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\'e1 pr\'e1vn\'edm p\'f8edpisem, p\'f8\'edmo pou\'9eiteln\'fdm p\'f8edpisem Evropsk\'e9 unie, \plain\f6\i\lang1024\fs24 smlouvou\plain\f2\fs24\'20nebo rozhodnut\'edm o\~poskytnut\'ed t\'ecchto prost\'f8edk\'f9. \par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\par
\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 Z\~tohoto d\'f9vodu Krajsk\'fd \'fa\'f8ad Libereck\'e9ho kraje, odbor \'9akolstv\'ed, ml\'e1de\'9ee, t\'eclov\'fdchovy a\~sportu (d\'e1le jen krajsk\'fd \'fa\'f8ad), kter\'fd je v\~souladu s\~ust. \'a7 22 odst. 7 p
\'edsm. d) z\'e1kona v\'eccn\'ec p\'f8\'edslu\'9an\'fdm org\'e1nem, kter\'fd rozhoduje o ulo\'9een\'ed odvodu, ulo\'9eil p\'f8\'edjemci platebn\'edm v\'fdm\'ecrem \'e8. j. O\'8aMTS-PRK-011/2014-3, ze dne 30. 6. 2014, povinnost prov\'e9st do rozpo
\'e8tu poskytovatele odvod ve v\'fd\'9ai 55.000 K\'e8. Krajsk\'fd \'fa\'f8ad nemohl p\'f8i rozhodov\'e1n\'ed pou\'9e\'edt zm\'edr\'f2uj\'edc\'ed ustanoven\'ed smlouvy, proto\'9ee p\'f8\'edjemce odevzdal z\'e1v\'ecre\'e8n\'e9 vy\'fa\'e8tov\'e1n\'ed pozd
\'ecji o\~v\'edce ne\'9e 14 dn\'f9 (o 19 dn\'f9). Platebn\'ed v\'fdm\'ecr nabyl pr\'e1vn\'ed moci dne 3. 8. 2014.\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 Dne 29. 7. 2014 po\'9e\'e1dal p\'f8\'edjemce o prominut
\'ed odvodu. V\~\'9e\'e1dosti uvedl, \'9ee \'9e\'e1d\'e1 o prominut\'ed povinnosti odvodu do rozpo\'e8tu Libereck\'e9ho kraje, \'9ee sv\'e9 pochyben\'ed uzn\'e1v\'e1 a je si v\'ecdom opr\'e1vn\'ecnosti postupu v\'eccn\'ec p\'f8\'edslu\'9an\'e9ho org
\'e1nu. \'8e\'e1dost p\'f8\'edjemce od\'f9vodnil t\'edm, \'9ee\~je\~subjektem s\~minim\'e1ln\'edm po\'e8tem profesion\'e1ln\'edch pracovn\'edk\'f9 a v\'ect\'9aina \'e8innosti je\~zabezpe\'e8ov\'e1na dobrovoln\'fdmi spolupracovn\'edky bez n
\'e1roku na odm\'ecnu. D\'e1le uvedl, \'9ee\~v\~jeho \'e8innosti jednozna\'e8n\'ec p\'f8eva\'9euje pr\'e1ce s\~ml\'e1de\'9e\'ed. Term\'edn vy\'fa\'e8tov\'e1n\'ed projektu, tj.\~19.\~2.\~2014, byl v\~obdob\'ed nejv\'ect\'9a\'edho pracovn\'edho vyt\'ed
\'9een\'ed v\'9aech osob pod\'edlej\'edc\'edch se\~na\~\'e8innosti p\'f8\'edjemce (zaji\'9a\'9dov\'e1n\'ed provozu zimn\'edho stadionu a \'e8innosti v\'9aech hokejov\'fdch dru\'9estev), a to bylo d\'f9vodem, \'9ee nedopat\'f8en\'edm do\'9alo k\~opo\'9ed
\'ecn\'e9mu p\'f8edlo\'9een\'ed vy\'fa\'e8tov\'e1n\'ed.\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 V\~souladu s\~ust. \'a7 22 odst. 12 z\'e1kona m\'f9\'9ee prominut\'ed nebo \'e8\'e1ste\'e8n\'e9 prominut
\'ed povinnosti odvodu povolit z\~d\'f9vodu hodn\'fdch\plain\f6\lang1024\fs24\cf6\'20\plain\f2\fs24 zvl\'e1\'9atn\'edho z\'f8etele org\'e1n, kter\'fd o poskytnut\'ed pen\'ec\'9en\'edch prost\'f8edk\'f9 rozhodl, a to na z\'e1klad\'ec p\'edsemn\'e9 \'9e
\'e1dosti toho, komu byla povinnost odvodu ulo\'9eena. \par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\plain\f6\lang1024\fs24\cf6\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\plain\f2\fs24 Pro pot\'f8ebu sjednocen\'ed postup\'f9 p\'f8i posuzov\'e1n\'ed kraji doru\'e8en
\'fdch \'9e\'e1dost\'ed o prominut\'ed nebo \'e8\'e1ste\'e8n\'e9 prominut\'ed odvodu a pen\'e1le za poru\'9aen\'ed rozpo\'e8tov\'e9 k\'e1zn\'ec jednotliv\'fdmi p\'f8\'edjemci finan\'e8n\'ed podpory schv\'e1lilo Zastupitelstvo Libereck\'e9ho kraje sv
\'fdm usnesen\'edm \'e8\'edslo 182/2013 ze dne 28. 5. 2013 Z\'e1sady k\~rozhodov\'e1n\'ed ve v\'ecci \'9e\'e1dosti o\~prominut\'ed odvod\'f9 a\~pen\'e1le za poru\'9aen\'ed rozpo\'e8tov\'e9 k\'e1zn\'ec (d\'e1le jen z\'e1sady), kter\'e9 vytv\'e1\'f8ej
\'ed p\'f8edpoklady pro\~shodn\'e9 rozhodov\'e1n\'ed v\~identick\'fdch p\'f8\'edpadech poru\'9aen\'ed rozpo\'e8tov\'e9 k\'e1zn\'ec ve\~smyslu ust.\~\~22 z\'e1kona z\~d\'f9vod\'f9 hodn\'fdch zvl\'e1\'9atn\'edho z\'f8etele tak, aby bylo zamezeno zv
\'fdhodn\'ecn\'ed n\'eckter\'fdch \'9eadatel\'f9 a t\'edm poskytnut\'ed ve\'f8ejn\'e9 podpory. Tyto z\'e1sady vymezuj\'ed skute\'e8nosti, v\~jejich\'9e faktick\'e9m napln\'ecn\'ed lze spat\'f8ovat d\'f9vody hodn\'e9 zvl\'e1\'9atn\'edho z\'f8etele, pro
\~n\'ec\'9e m\'f9\'9ee doj\'edt k\~prominut\'ed nebo \'e8\'e1ste\'e8n\'e9mu prominut\'ed odvodu a\~pen\'e1le za poru\'9aen\'ed rozpo\'e8tov\'e9 k\'e1zn\'ec.\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 P\'f8\'edjemci byl v
\~souladu s\~ust. \'a7 22 z\'e1kona ulo\'9een odvod v\~pln\'e9 v\'fd\'9ai 55.000 K\'e8, proto\'9ee krajsk\'fd \'fa\'f8ad p\'f8i stanoven\'ed v\'fd\'9ae povinnosti nemohl vyu\'9e\'edt zm\'edr\'f2uj\'edc\'ed pravidlo uveden\'e9 v\~\'e8l
\'e1nku IV., bod 3, p\'edsm. a) smlouvy, a to vym\'ec\'f8it odvod v\~rozmez\'ed 1 - 3 % z\~poskytnut\'e9 dotace za\~opo\'9ed\'ecn\'e9 dod\'e1n\'ed vy\'fa\'e8tov\'e1n\'ed nejv\'fd\'9ae o 14 dn\'ed, nebo\'9d p\'f8\'edjemce odevzdal z\'e1v\'ecre\'e8n
\'e9 vy\'fa\'e8tov\'e1n\'ed o 19 dn\'f9 pozd\'ecji.\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 Z\'e1sady v\~tomto p\'f8\'edpad\'ec umo\'9e\'f2uj\'ed, v\~souladu s\~\'e8l\'e1nkem 3 Speci\'e1ln\'ed pravidla pro posuzov
\'e1n\'ed \'9e\'e1dost\'ed o prominut\'ed nebo \'e8\'e1ste\'e8n\'e9 prominut\'ed odvodu a pen\'e1le za poru\'9aen\'ed rozpo\'e8tov\'e9 k\'e1zn\'ec, bodem 1.2. Pozdn\'ed spln\'ecn\'ed povinnost\'ed, kter\'e9 nem\'eclo vliv na napln\'ecn\'ed \'fa
\'e8elu poskytnut\'e9 finan\'e8n\'ed podpory, p\'edsm. a) nespln\'ecn\'ed povinnosti p\'f8edlo\'9eit kompletn\'ed z\'e1v\'ecre\'e8n\'e9 vy\'fa\'e8tov\'e1n\'ed projektu v\~term\'ednu stanoven\'e9m poskytovatelem - pozdn\'ed spln\'ecn\'ed povinnosti v\~d
\'e9lce do 30\~kalend\'e1\'f8n\'edch dn\'f9 v\'e8etn\'ec, prominout odvod ve v\'fd\'9ai 95 % poskytnut\'e9 finan\'e8n\'ed podpory. V\~p\'f8\'edpad\'ec dan\'e9ho p\'f8\'edjemce je mo\'9eno prominout povinnost odvodu ve v\'fd\'9ai 52.250 K\'e8.\par\pard
\fi0\li0\qj\ri0\sb0\sa0\itap0\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 Z\~tohoto d\'f9vodu je rad\'ec, resp. zastupitelstvu p\'f8edkl\'e1d\'e1n tento materi\'e1l k\~projedn\'e1n\'ed a\~povolen\'ed \'e8\'e1ste\'e8n\'e9ho prominut\'ed ulo\'9een
\'e9 povinnosti odvodu.\par\pard\fi0\li0\ql\ri0\sb0\sa0\itap0{\trowd\trgaph38\trleft0\itap1\trrh75\trpaddl45\trpaddt45\trpaddr45\trpaddb45\trpaddfl3\trpaddft3\trpaddfr3\trpaddfb3\trspdl-8\trspdr-8\trspdfl3\trspdfr3\trspdt0\trspdft3\trspdb0\trspdfb3
\trwWidth17580\trftsWidth3\richviewtbw1172\clwWidth0\richviewcbw599\richviewcbh5\clcbpat-1\cellx8992\clwWidth0\richviewcbw561\richviewcbh5\clcbpat-1\cellx17482\pard\intbl\itap1{{\pard\fi0\li0\qj\ri0\sb0\sa0\itap1\intbl\plain\f2\fs24\par\pard\fi0\li0\qj
\ri0\sb0\sa0\itap1\intbl Spr\'e1vn\'ed poplatek dle z\'e1kona \'e8. 634/2004 Sb., o spr\'e1vn\'edch poplatc\'edch, ve zn\'ecn\'ed pozd\'ecj\'9a\'edch p\'f8edpis\'f9, vym\'ec\'f8en\'fd dle polo\'9eky 1, bod 1. p\'edsm. g) ve v\'fd\'9ai 1.000 K\'e8, jeho
\'9e uhrazen\'edm je\~podm\'edn\'ecno projedn\'e1n\'ed \'9e\'e1dosti o prominut\'ed odvodu, byl p\'f8\'edjemcem zaplacen dne 11.\~8.\~2014.\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap1\intbl\cell}{\pard\fi0\li0\qj\ri0\sb0\sa0\itap1\intbl\plain\f2\fs24\cell}}
\pard\intbl\itap1\row}\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 P\'f8\'edloha:\par\pard\fi0\li0\qj\ri0\sb0\sa0\itap0 \'8e\'e1dost o prominut\'ed\par\pard\fi0\li0\ql\ri0\sb0\sa0\itap0{\trowd\trgaph38\trleft0\itap1\trrh75\trpaddl45\trpaddt45\trpaddr45\trpaddb45
\trpaddfl3\trpaddft3\trpaddfr3\trpaddfb3\trspdl-8\trspdr-8\trspdfl3\trspdfr3\trspdt0\trspdft3\trspdb0\trspdfb3\trwWidth4700\trftsWidth2\richviewtbw-94\clwWidth0\richviewcbw575\richviewcbh5\clcbpat-1\cellx8422\pard\intbl\itap1{{\pard\fi0\li0\qj\ri0\sb0
\sa0\itap1\intbl\plain\f2\fs24\cell}}\pard\intbl\itap1\row}}}}}}\sectd \ltrsect\linex0\headery709\footery709\colsx708\endnhere\pgbrdropt32\sectlinegrid360\sectdefaultcl\sectrsid13051719\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2824291\charrsid16598961 
{\*\bkmkend Text58}
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16591548 \sectd \ltrsect
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}\sectd \ltrsect
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}\sectd \ltrsect
\linex0\headery709\footery709\colsx708\endnhere\pgbrdropt32\sectlinegrid360\sectdefaultcl\sectrsid13051719\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14641688\charrsid16598961 
}\sectd \ltrsect
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