1m<\/strong> dnes, nap\u00ed\u0161te e-mail alebo zanechajte a <strong>spr\u00e1vu<\/strong><\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_50\" data-bt-override-class=\"null\"><\/div><div data-bb-version=\"4.7.6\" class=\"bt_bb_button bt_bb_color_scheme_6 bt_bb_icon_color_scheme_6 bt_bb_style_outline bt_bb_size_large bt_bb_width_inline bt_bb_shape_square bt_bb_align_inherit btWithIcon\" style=\"; --button-primary-color:#ffffff; --button-secondary-color:#B07C4B;; --button-icon-primary-color:#ffffff; --button-icon-secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_large&quot;,&quot;xxl&quot;:&quot;large&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><a href=\"tel:00421948037298\" target=\"_self\" class=\"bt_bb_link\" title=\"+421 948 037 298\"><div class=\"bt_bb_icon\"><span  data-ico-icon7stroke=\"&#xe670;\" class=\"bt_bb_icon_holder\"><\/span><\/div><div class=\"bt_bb_link\"><span class=\"bt_bb_button_text\">+421 948 037 298<\/span><\/div><\/a><\/div><\/div><\/div><\/div><div  class=\"bt_bb_column col-xl-6 btWithIcon bt_bb_align_left bt_bb_icon_color_scheme_6 bt_bb_padding_normal bt_bb_animation_fade_in animate\" style=\"; --column-icon-primary-color:#ffffff; --column-icon-secondary-color:#B07C4B;\" data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content bt_bb_vertical_align_top bt_bb_color_scheme_\"><div class=\"bt_bb_column_icon\"><span  data-ico-icon7stroke=\"&#xe62c;\" class=\"bt_bb_icon_holder\"><\/span><\/div><div class=\"bt_bb_column_content_inner\"><header data-bb-version=\"4.7.6\" class=\"bt_bb_headline bt_bb_subheadline_text_transform_default bt_bb_color_scheme_14 bt_bb_dash_none bt_bb_size_medium bt_bb_align_inherit\" style=\"; --primary-color:#1a243f; --secondary-color:#B07C4B;\" data-bt-override-class=\"{&quot;bt_bb_size_&quot;:{&quot;current_class&quot;:&quot;bt_bb_size_medium&quot;,&quot;xxl&quot;:&quot;medium&quot;},&quot;bt_bb_align_&quot;:{&quot;current_class&quot;:&quot;bt_bb_align_inherit&quot;,&quot;xxl&quot;:&quot;inherit&quot;}}\"><h3 class=\"bt_bb_headline_tag\"><span class=\"bt_bb_headline_content\"><span>Zavol\u00e1me V\u00e1m sp\u00e4\u0165<\/span><\/span><\/h3><\/header><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_bottom_spacing_normal\" data-bt-override-class=\"null\"><\/div><div data-bb-version=\"4.7.6\" class=\"bt_bb_contact_form_7\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f3694-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fpages%2F3747#wpcf7-f3694-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"3694\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.7\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f3694-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<div class=\"btForm\">\n\t<div class=\"btFormRow btFlex\">\n\t\t<div class=\"btFormColumn\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Meno*\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t\t<div class=\"btFormColumn\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"E-mail*\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"btFormRow\">\n\t\t<div class=\"btFormColumn\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-tel\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-tel wpcf7-validates-as-tel\" aria-invalid=\"false\" placeholder=\"Telefon\" value=\"\" type=\"tel\" name=\"your-tel\" \/><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"btFormRow\">\n\t\t<div class=\"btFormColumn\">\n\t\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Popis*\" name=\"your-message\"><\/textarea><\/span>\n\t\t\t<\/p>\n\t\t<\/div>\n\t<\/div>\n\t<div class=\"btFormButton\">\n\t\t<p><input class=\"wpcf7-form-control has-spinner wpcf7-submit\" type=\"submit\" value=\"ODOSLA\u0164\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- cell_inner --><\/div><!-- cell --><\/div><!-- port --><\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/pages\/3747"}],"collection":[{"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3747"}],"version-history":[{"count":19,"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/pages\/3747\/revisions"}],"predecessor-version":[{"id":3771,"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=\/wp\/v2\/pages\/3747\/revisions\/3771"}],"wp:attachment":[{"href":"https:\/\/ceskomoravskaaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}