{"id":2514,"date":"2022-12-05T14:37:43","date_gmt":"2022-12-05T13:37:43","guid":{"rendered":"https:\/\/kodaplegal.cz\/?p=2514"},"modified":"2024-10-17T15:49:27","modified_gmt":"2024-10-17T13:49:27","slug":"nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech","status":"publish","type":"post","link":"https:\/\/kodaplegal.cz\/en\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/","title":{"rendered":"<strong>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech<\/strong>"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Ve Sb\u00edrce rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu vy\u0161el <a href=\"https:\/\/sbirka.nssoud.cz\/cz\/dan-z-prijmu-zneuziti-prava-v-danovych-vecech.p4375.html\">rozsudek<\/a>, ve kter\u00e9m se NSS zab\u00fdval v\u00fdkladem zneu\u017eit\u00ed pr\u00e1va u dan\u00ed z p\u0159\u00edjm\u016f. St\u011b\u017eovatelka v\u00a0posuzovan\u00e9 v\u011bci uplatnila \u00fahradu smluvn\u00ed pokuty jako da\u0148ov\u00fd n\u00e1klad podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Spor vznikl pot\u00e9, co spr\u00e1vce dan\u011b pova\u017eoval tento postup za zneu\u017eit\u00ed pr\u00e1va a st\u011b\u017eovatelce dom\u011b\u0159il da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud rozhodnut\u00ed spr\u00e1vce dan\u011b potvrdil, v&nbsp;citovan\u00e9m rozsudku se v\u0161ak podrobn\u011b zam\u011b\u0159il na ot\u00e1zku zneu\u017eit\u00ed pr\u00e1va. Z\u00e1v\u011bry NSS tak jsou zaj\u00edmav\u00e9 zejm\u00e9na s&nbsp;ohledem na sv\u016fj sjednocuj\u00edc\u00ed vliv na spr\u00e1vn\u00ed i da\u0148ovou praxi v&nbsp;t\u00e9to ot\u00e1zce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zneu\u017eit\u00edm pr\u00e1va v da\u0148ov\u00fdch v\u011bcech se podle NSS rozum\u00ed situace, kdy nedo\u0161lo k napln\u011bn\u00ed \u00fa\u010delu a smyslu z\u00e1kona (objektivn\u00ed podm\u00ednka) a z\u00e1rove\u0148 kdy hlavn\u00edm \u010di p\u0159eva\u017euj\u00edc\u00edm \u00fa\u010delem jedn\u00e1n\u00ed da\u0148ov\u00e9ho subjektu bylo z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9 v\u00fdhody (subjektivn\u00ed podm\u00ednka).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Napln\u011bn\u00ed objektivn\u00edch okolnost\u00ed shledal NSS zejm\u00e9na v\u00a0tom, \u017ee jedn\u00e1n\u00ed st\u011b\u017eovatelky fakticky nesm\u011b\u0159ovalo k realizaci \u010di rozv\u00edjen\u00ed jej\u00ed ekonomick\u00e9 \u010dinnosti. A\u010dkoliv z\u00e1kon umo\u017e\u0148uje uplatnit zaplacenou smluvn\u00ed pokutu jako da\u0148ov\u00fd n\u00e1klad, nelze ji uplatnit bez vazby na smysluplnou ekonomickou \u010dinnost subjektu. Poskytnut\u00ed takov\u00e9ho da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed (uzn\u00e1n\u00ed da\u0148ov\u00e9ho n\u00e1kladu) by bylo v rozporu s \u00fa\u010delem a smyslem z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podle NSS v\u00a0dan\u00e9m p\u0159\u00edpad\u011b jedn\u00e1n\u00ed st\u011b\u017eovatelky skute\u010dn\u011b nem\u011blo \u017e\u00e1dn\u00e9 racion\u00e1ln\u00ed ekonomick\u00e9 opodstatn\u011bn\u00ed. Naopak \u0161lo o um\u011bl\u00e9 vytvo\u0159en\u00ed podm\u00ednek pro ulo\u017een\u00ed smluvn\u00ed pokuty. Velk\u00e1 \u010d\u00e1st pochybnost\u00ed finan\u010dn\u00ed spr\u00e1vy spo\u010d\u00edvala v tom, \u017ee st\u011b\u017eovatelka na sebe na jedn\u00e9 stran\u011b vzala dluh ve v\u00fd\u0161i p\u0159es 50 milion\u016f K\u010d, a na stran\u011b druh\u00e9 neu\u010dinila prakticky \u017e\u00e1dn\u00e9 kroky k z\u00edsk\u00e1n\u00ed prost\u0159edk\u016f na jeho uhrazen\u00ed. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">NSS uzav\u00edr\u00e1, \u017ee p\u0159i zkoum\u00e1n\u00ed subjektivn\u00ed podm\u00ednky ohledn\u011b zneu\u017eit\u00ed pr\u00e1va je pot\u0159eba prov\u011b\u0159it, zda m\u011blo jedn\u00e1n\u00ed subjektu re\u00e1ln\u00e9 ekonomick\u00e9 opodstatn\u011bn\u00ed. Defini\u010dn\u00edm znakem subjektivn\u00ed podm\u00ednky pak podle Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu nen\u00ed bez dal\u0161\u00edho pouh\u00e1 propojenost da\u0148ov\u00e9ho subjektu a jin\u00fdch osob \u00fa\u010dastn\u00edc\u00edch se jedn\u00e1n\u00ed, kter\u00e9 vedlo k nef\u00e9rov\u00e9mu z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9 v\u00fdhody.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Ve Sb\u00edrce rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu vy\u0161el rozsudek, ve kter\u00e9m se NSS zab\u00fdval v\u00fdkladem zneu\u017eit\u00ed pr\u00e1va u dan\u00ed z p\u0159\u00edjm\u016f. St\u011b\u017eovatelka v\u00a0posuzovan\u00e9 v\u011bci uplatnila \u00fahradu smluvn\u00ed pokuty jako da\u0148ov\u00fd n\u00e1klad podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Spor vznikl pot\u00e9, co spr\u00e1vce dan\u011b pova\u017eoval tento postup za zneu\u017eit\u00ed pr\u00e1va a st\u011b\u017eovatelce dom\u011b\u0159il da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[346,88],"tags":[91,162,163,57,164,161],"class_list":["post-2514","post","type-post","status-publish","format-standard","hentry","category-aktuality","category-financni-pravo","tag-dane","tag-dane-z-prijmu","tag-danovy-naklad","tag-nejvyssi-spravni-soud","tag-smluvni-pokuta","tag-zneuziti-prava"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kodaplegal.cz\/en\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal\" \/>\n<meta property=\"og:description\" content=\"Ve Sb\u00edrce rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu vy\u0161el rozsudek, ve kter\u00e9m se NSS zab\u00fdval v\u00fdkladem zneu\u017eit\u00ed pr\u00e1va u dan\u00ed z p\u0159\u00edjm\u016f. St\u011b\u017eovatelka v\u00a0posuzovan\u00e9 v\u011bci uplatnila \u00fahradu smluvn\u00ed pokuty jako da\u0148ov\u00fd n\u00e1klad podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Spor vznikl pot\u00e9, co spr\u00e1vce dan\u011b pova\u017eoval tento postup za zneu\u017eit\u00ed pr\u00e1va a st\u011b\u017eovatelce dom\u011b\u0159il da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kodaplegal.cz\/en\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\" \/>\n<meta property=\"og:site_name\" content=\"KODAP Legal\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-05T13:37:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-17T13:49:27+00:00\" \/>\n<meta name=\"author\" content=\"sojkas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"sojkas\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\"},\"author\":{\"name\":\"sojkas\",\"@id\":\"https:\/\/kodaplegal.cz\/#\/schema\/person\/14ff99ba2a232313e21eec08326fdfa8\"},\"headline\":\"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech\",\"datePublished\":\"2022-12-05T13:37:43+00:00\",\"dateModified\":\"2024-10-17T13:49:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\"},\"wordCount\":465,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/kodaplegal.cz\/#organization\"},\"keywords\":[\"dan\u011b\",\"dan\u011b z p\u0159\u00edjmu\",\"da\u0144ov\u00fd n\u00e1klad\",\"nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud\",\"smluvn\u00ed pokuta\",\"zneu\u017eit\u00ed pr\u00e1va\"],\"articleSection\":[\"Aktuality\",\"Finan\u010dn\u00ed pr\u00e1vo\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\",\"url\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\",\"name\":\"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal\",\"isPartOf\":{\"@id\":\"https:\/\/kodaplegal.cz\/#website\"},\"datePublished\":\"2022-12-05T13:37:43+00:00\",\"dateModified\":\"2024-10-17T13:49:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Dom\u016f\",\"item\":\"https:\/\/kodaplegal.cz\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kodaplegal.cz\/#website\",\"url\":\"https:\/\/kodaplegal.cz\/\",\"name\":\"KODAP Legal\",\"description\":\"advok\u00e1tn\u00ed kancel\u00e1\u0159\",\"publisher\":{\"@id\":\"https:\/\/kodaplegal.cz\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/kodaplegal.cz\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/kodaplegal.cz\/#organization\",\"name\":\"KODAP legal s.r.o.\",\"url\":\"https:\/\/kodaplegal.cz\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/kodaplegal.cz\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/kodaplegal.cz\/wp-content\/uploads\/2022\/04\/KODAP-legal-logo-2022-sRGB-1.png\",\"contentUrl\":\"https:\/\/kodaplegal.cz\/wp-content\/uploads\/2022\/04\/KODAP-legal-logo-2022-sRGB-1.png\",\"width\":150,\"height\":48,\"caption\":\"KODAP legal s.r.o.\"},\"image\":{\"@id\":\"https:\/\/kodaplegal.cz\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/kodaplegal.cz\/#\/schema\/person\/14ff99ba2a232313e21eec08326fdfa8\",\"name\":\"sojkas\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/kodaplegal.cz\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/51d377a83aeff4fc0e7198638c68aea66a8abe792f333d85039712c904be39fe?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/51d377a83aeff4fc0e7198638c68aea66a8abe792f333d85039712c904be39fe?s=96&d=mm&r=g\",\"caption\":\"sojkas\"},\"url\":\"https:\/\/kodaplegal.cz\/en\/author\/sojkas\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kodaplegal.cz\/en\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/","og_locale":"en_GB","og_type":"article","og_title":"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal","og_description":"Ve Sb\u00edrce rozhodnut\u00ed Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu vy\u0161el rozsudek, ve kter\u00e9m se NSS zab\u00fdval v\u00fdkladem zneu\u017eit\u00ed pr\u00e1va u dan\u00ed z p\u0159\u00edjm\u016f. St\u011b\u017eovatelka v\u00a0posuzovan\u00e9 v\u011bci uplatnila \u00fahradu smluvn\u00ed pokuty jako da\u0148ov\u00fd n\u00e1klad podle z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Spor vznikl pot\u00e9, co spr\u00e1vce dan\u011b pova\u017eoval tento postup za zneu\u017eit\u00ed pr\u00e1va a st\u011b\u017eovatelce dom\u011b\u0159il da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch [&hellip;]","og_url":"https:\/\/kodaplegal.cz\/en\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/","og_site_name":"KODAP Legal","article_published_time":"2022-12-05T13:37:43+00:00","article_modified_time":"2024-10-17T13:49:27+00:00","author":"sojkas","twitter_card":"summary_large_image","twitter_misc":{"Written by":"sojkas","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#article","isPartOf":{"@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/"},"author":{"name":"sojkas","@id":"https:\/\/kodaplegal.cz\/#\/schema\/person\/14ff99ba2a232313e21eec08326fdfa8"},"headline":"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech","datePublished":"2022-12-05T13:37:43+00:00","dateModified":"2024-10-17T13:49:27+00:00","mainEntityOfPage":{"@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/"},"wordCount":465,"commentCount":0,"publisher":{"@id":"https:\/\/kodaplegal.cz\/#organization"},"keywords":["dan\u011b","dan\u011b z p\u0159\u00edjmu","da\u0144ov\u00fd n\u00e1klad","nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud","smluvn\u00ed pokuta","zneu\u017eit\u00ed pr\u00e1va"],"articleSection":["Aktuality","Finan\u010dn\u00ed pr\u00e1vo"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/","url":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/","name":"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech | KODAP Legal","isPartOf":{"@id":"https:\/\/kodaplegal.cz\/#website"},"datePublished":"2022-12-05T13:37:43+00:00","dateModified":"2024-10-17T13:49:27+00:00","breadcrumb":{"@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kodaplegal.cz\/nejvyssi-spravni-soud-k-otazce-zneuziti-prava-v-danovych-vecech\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Dom\u016f","item":"https:\/\/kodaplegal.cz\/"},{"@type":"ListItem","position":2,"name":"Nejvy\u0161\u0161\u00ed spr\u00e1vn\u00ed soud k\u00a0ot\u00e1zce zneu\u017eit\u00ed pr\u00e1va v\u00a0da\u0148ov\u00fdch v\u011bcech"}]},{"@type":"WebSite","@id":"https:\/\/kodaplegal.cz\/#website","url":"https:\/\/kodaplegal.cz\/","name":"KODAP Legal","description":"advok\u00e1tn\u00ed kancel\u00e1\u0159","publisher":{"@id":"https:\/\/kodaplegal.cz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kodaplegal.cz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/kodaplegal.cz\/#organization","name":"KODAP legal s.r.o.","url":"https:\/\/kodaplegal.cz\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/kodaplegal.cz\/#\/schema\/logo\/image\/","url":"https:\/\/kodaplegal.cz\/wp-content\/uploads\/2022\/04\/KODAP-legal-logo-2022-sRGB-1.png","contentUrl":"https:\/\/kodaplegal.cz\/wp-content\/uploads\/2022\/04\/KODAP-legal-logo-2022-sRGB-1.png","width":150,"height":48,"caption":"KODAP legal s.r.o."},"image":{"@id":"https:\/\/kodaplegal.cz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/kodaplegal.cz\/#\/schema\/person\/14ff99ba2a232313e21eec08326fdfa8","name":"sojkas","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/kodaplegal.cz\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/51d377a83aeff4fc0e7198638c68aea66a8abe792f333d85039712c904be39fe?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/51d377a83aeff4fc0e7198638c68aea66a8abe792f333d85039712c904be39fe?s=96&d=mm&r=g","caption":"sojkas"},"url":"https:\/\/kodaplegal.cz\/en\/author\/sojkas\/"}]}},"_links":{"self":[{"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/posts\/2514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/comments?post=2514"}],"version-history":[{"count":1,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/posts\/2514\/revisions"}],"predecessor-version":[{"id":2515,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/posts\/2514\/revisions\/2515"}],"wp:attachment":[{"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/media?parent=2514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/categories?post=2514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kodaplegal.cz\/en\/wp-json\/wp\/v2\/tags?post=2514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}