{"id":7910,"date":"2025-09-02T13:37:08","date_gmt":"2025-09-02T13:37:08","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7910"},"modified":"2025-09-02T13:43:04","modified_gmt":"2025-09-02T13:43:04","slug":"z-praxe-a-poznatkov-odbornej-verejnosti","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/z-praxe-a-poznatkov-odbornej-verejnosti\/","title":{"rendered":"Z praxe a poznatkov odbornej verejnosti"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/kltaudit.sk\/sk\/wp-json\/wp\/v2\/posts\/7910\" class=\"qtranxs-available-language-link qtranxs-available-language-link-sk\" title=\"Slovensky\">Slovak<\/a>.<\/p><p><\/p>\n<h1><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/DFT.png\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-7913\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/DFT.png\" alt=\"\" width=\"512\" height=\"345\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/DFT.png 512w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/DFT-300x202.png 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/a><\/h1>\n<h1>Z praxe a poznatkov odbornej verejnosti<\/h1>\n<p><strong>T\u00e1to \u010das\u0165 stoj\u00ed na tom, \u010do sa deje priamo v ter\u00e9ne. Zameriavame sa na da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT): \u010do dnes m\u00e4tie firmy a \u00fa\u010dtovn\u00edkov, kde interpret\u00e1cie nar\u00e1\u017eaj\u00fa na prax a ak\u00e9 rie\u0161enia odpor\u00fa\u010daj\u00fa odborn\u00edci. \u010citate\u013e tu n\u00e1jde jasn\u00e9 odpovede na k\u013e\u00fa\u010dov\u00e9 ot\u00e1zky \u2013 kto je da\u0148ovn\u00edk, \u010do je \u201e\u010dinnos\u0165 v tuzemsku\u201c, ako uchopi\u0165 pre\u00fa\u010dtovan\u00e9 n\u00e1klady a vn\u00fatroskupinov\u00e9 transakcie, kde platia v\u00fdnimky \u2013 a predov\u0161etk\u00fdm, ako si nastavi\u0165 procesy, aby sa predi\u0161lo zbyto\u010dn\u00e9mu riziku.<\/strong><br \/>\n<!--more--><\/p>\n<h2>Hlavn\u00e9 probl\u00e9my v praxi \u2013 da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT)<\/h2>\n<p>Z\u00e1kon o dani z finan\u010dn\u00fdch transakci\u00ed (ZDFT) je uk\u00e1\u017ekov\u00fdm pr\u00edkladom, ako r\u00fdchle prijatie legislat\u00edvy bez odbornej diskusie m\u00f4\u017ee vyvola\u0165 viac ot\u00e1zok ne\u017e odpoved\u00ed. U\u017e jeho schva\u013eovanie sprev\u00e1dzali ur\u00fdchlen\u00e9 noveliz\u00e1cie, ktor\u00e9 s\u00edce odstr\u00e1nili niektor\u00e9 najvypuklej\u0161ie probl\u00e9my, no k\u013e\u00fa\u010dov\u00e9 interpreta\u010dn\u00e9 nejasnosti zostali.<\/p>\n<p>Odborn\u00edci zdru\u017een\u00ed v <strong>SKDP<\/strong> v Bulletine poukazuj\u00fa na to, \u017ee DFT m\u00e1 potenci\u00e1l zasiahnu\u0165 prakticky ka\u017ed\u00e9ho \u2013 podnikate\u013eov, zahrani\u010dn\u00e9 spolo\u010dnosti, banky aj fyzick\u00e9 osoby \u2013 a napriek tomu obsahuje mno\u017estvo medzier. V praxi sa ukazuje, \u017ee z\u00e1kon je koncipovan\u00fd sk\u00f4r ako r\u00fdchla reakcia na potrebu pr\u00edjmov do rozpo\u010dtu, ne\u017e ako premyslen\u00fd a stabiln\u00fd da\u0148ov\u00fd n\u00e1stroj.<\/p>\n<p>Medzi najv\u00e1\u017enej\u0161ie probl\u00e9my patr\u00ed:<\/p>\n<ul>\n<li><strong>Kto je da\u0148ovn\u00edk?<\/strong><\/li>\n<\/ul>\n<p>Organiza\u010dn\u00e9 zlo\u017eky zahrani\u010dn\u00fdch os\u00f4b s\u00fa pod\u013ea ZDFT pova\u017eovan\u00e9 za samostatn\u00fdch da\u0148ovn\u00edkov \u2013 \u010do je v rozpore s ust\u00e1lenou praxou pri dani z pr\u00edjmov a DPH. Ide o pr\u00e1vnu fikciu, ktor\u00e1 m\u00f4\u017ee v praxi prinies\u0165 v\u00e1\u017ene aplika\u010dn\u00e9 komplik\u00e1cie.<\/p>\n<ul>\n<li><strong>\u00a0<\/strong><strong>\u010co znamen\u00e1 \u201evykon\u00e1va \u010dinnos\u0165 v tuzemsku\u201c?<\/strong><\/li>\n<\/ul>\n<p>Finan\u010dn\u00e1 spr\u00e1va interpretuje tento pojem ve\u013emi \u0161iroko \u2013 od kancel\u00e1rie a platformy a\u017e po poistn\u00e9 riziko. Tento v\u00fdklad v\u0161ak nem\u00e1 oporu priamo v z\u00e1kone a m\u00f4\u017ee narazi\u0165 na limity pr\u00e1vnej istoty.<\/p>\n<ul>\n<li><strong>Pre\u00fa\u010dtovan\u00e9 n\u00e1klady a vn\u00fatroskupinov\u00e9 transakcie.<\/strong><\/li>\n<\/ul>\n<p>Pravidl\u00e1 zda\u0148ovania v r\u00e1mci skup\u00edn nie s\u00fa jasn\u00e9, \u010do prin\u00e1\u0161a riziko dvojit\u00e9ho zdanenia aj zv\u00fd\u0161en\u00fa neistotu pre podniky p\u00f4sobiace v skupin\u00e1ch.<\/p>\n<ul>\n<li><strong>V\u00fdnimky a vy\u0148at\u00e9 subjekty.<\/strong><\/li>\n<\/ul>\n<p>ZDFT obsahuje \u010doraz \u0161ir\u0161\u00ed zoznam v\u00fdnimiek \u2013 od Soci\u00e1lnej pois\u0165ovne, cez neziskov\u00e9 organiz\u00e1cie a\u017e po \u0161koly. Hoci z\u00e1merom bolo chr\u00e1ni\u0165 verejnoprospe\u0161n\u00e9 in\u0161tit\u00facie, roz\u0161irovanie v\u00fdnimiek bez jasnej logiky vyvol\u00e1va ot\u00e1zniky nad rovnos\u0165ou zaobch\u00e1dzania.<\/p>\n<ul>\n<li><strong>\u00dastavn\u00e1 udr\u017eate\u013enos\u0165.<\/strong><\/li>\n<\/ul>\n<p>Viacer\u00e9 usmernenia Ministerstva financi\u00ed id\u00fa nad r\u00e1mec z\u00e1kona. Preto odborn\u00edci zd\u00f4raz\u0148uj\u00fa z\u00e1sadu <em>in dubio pro mitius<\/em> \u2013 teda v pr\u00edpade pochybnost\u00ed rozhodova\u0165 v prospech da\u0148ovn\u00edka.<\/p>\n<h3><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/hlavne\u0301-proble\u0301my.png\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-7915\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/hlavne\u0301-proble\u0301my.png\" alt=\"\" width=\"264\" height=\"270\" \/><\/a><\/h3>\n<h3>Z\u00e1ver<\/h3>\n<p>Da\u0148 z finan\u010dn\u00fdch transakci\u00ed je novou a z\u00e1sadnou sk\u00fa\u0161kou slovensk\u00e9ho da\u0148ov\u00e9ho syst\u00e9mu. Mala by\u0165 stabiln\u00fdm a predv\u00eddate\u013en\u00fdm pr\u00edjmom pre \u0161t\u00e1t, no zatia\u013e priniesla pr\u00e1vnu neistotu a \u0165a\u017ekosti v aplika\u010dnej praxi. Odborn\u00e1 verejnos\u0165 vol\u00e1 po jasnom vymedzen\u00ed z\u00e1kladn\u00fdch pojmov, spresnen\u00ed okruhu da\u0148ovn\u00edkov a re\u0161pektovan\u00ed princ\u00edpov pr\u00e1vnej istoty.<\/p>\n<p>V\u00fdzvou nasleduj\u00facich mesiacov bude n\u00e1js\u0165 rovnov\u00e1hu medzi z\u00e1ujmom \u0161t\u00e1tu na v\u00fdbere dan\u00ed a potrebou spravodliv\u00e9ho, predv\u00eddate\u013en\u00e9ho syst\u00e9mu, ktor\u00fd nebude brzdi\u0165 podnikanie ani vytv\u00e1ra\u0165 diskrimina\u010dn\u00e9 podmienky. ZDFT tak zost\u00e1va \u017eivou t\u00e9mou odbornej diskusie \u2013 a jej \u010fal\u0161\u00ed v\u00fdvoj uk\u00e1\u017ee, \u010di sa podar\u00ed premeni\u0165 kritizovan\u00fa \u201er\u00fdchlu da\u0148\u201c na n\u00e1stroj, ktor\u00fd obstoj\u00ed aj v dlhodobom horizonte.<\/p>\n<p>&nbsp;<\/p>\n<h2>N\u00e1jom nehnute\u013enosti a s n\u00edm spojen\u00e1 dod\u00e1vka energi\u00ed v kontexte z\u00e1verov Komisie na zabezpe\u010denie jednotn\u00e9ho metodick\u00e9ho v\u00fdkladu za oblas\u0165 DPH<\/h2>\n<p>Vz\u0165ah medzi n\u00e1jmom nehnute\u013enosti a dod\u00e1vkou energi\u00ed je v praxi zdrojom \u010dast\u00fdch ot\u00e1zok a nejasnost\u00ed. Ide o jedno zlo\u017een\u00e9 plnenie, alebo o dve samostatn\u00e9 dod\u00e1vky s rozdielnym da\u0148ov\u00fdm re\u017eimom? Komisia pre jednotn\u00fd metodick\u00fd v\u00fdklad v oblasti DPH sa tejto problematike venovala podrobne a priniesla odpor\u00fa\u010dania, ktor\u00e9 maj\u00fa podnikate\u013eom, prenaj\u00edmate\u013eom aj da\u0148ov\u00fdm poradcom pom\u00f4c\u0165 zorientova\u0165 sa v spleti pravidiel.<\/p>\n<p>Z\u00e1very Komisie s\u00fa zalo\u017een\u00e9 na judikat\u00fare S\u00fadneho dvora E\u00da a zoh\u013ead\u0148uj\u00fa praktick\u00e9 aspekty ako pou\u017e\u00edvanie individu\u00e1lnych mera\u010dov, faktur\u00e1ciu pod\u013ea skuto\u010dnej spotreby \u010di mo\u017enos\u0165 v\u00fdberu poskytovate\u013ea slu\u017eieb . Podstatou je rozl\u00ed\u0161i\u0165, kedy je spotreba energi\u00ed iba s\u00fa\u010das\u0165ou n\u00e1jomn\u00e9ho a kedy predstavuje samostatn\u00e9 zdanite\u013en\u00e9 plnenie.<\/p>\n<p>Odborn\u00edci zd\u00f4raz\u0148uj\u00fa, \u017ee pr\u00e1ve v t\u00fdchto detailoch sa ukr\u00fdva z\u00e1sadn\u00fd rozdiel \u2013 nespr\u00e1vna aplik\u00e1cia pravidiel m\u00f4\u017ee vies\u0165 k chybn\u00e9mu uplatneniu DPH, riziku dodato\u010dn\u00fdch odvodov alebo zbyto\u010dn\u00fdm sporom s finan\u010dnou spr\u00e1vou. Preto je tento metodick\u00fd v\u00fdklad k\u013e\u00fa\u010dov\u00fd pre pr\u00e1vnu istotu v\u0161etk\u00fdch z\u00fa\u010dastnen\u00fdch.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Zhrnutie hlavn\u00fdch probl\u00e9mov (stru\u010dn\u00fd \u010dl\u00e1nok)<\/strong><\/p>\n<ul>\n<li><strong>Individu\u00e1lne mera\u010de a faktur\u00e1cia pod\u013ea skuto\u010dnej spotreby<\/strong> \u2013 ak n\u00e1jomca rozhoduje o svojej spotrebe a m\u00e1 samostatne meran\u00fa a \u00fa\u010dtovan\u00fa energiu, ide o samostatn\u00e9 plnenie podliehaj\u00face pr\u00edslu\u0161nej sadzbe DPH.<\/li>\n<li><strong>Mo\u017enos\u0165 v\u00fdberu dod\u00e1vate\u013ea slu\u017eieb<\/strong> \u2013 pri in\u00fdch plneniach (napr. upratovanie, recepcia) je rozhoduj\u00face, \u010di n\u00e1jomca m\u00f4\u017ee ovplyvni\u0165 ich poskytovate\u013ea.<\/li>\n<li><strong>Koncept zlo\u017een\u00e9ho plnenia<\/strong> \u2013 ak s\u00fa dod\u00e1vky energi\u00ed a in\u00fdch slu\u017eieb neoddelite\u013ene previazan\u00e9 s pren\u00e1jmom a ich roz\u010dlenenie by bolo neprirodzen\u00e9, ide o jedno hospod\u00e1rske plnenie, ktor\u00e9ho da\u0148ov\u00fd re\u017eim sa ur\u010duje pod\u013ea hlavn\u00e9ho prvku (zvy\u010dajne n\u00e1jom).<\/li>\n<li><strong>Riziko nespr\u00e1vnej aplik\u00e1cie<\/strong> \u2013 prenaj\u00edmatelia musia d\u00f4sledne vyhodnocova\u0165, \u010di fakturuj\u00fa energie ako s\u00fa\u010das\u0165 n\u00e1jomn\u00e9ho, alebo ako samostatn\u00e9 plnenie, aby predi\u0161li da\u0148ov\u00fdm rizik\u00e1m.<\/li>\n<\/ul>\n<p><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/na\u0301jom.png\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-7916\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/na\u0301jom.png\" alt=\"\" width=\"345\" height=\"327\" srcset=\"https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/na\u0301jom.png 345w, https:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/na\u0301jom-300x284.png 300w\" sizes=\"(max-width: 345px) 100vw, 345px\" \/><\/a><\/p>\n<h3>Z\u00e1ver<\/h3>\n<p>Komisia potvrdila, \u017ee pri posudzovan\u00ed n\u00e1jmu a s n\u00edm s\u00favisiacich dod\u00e1vok energi\u00ed nemo\u017eno pou\u017e\u00edva\u0165 univerz\u00e1lne rie\u0161enia. Rozhoduj\u00fa okolnosti konkr\u00e9tneho pr\u00edpadu \u2013 existencia mera\u010dov, sp\u00f4sob faktur\u00e1cie, mo\u017enosti n\u00e1jomcu. Pre prax to znamen\u00e1 v\u00e4\u010d\u0161iu zodpovednos\u0165 prenaj\u00edmate\u013eov a \u00fa\u010dtovn\u00edkov pri nastavovan\u00ed zml\u00fav a faktura\u010dn\u00fdch procesov.<br \/>\nJasn\u00e9 metodick\u00e9 usmernenie m\u00e1 zn\u00ed\u017ei\u0165 mieru sporov a posilni\u0165 pr\u00e1vnu istotu, no z\u00e1rove\u0148 ukazuje, ak\u00e1 komplexn\u00e1 a citliv\u00e1 je oblas\u0165 DPH pri nehnute\u013enostiach a slu\u017eb\u00e1ch, ktor\u00e9 s nimi nevyhnutne s\u00favisia .<\/p>\n<p>&nbsp;<\/p>\n<h2>Judik\u00e1t: Zmluva o poradenstve a neuznanie n\u00e1roku na odpo\u010d\u00edtanie DPH<\/h2>\n<h3>\u00davod<\/h3>\n<p>Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad Slovenskej republiky sa zaoberal pr\u00edpadom, ktor\u00fd je typickou uk\u00e1\u017ekou riz\u00edk pri deklarovan\u00ed poradensk\u00fdch slu\u017eieb. Verejn\u00e9 obstar\u00e1vania a tendre s\u00fa miestom, kde sa \u010dasto vyu\u017e\u00edvaj\u00fa extern\u00ed poradcovia \u2013 no v tejto veci s\u00fad pripomenul, \u017ee samotn\u00e1 existencia fakt\u00far \u010di r\u00e1mcovej zmluvy nesta\u010d\u00ed. Da\u0148ov\u00fd subjekt si uplatnil odpo\u010d\u00edtanie DPH z fakt\u00far za poradenstvo, av\u0161ak spr\u00e1vca dane spochybnil, \u010di k re\u00e1lnemu dodaniu slu\u017eieb v\u00f4bec do\u0161lo.<\/p>\n<h3>Podstata sporu<\/h3>\n<p>Da\u0148ov\u00fd subjekt deklaroval, \u017ee mu poradensk\u00e1 spolo\u010dnos\u0165 poskytovala slu\u017eby v s\u00favislosti s jeho \u00fa\u010das\u0165ou vo verejnej s\u00fa\u0165a\u017ei. Spr\u00e1vca dane po\u017eadoval d\u00f4kazy, ktor\u00e9 by preuk\u00e1zali, \u017ee slu\u017eby boli skuto\u010dne vykonan\u00e9 \u2013 napr\u00edklad konkr\u00e9tne v\u00fdstupy, anal\u00fdzy, podklady alebo aspo\u0148 priebe\u017en\u00e9 spr\u00e1vy. V konan\u00ed v\u0161ak da\u0148ov\u00fd subjekt predlo\u017eil len fakt\u00fary a r\u00e1mcov\u00fa zmluvu, bez jasn\u00e9ho d\u00f4kazu o rozsahu a obsahu poskytnut\u00fdch pr\u00e1c.<\/p>\n<p>Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad zd\u00f4raznil, \u017ee pri slu\u017eb\u00e1ch, ktor\u00e9 nemaj\u00fa hmotn\u00fd v\u00fdsledok (napr. anal\u00fdza, poradenstvo, konzult\u00e1cia), je povinnos\u0165ou da\u0148ovn\u00edka zabezpe\u010di\u0165 si \u010do naj\u0161ir\u0161\u00ed okruh d\u00f4kazov preukazuj\u00facich ich skuto\u010dn\u00e9 vykonanie. Nesta\u010d\u00ed teda odvol\u00e1va\u0165 sa na abstraktn\u00fd zmluvn\u00fd z\u00e1v\u00e4zok.<\/p>\n<h3><a href=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/poradenstvo.png\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-7917\" src=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/poradenstvo.png\" alt=\"\" width=\"268\" height=\"183\" \/><\/a><\/h3>\n<h3>Z\u00e1ver s\u00fadu<\/h3>\n<p>S\u00fad potvrdil postup spr\u00e1vcu dane a rozhodol, \u017ee n\u00e1rok na odpo\u010d\u00edtanie DPH nevznikol, ke\u010f\u017ee da\u0148ov\u00fd subjekt nedok\u00e1zal re\u00e1lne dodanie deklarovan\u00fdch slu\u017eieb. Fakt\u00fara sama osebe nie je dostato\u010dn\u00fdm d\u00f4kazom.<\/p>\n<h3><\/h3>\n<h3>V\u00fdznam pre prax<\/h3>\n<ul>\n<li><strong>D\u00f4kazn\u00e1 povinnos\u0165<\/strong>: Da\u0148ov\u00fd subjekt mus\u00ed by\u0165 pripraven\u00fd dolo\u017ei\u0165 obsah, rozsah a \u00fa\u010del poradensk\u00fdch slu\u017eieb (napr. z\u00e1pisnice z konzult\u00e1ci\u00ed, analytick\u00e9 podklady, spr\u00e1vy).<\/li>\n<li><strong>Form\u00e1lne vs. re\u00e1lne plnenie<\/strong>: Aj pri slu\u017eb\u00e1ch, ktor\u00e9 sa \u0165a\u017eko uchopuj\u00fa, je potrebn\u00e9 preuk\u00e1za\u0165 ich re\u00e1lnos\u0165 \u2013 inak hroz\u00ed, \u017ee spr\u00e1vca dane odpo\u010det DPH neuzn\u00e1.<\/li>\n<li><strong>Prevencia<\/strong>: Firmy by mali u\u017e pri uzatv\u00e1ran\u00ed zml\u00fav myslie\u0165 na to, \u017ee bud\u00fa musie\u0165 nesk\u00f4r preukazova\u0165 faktick\u00e9 plnenie, a tomu prisp\u00f4sobi\u0165 formu odovzd\u00e1vania v\u00fdstupov.<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Slovak. Z praxe a poznatkov odbornej verejnosti T\u00e1to \u010das\u0165 stoj\u00ed na tom, \u010do sa deje priamo v ter\u00e9ne. Zameriavame sa na da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT): \u010do dnes m\u00e4tie firmy a \u00fa\u010dtovn\u00edkov, kde interpret\u00e1cie nar\u00e1\u017eaj\u00fa na prax a ak\u00e9 rie\u0161enia odpor\u00fa\u010daj\u00fa odborn\u00edci. \u010citate\u013e tu n\u00e1jde jasn\u00e9 odpovede na [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title><\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Z praxe a poznatkov odbornej verejnosti[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. Z praxe a poznatkov odbornej verejnosti T\u00e1to \u010das\u0165 stoj\u00ed na tom, \u010do sa deje priamo v ter\u00e9ne. Zameriavame sa na da\u0148 z finan\u010dn\u00fdch transakci\u00ed (DFT): \u010do dnes m\u00e4tie firmy a \u00fa\u010dtovn\u00edkov, kde interpret\u00e1cie nar\u00e1\u017eaj\u00fa na prax a ak\u00e9 rie\u0161enia odpor\u00fa\u010daj\u00fa odborn\u00edci. \u010citate\u013e tu n\u00e1jde jasn\u00e9 odpovede na [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/kltaudit.sk\/z-praxe-a-poznatkov-odbornej-verejnosti\/\" \/>\n<meta property=\"og:site_name\" content=\"KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KLTAUDIT\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-02T13:37:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-02T13:43:04+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/kltaudit.sk\/wp-content\/uploads\/2025\/09\/DFT.png\" \/>\n<meta property=\"fb:app_id\" content=\"927372147335844\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<script 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