{"id":889,"date":"2023-09-02T10:22:03","date_gmt":"2023-09-02T10:22:03","guid":{"rendered":"http:\/\/smola-schaffer.eu\/otisk\/"},"modified":"2026-02-02T14:16:27","modified_gmt":"2026-02-02T14:16:27","slug":"otisk","status":"publish","type":"page","link":"https:\/\/smola-schaffer.eu\/cs\/otisk\/","title":{"rendered":"Otisk"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"889\" class=\"elementor elementor-889 elementor-765\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad8d534 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad8d534\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c714030\" data-id=\"c714030\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4a07a2 elementor-widget elementor-widget-heading\" data-id=\"c4a07a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Otisk<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02051f2 elementor-widget elementor-widget-text-editor\" data-id=\"02051f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<\/p>\n<p class=\"has-title-lead-font-size\">v souladu s n\u011bmeck\u00fdm z\u00e1konem o telem\u00e9di\u00edch (TMG).<\/p>\n<p><strong>Smola Schaffer &#8211; Centrum da\u0148ov\u00e9 kompetence  <\/strong><\/p>\n<p>Dipl. &#8211; Podnikatelka (FH) <a href=\"https:\/\/cintinus.de\/?post_type=cintinus&amp;p=4741&amp;preview=true\" target=\"_blank\" rel=\"noreferrer noopener\">Hana Smola Schaffer<\/a><br \/>Da\u0148ov\u00fd poradce, da\u0148ov\u00fd poradce \u010d. 4934\/Da\u0148ov\u00fd poradce (\u010cesk\u00e1 republika)<\/p>\n<p>Loschwitzer Stra\u00dfe 15A<br \/>01309 Dresden<br \/>Germany<br \/>Tel.: + 49 351 &#8211; 89 67 01 60<br \/>Fax: + 49 351 &#8211; 89 67 01 69<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Odborn\u00e9 \u00fakoly<\/strong><\/p>\n<p>Da\u0148ov\u00e9 poradenstv\u00ed poskytuje spole\u010dnost Smola Schaffer &#8211; Tax Competence Center. Jednatel\u00e9 a zam\u011bstnanci spole\u010dnosti Smola Schaffer &#8211; Tax Competence Center jsou dr\u017eiteli pr\u00e1vn\u00edch profesn\u00edch titul\u016f &#8222;da\u0148ov\u00fd poradce&#8220; nebo &#8222;da\u0148ov\u00fd poradce&#8220;. Tyto profesn\u00ed tituly byly ud\u011bleny ve Spolkov\u00e9 republice N\u011bmecko nebo v \u010cesk\u00e9 republice.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>P\u0159\u00edslu\u0161n\u00e9 dozorov\u00e9 org\u00e1ny<\/strong><\/p>\n<p>Da\u0148ov\u00ed poradci:<br \/>Komora da\u0148ov\u00fdch poradc\u016f Svobodn\u00e9ho st\u00e1tu Sasko<br \/>Emil-Fuchs-Stra\u00dfe 2<br \/>04105 Lipsko.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Podrobnosti o poji\u0161t\u011bn\u00ed profesn\u00ed odpov\u011bdnosti<\/strong><\/p>\n<p>Poji\u0161t\u011bn\u00ed odpov\u011bdnosti za \u0161kodu spole\u010dnosti Smola Schaffer &#8211; Tax Competence Center je uzav\u0159eno u poji\u0161\u0165ovny Gothaer Allgemeine Versicherung AG, 50598 Kol\u00edn nad R\u00fdnem. \u00dazemn\u00ed rozsah pojistn\u00e9ho kryt\u00ed zahrnuje \u010dinnosti minim\u00e1ln\u011b v \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie a spl\u0148uje alespo\u0148 odborn\u00e9 po\u017eadavky: \u00a7 67 Z\u00e1kon o da\u0148ov\u00e9m poradenstv\u00ed (StBerG), \u00a7\u00a7 51 a n\u00e1sl. Vyhl\u00e1\u0161ky o prov\u00e1d\u011bn\u00ed p\u0159edpis\u016f o da\u0148ov\u00fdch poradc\u00edch, da\u0148ov\u00fdch z\u00e1stupc\u00edch a spole\u010dnostech da\u0148ov\u00e9ho poradenstv\u00ed (DVStB), jako\u017e i p\u0159\u00edslu\u0161n\u00e9 p\u0159edpisy WPO pro auditory.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Profesn\u00ed regulace<\/strong><\/p>\n<p>Na na\u0161i \u010dinnost se vztahuj\u00ed r\u016fzn\u00e9 pr\u00e1vn\u00ed a profesn\u00ed normy. V n\u00e1sleduj\u00edc\u00edm p\u0159ehledu jsme shrnuli z\u00e1kladn\u00ed informace.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Profesn\u00ed p\u0159edpisy pro da\u0148ov\u00e9 poradce<\/strong><\/p>\n<ul>\n<li>Z\u00e1kon o da\u0148ov\u00e9m poradenstv\u00ed (StBerG)<\/li>\n<li>Prov\u00e1d\u011bc\u00ed na\u0159\u00edzen\u00ed k z\u00e1konu o da\u0148ov\u00e9m poradenstv\u00ed (DVStB)<\/li>\n<li>Profesn\u00ed kodex da\u0148ov\u00fdch poradc\u016f (BOStB)<\/li>\n<li>Vyhl\u00e1\u0161ka o odm\u011b\u0148ov\u00e1n\u00ed da\u0148ov\u00fdch poradc\u016f (StBVV)<\/li>\n<\/ul>\n<p>P\u0159edpisy jsou k <a href=\"http:\/\/www.bstbk.de\/de\/steuerberater\/berufsrecht\/\" target=\"_blank\" rel=\"noreferrer noopener\">nahl\u00e9dnut\u00ed<\/a> na str\u00e1nk\u00e1ch Spolkov\u00e9 komory da\u0148ov\u00fdch poradc\u016f.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Ochrana \u00fadaj\u016f<\/strong><\/p>\n<p>Tyto webov\u00e9 str\u00e1nky pou\u017e\u00edvaj\u00ed slu\u017ebu Google Analytics, kterou poskytuje spole\u010dnost Google, Inc. (&#8222;Google&#8220;). Slu\u017eba Google Analytics pou\u017e\u00edv\u00e1 &#8222;cookies&#8220;, co\u017e jsou textov\u00e9 soubory um\u00edst\u011bn\u00e9 ve va\u0161em po\u010d\u00edta\u010di, kter\u00e9 pom\u00e1haj\u00ed webov\u00e9 str\u00e1nce analyzovat, jak u\u017eivatel\u00e9 str\u00e1nky pou\u017e\u00edvaj\u00ed. Informace vygenerovan\u00e9 souborem cookie o va\u0161em pou\u017e\u00edv\u00e1n\u00ed t\u011bchto webov\u00fdch str\u00e1nek se obvykle p\u0159en\u00e1\u0161ej\u00ed na server spole\u010dnosti Google v USA a tam se ukl\u00e1daj\u00ed. V p\u0159\u00edpad\u011b, \u017ee je na t\u011bchto webov\u00fdch str\u00e1nk\u00e1ch aktivov\u00e1na anonymizace IP, bude va\u0161e IP adresa v \u010dlensk\u00fdch st\u00e1tech Evropsk\u00e9 unie nebo v jin\u00fdch smluvn\u00edch st\u00e1tech Dohody o Evropsk\u00e9m hospod\u00e1\u0159sk\u00e9m prostoru p\u0159edem zkr\u00e1cena spole\u010dnost\u00ed Google. Pouze ve v\u00fdjime\u010dn\u00fdch p\u0159\u00edpadech bude cel\u00e1 IP adresa p\u0159enesena na server spole\u010dnosti Google v USA a tam zkr\u00e1cena. Z pov\u011b\u0159en\u00ed provozovatele t\u011bchto webov\u00fdch str\u00e1nek bude spole\u010dnost Google tyto informace pou\u017e\u00edvat za \u00fa\u010delem vyhodnocov\u00e1n\u00ed va\u0161eho pou\u017e\u00edv\u00e1n\u00ed webov\u00fdch str\u00e1nek, sestavov\u00e1n\u00ed zpr\u00e1v o aktivit\u011b a v\u00fdkonu webov\u00fdch str\u00e1nek podle demografick\u00fdch charakteristik a z\u00e1jm\u016f a poskytov\u00e1n\u00ed dal\u0161\u00edch slu\u017eeb souvisej\u00edc\u00edch s aktivitou na webov\u00fdch str\u00e1nk\u00e1ch a pou\u017e\u00edv\u00e1n\u00edm internetu provozovateli webov\u00fdch str\u00e1nek. IP adresa p\u0159en\u00e1\u0161en\u00e1 va\u0161\u00edm prohl\u00ed\u017ee\u010dem v r\u00e1mci slu\u017eby Google Analytics nebude slou\u010dena s jin\u00fdmi \u00fadaji spole\u010dnosti Google. Pou\u017e\u00edv\u00e1n\u00ed soubor\u016f cookie m\u016f\u017eete odm\u00edtnout v\u00fdb\u011brem p\u0159\u00edslu\u0161n\u00e9ho nastaven\u00ed ve sv\u00e9m prohl\u00ed\u017ee\u010di, av\u0161ak upozor\u0148ujeme, \u017ee v takov\u00e9m p\u0159\u00edpad\u011b nebudete moci vyu\u017e\u00edvat v\u0161echny funkce t\u011bchto webov\u00fdch str\u00e1nek. Shroma\u017e\u010fov\u00e1n\u00ed \u00fadaj\u016f generovan\u00fdch souborem cookie a souvisej\u00edc\u00edch s va\u0161\u00edm pou\u017e\u00edv\u00e1n\u00edm webov\u00fdch str\u00e1nek (v\u010detn\u011b va\u0161\u00ed IP adresy) spole\u010dnost\u00ed Google a zpracov\u00e1n\u00ed t\u011bchto \u00fadaj\u016f spole\u010dnost\u00ed Google m\u016f\u017eete zabr\u00e1nit tak\u00e9 sta\u017een\u00edm a instalac\u00ed dopl\u0148ku prohl\u00ed\u017ee\u010de, kter\u00fd je k dispozici pod n\u00e1sleduj\u00edc\u00edm <a href=\"http:\/\/tools.google.com\/dlpage\/gaoptout?hl=de\" target=\"_blank\" rel=\"noreferrer noopener\">odkazem<\/a>.<\/p>\n<div class=\"wp-block-spacer\" aria-hidden=\"true\"> <\/div>\n<p><strong>Odpov\u011bdnost<\/strong><\/p>\n<p>Spole\u010dnost Smola Schaffer &#8211; Tax Competence Center sestavuje obsah t\u011bchto webov\u00fdch str\u00e1nek pe\u010dliv\u011b a sv\u011bdomit\u011b. Webov\u00e9 str\u00e1nky nemaj\u00ed nahradit hloubkov\u00e9 a individu\u00e1ln\u00ed poradenstv\u00ed; nemohou a nem\u011bly by tento \u00fakol p\u0159eb\u00edrat. Informace uveden\u00e9 na t\u011bchto str\u00e1nk\u00e1ch je t\u0159eba ch\u00e1pat jako obecn\u00e9 a nez\u00e1vazn\u00e9. Za aktu\u00e1lnost, spr\u00e1vnost a \u00faplnost informac\u00ed na internetov\u00fdch str\u00e1nk\u00e1ch neneseme \u017e\u00e1dnou odpov\u011bdnost. Nem\u016f\u017eeme tak\u00e9 zaru\u010dit nep\u0159etr\u017eit\u00fd p\u0159\u00edstup k t\u011bmto str\u00e1nk\u00e1m po celou dobu. Pokud pou\u017eijete extern\u00ed odkazy na t\u011bchto webov\u00fdch str\u00e1nk\u00e1ch, opust\u00edte oblast odpov\u011bdnosti spole\u010dnosti Smola Schaffer &#8211; Tax Competence Center. Spole\u010dnost Smola Schaffer &#8211; Tax Competence Center v\u00fdslovn\u011b prohla\u0161uje, \u017ee v dob\u011b odkazov\u00e1n\u00ed byly p\u0159\u00edslu\u0161n\u00e9 odkazovan\u00e9 str\u00e1nky bez nez\u00e1konn\u00e9ho obsahu, ale nem\u00e1 \u017e\u00e1dn\u00fd vliv na sou\u010dasnou a budouc\u00ed podobu a obsah odkazovan\u00fdch str\u00e1nek. Proto se t\u00edmto v\u00fdslovn\u011b distancuje od ve\u0161ker\u00e9ho obsahu v\u0161ech odkazovan\u00fdch str\u00e1nek, kter\u00e9 byly zm\u011bn\u011bny po nastaven\u00ed odkazu. Toto prohl\u00e1\u0161en\u00ed se vztahuje na v\u0161echny odkazy a reference uveden\u00e9 na vlastn\u00edch webov\u00fdch str\u00e1nk\u00e1ch autora, jako\u017e i na p\u0159\u00edsp\u011bvky t\u0159et\u00edch stran v knih\u00e1ch host\u016f, diskusn\u00edch f\u00f3rech a po\u0161tovn\u00edch konferenc\u00edch zalo\u017een\u00fdch autorem. Za nez\u00e1konn\u00fd, nespr\u00e1vn\u00fd nebo ne\u00fapln\u00fd obsah a zejm\u00e9na za \u0161kody vznikl\u00e9 v d\u016fsledku pou\u017eit\u00ed nebo nepou\u017eit\u00ed takov\u00fdch informac\u00ed odpov\u00edd\u00e1 v\u00fdhradn\u011b poskytovatel str\u00e1nky, na kterou je odkazov\u00e1no, nikoliv ten, kdo na p\u0159\u00edslu\u0161nou publikaci pouze odkazuje prost\u0159ednictv\u00edm odkaz\u016f.<\/p>\n<p><strong>Programov\u00e1n\u00ed a v\u00fdvoj webov\u00fdch str\u00e1nek<\/strong><br \/>Webuniverse Dr\u00e1\u017e\u010fany<br \/>Scott Nowak<br \/>Altmarkt 10\/B\/D<br \/>01067 Dr\u00e1\u017e\u010fany<br \/><a href=\"http:\/\/www.webuniverse-dresden.de\/\" target=\"_blank\" rel=\"noreferrer noopener\">www.webuniverse-dresden.de<\/a><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Otisk v souladu s n\u011bmeck\u00fdm z\u00e1konem o telem\u00e9di\u00edch (TMG). Smola Schaffer &#8211; Centrum da\u0148ov\u00e9 kompetence Dipl. &#8211; Podnikatelka (FH) Hana Smola SchafferDa\u0148ov\u00fd poradce, da\u0148ov\u00fd poradce \u010d. 4934\/Da\u0148ov\u00fd poradce (\u010cesk\u00e1 republika) Loschwitzer Stra\u00dfe 15A01309 DresdenGermanyTel.: + 49 351 &#8211; 89 67 01 60Fax: + 49 351 &#8211; 89 67 01 69 Odborn\u00e9 \u00fakoly Da\u0148ov\u00e9 poradenstv\u00ed poskytuje [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-889","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/pages\/889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/comments?post=889"}],"version-history":[{"count":4,"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/pages\/889\/revisions"}],"predecessor-version":[{"id":1072,"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/pages\/889\/revisions\/1072"}],"wp:attachment":[{"href":"https:\/\/smola-schaffer.eu\/cs\/wp-json\/wp\/v2\/media?parent=889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}