[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.rocepo.sk\/viete-kto-je-zavislou-osobou-na-transferove-ocenovanie\/#Article","mainEntityOfPage":"https:\/\/www.rocepo.sk\/viete-kto-je-zavislou-osobou-na-transferove-ocenovanie\/","headline":"Viete kto je z\u00e1vislou osobou na transferov\u00e9 oce\u0148ovanie?","name":"Viete kto je z\u00e1vislou osobou na transferov\u00e9 oce\u0148ovanie?","description":"V s\u00fa\u010dasnosti u\u017e zn\u00e1mej\u0161\u00ed pojem, ale st\u00e1le nie jeden z t\u00fdch najzn\u00e1mej\u0161\u00ed. Na \u00fazem\u00ed Slovenska","datePublished":"2020-06-19","dateModified":"2020-06-19","author":{"@type":"Person","@id":"https:\/\/www.rocepo.sk\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.rocepo.sk\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4ae18345300f35922a2a7b2caa17564b68acab8514eff939a8a019efde378c24?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4ae18345300f35922a2a7b2caa17564b68acab8514eff939a8a019efde378c24?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"rocepo.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.rocepo.sk\/wp-content\/uploads\/img_a312768_w16627_t1593153565.jpg","url":"https:\/\/www.rocepo.sk\/wp-content\/uploads\/img_a312768_w16627_t1593153565.jpg","height":0,"width":0},"url":"https:\/\/www.rocepo.sk\/viete-kto-je-zavislou-osobou-na-transferove-ocenovanie\/","about":["Business"],"wordCount":499,"articleBody":"         V s\u00fa\u010dasnosti u\u017e zn\u00e1mej\u0161\u00ed pojem, ale st\u00e1le nie jeden z t\u00fdch najzn\u00e1mej\u0161\u00ed. Na \u00fazem\u00ed Slovenska sa dlhodobo nepou\u017e\u00edval a ke\u010f sa pou\u017e\u00edval sp\u00e1jal sa sk\u00f4r s v\u00e4\u010d\u0161\u00edmi spolo\u010dnos\u0165ami, ktor\u00fdch distrib\u00facia siahala za hranice na\u0161ej krajiny. Transferov\u00e9 oce\u0148ovanie je u\u017e v\u0161ak s\u00fa\u010das\u0165ou aj men\u0161\u00edch podnikate\u013eov a je potrebn\u00e9 sa s n\u00edm vysporiada\u0165.  Ak\u00e1 je podstata transferov\u00e9ho oce\u0148ovania? V tejto \u010dasti \u010dl\u00e1nku sa v\u00e1m budeme sna\u017ei\u0165 ve\u013emi jednoducho a ve\u013emi v\u0161eobecne vysvetli\u0165, \u010do vlastne transferov\u00e9 oce\u0148ovanie je. Cel\u00e1 podstata transferov\u00e9ho oce\u0148ovania spo\u010d\u00edva v jednoduchosti v tom, \u017ee zabra\u0148uje spolo\u010dnostiam, firm\u00e1m ale aj men\u0161\u00edm podnikate\u013eov nadstavova\u0165 ceny produktov, v\u00fdrobkov, \u010di slu\u017eieb tak aby si vlastne z\u00e1merne obi\u0161li, \u010di zn\u00ed\u017eili svoje da\u0148ov\u00e9 povinnosti. Tak\u00e9to transferov\u00e9 oce\u0148ovanie teda rie\u0161i probl\u00e9m s obch\u00e1dzan\u00edm dan\u00ed, a to medzi podnikaj\u00facim subjektov a z\u00e1vislou osobou. V \u010fal\u0161ej \u010dasti \u010dl\u00e1nku si pribl\u00ed\u017eime koho pova\u017eujeme za z\u00e1visl\u00fa osobu. Po\u010fme si definova\u0165 z\u00e1visl\u00fa osobu Z\u00e1vislou osobou, sa rozumie bl\u00edzka osoba, alebo osoba ekonomicky, \u010di person\u00e1lne alebo osoba inak\u0161ie prepojen\u00e1 na podnikate\u013esk\u00fd subjekt a potom subjekt, ktor\u00fd je s\u00fa\u010das\u0165ou konsolidovan\u00e9ho celku. V stru\u010dnosti si v tejto \u010dasti zadefinujeme jednotliv\u00e9 z\u00e1visl\u00e9 osoby. Za\u010dneme teda bl\u00edzkou osobou, spravidla ide o osobu, ktor\u00e1 je v rodinn\u00fdm pr\u00edslu\u0161n\u00edkom a aj t\u00fdm \u0161ir\u0161\u00edm rodinn\u00fdm pr\u00edslu\u0161n\u00edkom. \u010eal\u0161ou z\u00e1vislou osobou, teda ekonomick\u00e9 \u010di person\u00e1lne prepojenie ide vlastne o osoby, ktor\u00e9 s\u00fa vo vz\u0165ahu nadriadenom, podriadenom, riadiacim org\u00e1nom je jedna osoba a podobne. In\u00fdm prepojen\u00edm sa mysl\u00ed vz\u0165ah, ktor\u00fd sa vytvor\u00ed na z\u00e1klade my\u0161lienky \u00faniku na dani, zn\u00ed\u017een\u00ed dan\u00ed a pod. Z\u00e1visl\u00e9 osoby, ktor\u00e9 zara\u010fujeme do jedn\u00e9ho konsolidovan\u00e9ho celku, m\u00f4\u017eeme vo v\u0161eobecnosti definova\u0165 ako dva s\u00fabory, ktor\u00e9 s\u00fa na sebe navz\u00e1jom z\u00e1visl\u00e9, teda dc\u00e9rske spolo\u010dnosti a podobne.   \u010co \u010falej s transferov\u00fdm oce\u0148ovan\u00edm? V pr\u00edpade, ak sa potrebujete dozvedie\u0165 viac, \u010do sa t\u00fdka transferov\u00e9ho oce\u0148ovania, ur\u010dite sa obr\u00e1\u0165te na internetov\u00e9 str\u00e1nky spolo\u010dnosti https:\/\/www.easystart.sk, kde n\u00e1jdete ve\u013ek\u00e9 mno\u017estvo d\u00f4le\u017eit\u00fdch, podstatn\u00fdch a zauj\u00edmav\u00fdch inform\u00e1cii, ale okrem toho aj odborn\u00e9 poradenstvo na dan\u00fa problematiku. \u010co je v\u0161ak d\u00f4le\u017eit\u00e9, dbajte na to, aby ste si pre odborn\u00e9 poradenstvo, pr\u00edpadne pre agendu, vybrali kvalitn\u00fa spolo\u010dnos\u0165, ktor\u00e1 m\u00e1 transferov\u00e9 oce\u0148ovanie, ako sa hovor\u00ed, v mal\u00ed\u010dku. V s\u00fa\u010dasnosti existuje ve\u013ek\u00e1 konkurencia na trhu s odborn\u00fdmi slu\u017ebami a je potrebn\u00e9 si skuto\u010dne vybera\u0165 t\u00fdch najlep\u0161\u00edch.                                                                                                                                                                                                                                                                                                                                                                                           4.3\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Viete kto je z\u00e1vislou osobou na transferov\u00e9 oce\u0148ovanie?","item":"https:\/\/www.rocepo.sk\/viete-kto-je-zavislou-osobou-na-transferove-ocenovanie\/#breadcrumbitem"}]}]