[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.tassro.sk\/eu-zavadza-digitalnu-dan\/#Article","mainEntityOfPage":"https:\/\/www.tassro.sk\/eu-zavadza-digitalnu-dan\/","headline":"E\u00da zav\u00e1dza digit\u00e1lnu da\u0148","name":"E\u00da zav\u00e1dza digit\u00e1lnu da\u0148","description":"N\u00e1vrh obsahuje dve \u010dasti: R\u00fdchla oprava, v r\u00e1mci ktorej podniky zaplatia da\u0148 z pr\u00edjmov z ur\u010dit\u00fdch digit\u00e1lnych \u010dinnost\u00ed, ktor\u00e9 v\u00e4\u010d\u0161inou unikaj\u00fa zda\u0148ovaniu, spolu so \u0161ir\u0161ou reformou zda\u0148ovania podnikov s cie\u013eom zabezpe\u010di\u0165, aby sa da\u0148 platila tam, kde sa vytv\u00e1ra zisk. namiesto toho, aby sa objavili \u00fa\u010dtovn\u00edci. \u00a0 Digit\u00e1lne podniky platia ni\u017e\u0161iu da\u0148 zo zisku ako […]","datePublished":"2019-07-07","dateModified":"2019-07-07","author":{"@type":"Person","@id":"https:\/\/www.tassro.sk\/author\/#Person","name":"tassro.sk","url":"https:\/\/www.tassro.sk\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/3064f57e4a87acc15ee08ce03d01afdc2a328e3d2da280f2bcfaabcbd486d62e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3064f57e4a87acc15ee08ce03d01afdc2a328e3d2da280f2bcfaabcbd486d62e?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"tassro.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.tassro.sk\/wp-content\/uploads\/img_a304034_w16815_t1564501021.jpg","url":"https:\/\/www.tassro.sk\/wp-content\/uploads\/img_a304034_w16815_t1564501021.jpg","height":0,"width":0},"url":"https:\/\/www.tassro.sk\/eu-zavadza-digitalnu-dan\/","wordCount":402,"articleBody":"N\u00e1vrh obsahuje dve \u010dasti: R\u00fdchla oprava, v r\u00e1mci ktorej podniky zaplatia da\u0148 z pr\u00edjmov z ur\u010dit\u00fdch digit\u00e1lnych \u010dinnost\u00ed, ktor\u00e9 v\u00e4\u010d\u0161inou unikaj\u00fa zda\u0148ovaniu, spolu so \u0161ir\u0161ou reformou zda\u0148ovania podnikov s cie\u013eom zabezpe\u010di\u0165, aby sa da\u0148 platila tam, kde sa vytv\u00e1ra zisk. namiesto toho, aby sa objavili \u00fa\u010dtovn\u00edci.\u00a0Digit\u00e1lne podniky platia ni\u017e\u0161iu da\u0148 zo zisku ako tradi\u010dn\u00e9 podniky, preto\u017ee virtu\u00e1lna povaha toho, \u010do pred\u00e1vaj\u00fa, im umo\u017e\u0148uje nakupova\u0165 v r\u00f4znych jurisdikci\u00e1ch za najni\u017e\u0161iu sadzbu dane z pr\u00edjmu pr\u00e1vnick\u00fdch os\u00f4b.\u00a0Rozdiel je obrovsk\u00fd: Eur\u00f3pska komisia, v\u00fdkonn\u00e1 zlo\u017eka E\u00da, odhaduje, \u017ee digit\u00e1lne podniky platia efekt\u00edvnu da\u0148ov\u00fa sadzbu na svoj zisk len 9,5% v porovnan\u00ed s 23,2% pre in\u00e9 podniky. Pod\u013ea neho to nar\u00fa\u0161a trhy a, ako sa eur\u00f3pske ekonomiky \u010doraz viac s\u0165ahuj\u00fa online, nar\u00fa\u0161aj\u00fa da\u0148ov\u00e9 z\u00e1klady \u010dlensk\u00fdch \u0161t\u00e1tov E\u00da.\u00a0Prv\u00fdm z nich je r\u00fdchla oprava, ktor\u00e1 \u010dlensk\u00fdm \u0161t\u00e1tom E\u00da umo\u017e\u0148uje zavies\u0165 da\u0148 z pr\u00edjmov z ur\u010dit\u00fdch \u010dinnost\u00ed on-line, ktor\u00e9 s\u00fa pod\u013ea platnej legislat\u00edvy \u0165a\u017eko zdanite\u013en\u00e9.\u00a0Komisia navrhuje, aby sa krajin\u00e1m umo\u017enilo zda\u0148ova\u0165 pr\u00edjmy z predaja on-line reklamn\u00e9ho priestoru alebo \u00fadajov vytvoren\u00fdch z inform\u00e1ci\u00ed poskytnut\u00fdch pou\u017e\u00edvate\u013eom a aby p\u00f4sobili ako sprostredkovatelia, napr\u00edklad pri spr\u00e1ve online trhov. Da\u0148 by sa vz\u0165ahovala len na spolo\u010dnosti s celosvetov\u00fdm pr\u00edjmom viac ako 750 mili\u00f3nov EUR (925 mili\u00f3nov USD) a pr\u00edjmami E\u00da vo v\u00fd\u0161ke najmenej 50 mili\u00f3nov EUR.\u00a0T\u00e1to predbe\u017en\u00e1 sadzba dane z pr\u00edjmov by bola ove\u013ea ni\u017e\u0161ia ako v\u0161eobecn\u00e1 sadzba dane zo zisku spolo\u010dnosti. Komisia odhaduje, \u017ee by mohla \u010dlensk\u00fdm \u0161t\u00e1tom prinies\u0165 ro\u010dne 5 mili\u00e1rd EUR, ak by sa stanovila na 3 percent\u00e1.Druh\u00fdm n\u00e1vrhom je umo\u017eni\u0165 \u010dlensk\u00fdm \u0161t\u00e1tom zda\u0148ova\u0165 zisky z tak\u00fdchto digit\u00e1lnych \u010dinnost\u00ed, aj ke\u010f spolo\u010dnos\u0165 nem\u00e1 fyzick\u00fa pr\u00edtomnos\u0165 v krajine. Internet umo\u017e\u0148uje spolo\u010dnostiam, ako je napr\u00edklad Google, doru\u010dova\u0165 reklamy na celom svete, napr\u00edklad pred internetom by museli vlastni\u0165 telev\u00edzne siete alebo tla\u010diarensk\u00e9 stroje, alebo pred\u00e1va\u0165 \u010dasopisy prostredn\u00edctvom ve\u013ekoobchodn\u00edkov alebo kioskov, aby mali rovnak\u00fd dosah.                                                                                                                                                                                                                                                                                                                                                                                        5\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"E\u00da zav\u00e1dza digit\u00e1lnu da\u0148","item":"https:\/\/www.tassro.sk\/eu-zavadza-digitalnu-dan\/#breadcrumbitem"}]}]