{"id":6281,"date":"2023-01-22T14:21:42","date_gmt":"2023-01-22T13:21:42","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=6281"},"modified":"2023-01-15T14:24:14","modified_gmt":"2023-01-15T13:24:14","slug":"spotrebni-dan-kdo-ji-musi-platit","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/","title":{"rendered":"Spot\u0159ebn\u00ed da\u0148 \u2013 kdo ji mus\u00ed platit?"},"content":{"rendered":"<p dir=\"ltr\"><strong>Spot\u0159ebn\u00ed da\u0148 se \u0159\u00edd\u00ed z\u00e1konem \u010d. 353\/2003 Sb. o spot\u0159ebn\u00edch dan\u00edch. Jeho obsahem je definice pl\u00e1tc\u016f spot\u0159ebn\u00edch dan\u00ed a p\u0159edm\u011btu dan\u011b. Mimo jin\u00e9 se zab\u00fdv\u00e1 vznikem da\u0148ov\u00e9 povinnosti, metodikou v\u00fdpo\u010dtu, sazbami dan\u011b, zda\u0148ovac\u00edm odbob\u00edm, da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm a vytv\u00e1\u0159\u00ed tiskopisy ke spot\u0159ebn\u00edm dan\u00edm.\u00a0<\/strong><\/p>\n<p dir=\"ltr\">Pokud sv\u00e9 podnik\u00e1n\u00ed zam\u011b\u0159ujete na prodej alkoholick\u00fdch n\u00e1poj\u016f, tab\u00e1kov\u00fdch v\u00fdrobk\u016f nebo pohonn\u00fdch hmot, je dobr\u00e9 zn\u00e1t specifikaci spot\u0159ebn\u00ed dan\u011b, kterou nab\u00edz\u00ed dne\u0161n\u00ed \u010dl\u00e1nek.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e4f160e68d2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e4f160e68d2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Spotrebni_dan\" >Spot\u0159ebn\u00ed da\u0148<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Zakon_o_spotrebnich_danich\" >Z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Kdo_je_platcem_spotrebni_dane\" >Kdo je pl\u00e1tcem spot\u0159ebn\u00ed dan\u011b?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Jaka_je_vyse_spotrebni_dane\" >Jak\u00e1 je v\u00fd\u0161e spot\u0159ebn\u00ed dan\u011b?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Dan_z_mineralnich_oleju\" >Da\u0148 z miner\u00e1ln\u00edch olej\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Dan_z_lihu\" >Da\u0148 z lihu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Dan_z_tabaku_a_tabakovych_vyrobku\" >Da\u0148 z tab\u00e1ku a tab\u00e1kov\u00fdch v\u00fdrobk\u016f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Dan_z_piva\" >Da\u0148 z piva<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/#Dan_z_vina\" >Da\u0148 z v\u00edna<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Spotrebni_dan\"><\/span>Spot\u0159ebn\u00ed da\u0148<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">Spot\u0159ebn\u00ed da\u0148 lze definovat jako<strong> nep\u0159\u00edmou selektivn\u00ed da\u0148, jej\u00ed\u017e spr\u00e1vu vykon\u00e1v\u00e1 od roku 2004 Celn\u00ed \u00fa\u0159ad.<\/strong> Jej\u00edm \u00fa\u010delem je regulace spot\u0159eby v\u00fd\u0161e uveden\u00fdch komodit, kter\u00e9 maj\u00ed negativn\u00ed dopad na zdrav\u00ed lid\u00ed a na \u017eivotn\u00ed prost\u0159ed\u00ed. Vyb\u00edran\u00e9 pen\u00edze <strong>tvo\u0159\u00ed 14 % p\u0159\u00edjmu st\u00e1tn\u00edho rozpo\u010dtu.<\/strong> D\u016fvodem vysok\u00e9 dan\u011b je p\u0159edpoklad sn\u00ed\u017een\u00ed spot\u0159eby vyjmenovan\u00fdch komodit. \u010c\u00e1st vybran\u00fdch pen\u011bz se vyu\u017e\u00edv\u00e1 p\u0159\u00edmo ke sn\u00ed\u017een\u00ed negativn\u00edho dopadu, nap\u0159. podpora odvyk\u00e1n\u00ed kou\u0159en\u00ed.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Zakon_o_spotrebnich_danich\"><\/span>Z\u00e1kon o spot\u0159ebn\u00edch dan\u00edch<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\"><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2003-353\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 353\/2003 Sb.<\/a> o spot\u0159ebn\u00edch dan\u00edch <strong>upravuje podm\u00ednky zda\u0148ov\u00e1n\u00ed miner\u00e1ln\u00edch olej\u016f, lihu, piva, v\u00edna a meziprodukt\u016f a tab\u00e1kov\u00fdch v\u00fdrobk\u016f<\/strong>. D\u00e1le ur\u010duje zp\u016fsob zna\u010den\u00ed a prodeje tab\u00e1kov\u00fdch v\u00fdrobk\u016f a n\u011bkter\u00fdch miner\u00e1ln\u00edch olej\u016f, zp\u016fsob barven\u00ed a zna\u010dkov\u00e1n\u00ed vybran\u00fdch a n\u011bkter\u00fdch dal\u0161\u00edch miner\u00e1ln\u00edch olej\u016f. Krom\u011b toho sleduje nakl\u00e1d\u00e1n\u00ed se zvl\u00e1\u0161tn\u00edmi miner\u00e1ln\u00edmi oleji a nakl\u00e1d\u00e1n\u00ed se surov\u00fdm tab\u00e1kem.<\/p>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Kdo_je_platcem_spotrebni_dane\"><\/span>Kdo je pl\u00e1tcem spot\u0159ebn\u00ed dan\u011b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">Pl\u00e1tcem spot\u0159ebn\u00ed dan\u011b je fyzick\u00e1 nebo pr\u00e1vn\u00ed osoba, kter\u00e1 se zab\u00fdv\u00e1 dod\u00e1vkou, v\u00fdrobou nebo prodejem komodit, kter\u00e9 spadaj\u00ed do kategorie pro platbu spot\u0159ebn\u00ed dan\u011b. Pl\u00e1tce spot\u0159ebn\u00ed dan\u011b se registruje na celn\u00edm \u00fa\u0159ad\u011b pod s\u00eddlem firmy v p\u0159\u00edpad\u011b, \u017ee podnik\u00e1 jako pr\u00e1vnick\u00e1 osoba. V p\u0159\u00edpad\u011b, \u017ee podnik\u00e1 jako fyzick\u00e1 osoba registruje se pod sv\u00fdm trval\u00fdm bydli\u0161t\u011bm. <a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-portal-podani\/\" target=\"_blank\" rel=\"noopener\">Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> pod\u00e1v\u00e1 fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba do 25. dne po ka\u017ed\u00e9m ukon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed, tzn. ka\u017ed\u00fd kalend\u00e1\u0159n\u00ed m\u011bs\u00edc. Zaj\u00edmavost\u00ed je, \u017ee se <strong>da\u0148 vztahuje na i po\u0161kozen\u00e9, znehodnocen\u00e9 nebo dokonce ztracen\u00e9 zbo\u017e\u00ed.\u00a0<\/strong><\/p>\n<div id=\"attachment_6283\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-6283\" class=\"wp-image-6283 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/AdobeStock_278539634-930x620.jpeg\" alt=\"Spot\u0159ebn\u00ed da\u0148\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-6283\" class=\"wp-caption-text\">Da\u0148 z miner\u00e1ln\u00edch olej\u016f se t\u00fdk\u00e1 benz\u00ednu, nafty, LPG apod.<\/p><\/div>\n<h2 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Jaka_je_vyse_spotrebni_dane\"><\/span>Jak\u00e1 je v\u00fd\u0161e spot\u0159ebn\u00ed dan\u011b?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\">Spot\u0159ebn\u00ed da\u0148 nen\u00ed dan\u00ed, kter\u00e1 by m\u011bla jasnou v\u00fd\u0161i. Ka\u017ed\u00fd typ produktu, ze kter\u00e9ho se spot\u0159ebn\u00ed da\u0148 plat\u00ed, <strong>m\u00e1 jinou v\u00fd\u0161i platby dan\u011b.<\/strong> Da\u0148 se dokonce po\u010d\u00edt\u00e1 i v r\u016fzn\u00fdch m\u011brn\u00fdch jednotk\u00e1ch podle typu produktu \u2013 nap\u0159i. v kilogramech, kusech \u010di litrech. Spot\u0159ebn\u00edmi dan\u011bmi jsou:<\/p>\n<ul>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>Da\u0148\u00a0z miner\u00e1ln\u00edch olej\u016f,<\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>da\u0148\u00a0z lihu,<\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>da\u0148\u00a0z piva,<\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>da\u0148\u00a0z v\u00edna a meziprodukt\u016f,<\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>da\u0148 z tab\u00e1kov\u00fdch v\u00fdrobk\u016f,<\/strong><\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\"><strong>da\u0148\u00a0ze surov\u00e9ho tab\u00e1ku.<\/strong><\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Spot\u0159ebn\u00ed da\u0148 u cigaret se uv\u00e1d\u00ed v korun\u00e1ch za kus, u alkoholu za litr a u surov\u00e9ho tab\u00e1ku za kilogram.<\/p>\n<p dir=\"ltr\"><span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span><\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Dan_z_mineralnich_oleju\"><\/span>Da\u0148 z miner\u00e1ln\u00edch olej\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Da\u0148 z miner\u00e1ln\u00edch olej\u016f se t\u00fdk\u00e1 <strong>benz\u00ednu, nafty, LPG apod.<\/strong> Ka\u017ed\u00e1 z t\u011bchto komodit m\u00e1 svou sazbu dan\u011b a po\u010d\u00edt\u00e1 se v litrech nebo v tun\u00e1ch.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Dan_z_lihu\"><\/span>Da\u0148 z lihu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Da\u0148 z lihu se t\u00fdk\u00e1 alkoholick\u00fdch n\u00e1poj\u016f s obsahem etanolu v\u011bt\u0161\u00edm ne\u017e 1, 2 %. V\u00fdjimku zde tvo\u0159\u00ed pivo a v\u00edno, kter\u00e9 maj\u00ed svou sazbu dan\u011b. U lihov\u00fdch n\u00e1poj\u016f se z\u00e1klad dan\u011b po\u010d\u00edt\u00e1 z mno\u017estv\u00ed lihu v hektolitrech. V\u00fd\u0161e dan\u011b se m\u011bn\u00ed podle typu lihoviny.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Dan_z_tabaku_a_tabakovych_vyrobku\"><\/span>Da\u0148 z tab\u00e1ku a tab\u00e1kov\u00fdch v\u00fdrobk\u016f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Mezi tab\u00e1kov\u00e9 v\u00fdrobky pat\u0159\u00ed cigarety, doutn\u00edky, cigarillos a tab\u00e1k ke kou\u0159en\u00ed.\u00a0V\u00fd\u0161e dan\u011b u doutn\u00edk\u016f, cigarillos a tab\u00e1ku ke kou\u0159en\u00ed se po\u010d\u00edt\u00e1 jako sou\u010din z\u00e1kladu dan\u011b a pevn\u00e9 sazby dan\u011b, p\u0159i\u010dem\u017e pro v\u00fdpo\u010det dan\u011b z tab\u00e1ku ke kou\u0159en\u00ed je rozhoduj\u00edc\u00ed hmotnost tab\u00e1ku. Z\u00e1kladem dan\u011b u doutn\u00edk\u016f a cigarillos je mno\u017estv\u00ed vyj\u00e1d\u0159en\u00e9 v kusech, u tab\u00e1ku ke kou\u0159en\u00ed mno\u017estv\u00ed vyj\u00e1d\u0159en\u00e9 v kilogramech.<\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Dan_z_piva\"><\/span>Da\u0148 z piva<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">Za pivo se pova\u017euje v\u00fdrobek, kter\u00fd obsahuje<strong> v\u00edce ne\u017e 0,5 % objemov\u00e9ho alkoholu.<\/strong> Z\u00e1kladem spot\u0159ebn\u00ed dan\u011b z piva je mno\u017estv\u00ed piva vyj\u00e1d\u0159en\u00e9 v hektolitrech, Da\u0148 z piva se li\u0161\u00ed podle velikost pivovaru. Mal\u00fd pivovar, kter\u00fd ro\u010dn\u011b vyrob\u00ed m\u00e9n\u011b ne\u017e 200 000 hektolitr\u016f piva, m\u00e1 ni\u017e\u0161\u00ed sazbu ne\u017e velk\u00fd pivovar. Sazba se ur\u010duje podle hmotnostn\u00edho procenta extraktu p\u016fvodn\u00ed mladiny v hektolitrech. V p\u0159\u00edpad\u011b, \u017ee se pivo vyr\u00e1b\u00ed pro dom\u00e1c\u00ed vyu\u017eit\u00ed, pro vlastn\u00ed spot\u0159ebu a pro spot\u0159ebu \u010dlen\u016f dom\u00e1cnosti a jejich host\u016f, je <strong>pivo do 2 000 l za rok od dan\u011b osvobozeno za podm\u00ednky, \u017ee nedojde k prodeji.\u00a0<\/strong><\/p>\n<h3 dir=\"ltr\"><span class=\"ez-toc-section\" id=\"Dan_z_vina\"><\/span>Da\u0148 z v\u00edna<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\">P\u0159edm\u011btem dan\u011b z v\u00edna a meziprodukt\u016f, kter\u00e9 se podle z\u00e1kona \u0159ad\u00ed k platb\u011b spot\u0159ebn\u00ed<a href=\"https:\/\/orangeacademy.cz\/clanky\/vanocni-darky-ve-firme-z-pohledu-dani\/\" target=\"_blank\" rel=\"noopener\"> dan\u011b jsou v\u00edna<\/a>, fermentovan\u00e9 n\u00e1poje a meziprodukty, kter\u00e9 obsahuj\u00ed <strong>v\u00edce ne\u017e 1,2 % a nejv\u00fd\u0161e 22 % objemov\u00e9ho alkoholu.<\/strong> Z\u00e1kladem spot\u0159ebn\u00ed dan\u011b z v\u00edna a meziprodukt\u016f je mno\u017estv\u00ed v\u00edna a meziprodukt\u016f vyj\u00e1d\u0159en\u00e9 v hektolitrech. Z\u00e1kona o spot\u0159ebn\u00edch dan\u00edch rozli\u0161uje:<\/p>\n<ul>\n<li dir=\"ltr\">\n<p dir=\"ltr\">\u0161umiv\u00e1 v\u00edna<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">tich\u00e1 v\u00edna<\/p>\n<\/li>\n<li dir=\"ltr\">\n<p dir=\"ltr\">meziprodukty<\/p>\n<\/li>\n<\/ul>\n<p dir=\"ltr\">Spot\u0159ebn\u00ed da\u0148 z v\u00edna se <strong>odv\u00e1d\u00ed z tich\u00fdch a \u0161umiv\u00fdch v\u00edn i z jejich meziprodukt\u016f.<\/strong> V\u00fdjimku tvo\u0159\u00ed fyzick\u00e9 osoby, kter\u00e9 vyr\u00e1b\u00ed tich\u00e1 v\u00edna a za kalend\u00e1\u0159n\u00ed rok ho nevyprodukuj\u00ed v\u00edce ne\u017e 2 000 litr\u016f. V takov\u00e9m p\u0159\u00edpad\u011b jsou od dan\u011b osvobozeny.<\/p>\n<p dir=\"ltr\">V\u00fd\u0161e sazeb se u jednotliv\u00fdch produkt\u016f <strong>ka\u017ed\u00fd rok m\u011bn\u00ed.<\/strong>\u00a0Aktu\u00e1ln\u00ed \u00fadaje uv\u00e1d\u00ed v\u017edy celn\u00ed \u00fa\u0159ad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spot\u0159ebn\u00ed da\u0148 se \u0159\u00edd\u00ed z\u00e1konem \u010d. 353\/2003 Sb. o spot\u0159ebn\u00edch dan\u00edch. Jeho obsahem je definice pl\u00e1tc\u016f spot\u0159ebn\u00edch dan\u00ed a p\u0159edm\u011btu dan\u011b. Mimo jin\u00e9 se zab\u00fdv\u00e1 vznikem da\u0148ov\u00e9 povinnosti, metodikou v\u00fdpo\u010dtu, sazbami dan\u011b, zda\u0148ovac\u00edm odbob\u00edm, da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm a vytv\u00e1\u0159\u00ed tiskopisy ke spot\u0159ebn\u00edm dan\u00edm.\u00a0 Pokud sv\u00e9 podnik\u00e1n\u00ed zam\u011b\u0159ujete na prodej alkoholick\u00fdch n\u00e1poj\u016f, tab\u00e1kov\u00fdch v\u00fdrobk\u016f nebo pohonn\u00fdch hmot, [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":6282,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[9],"tags":[300,25],"class_list":["post-6281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vzdelavani","tag-dan","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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tab\u00e1kov\u00fdch v\u00fdrobk\u016f a pohonn\u00fdch hmot, je dobr\u00e9 zn\u00e1t specifikaci spot\u0159ebn\u00ed dan\u011b.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/spotrebni-dan-kdo-ji-musi-platit\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-22T13:21:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/12\/AdobeStock_140421629-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tereza Mal\u00edkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" 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