{"id":465,"date":"2022-12-03T12:04:13","date_gmt":"2022-12-03T11:04:13","guid":{"rendered":"https:\/\/akdusekbudil.cz\/?p=465"},"modified":"2022-12-03T12:04:13","modified_gmt":"2022-12-03T11:04:13","slug":"rizika-u-evidence-skutecnych-majitelu","status":"publish","type":"post","link":"https:\/\/akdusekbudil.cz\/?p=465","title":{"rendered":"Rizika u evidence skute\u010dn\u00fdch majitel\u016f"},"content":{"rendered":"\n<p><strong>Z\u00e1nik pr\u00e1va na pod\u00edl na zisku \u010di neplatnost valn\u00e9 hromady? I takov\u00e9 sankce mohou nov\u011b hrozit podnikatel\u016fm v&nbsp;p\u0159\u00edpad\u011b nedodr\u017een\u00ed povinnost\u00ed p\u0159i evidenci skute\u010dn\u00fdch majitel\u016f. S&nbsp;\u00fa\u010dinnost\u00ed nov\u00e9ho z\u00e1kona o evidenci skute\u010dn\u00fdch majitel\u016f byly k&nbsp;pokut\u011b v&nbsp;r\u00e1mci p\u0159estupkov\u00e9ho \u0159\u00edzen\u00ed p\u0159id\u00e1ny dal\u0161\u00ed sankce, kter\u00e9 mohou m\u00edt z\u00e1sadn\u00ed vliv na v\u00fdkon \u010dinnosti coby spole\u010dn\u00edka \u010di akcion\u00e1\u0159e v&nbsp;obchodn\u00ed spole\u010dnosti.<\/strong><\/p>\n\n\n\n<p>Dne 01.02.2022 nabyl \u00fa\u010dinnosti z\u00e1kon o evidenci skute\u010dn\u00fdch majitel\u016f<a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftn1\"><sup>[1]<\/sup><\/a>\u00a0(d\u00e1le jen \u201e<em>z\u00e1kon o ESM<\/em>\u201c), kter\u00fd zpracov\u00e1v\u00e1 dv\u011b sm\u011brnice Evropsk\u00e9ho parlamentu a Rady bojuj\u00edc\u00ed proti pran\u00ed pen\u011bz nebo financov\u00e1n\u00ed terorismu<a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftn2\"><sup>[2]<\/sup><\/a>. C\u00edlem t\u011bchto pr\u00e1vn\u00edch p\u0159edpis\u016f je vytvo\u0159it mechanismus, kter\u00fd bude evidovat, kdo je skute\u010dn\u00fdm majitelem pr\u00e1vnick\u00fdch osob<a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftn3\"><sup>[3]<\/sup><\/a>\u00a0nebo pr\u00e1vn\u00edho uspo\u0159\u00e1d\u00e1n\u00ed se sv\u011b\u0159ensk\u00fdm spr\u00e1vcem (d\u00e1le jen \u201e<em>eviduj\u00edc\u00ed osoba<\/em>\u201c).<\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:31% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" width=\"925\" height=\"1024\" src=\"https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22-925x1024.png\" alt=\"\" class=\"wp-image-467 size-full\" srcset=\"https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22-925x1024.png 925w, https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22-271x300.png 271w, https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22-768x850.png 768w, https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22-600x664.png 600w, https:\/\/akdusekbudil.cz\/wp-content\/uploads\/2022\/12\/snimek-obrazovky-2022-12-03-v-11_optimized.41.22.png 1002w\" sizes=\"(max-width: 925px) 100vw, 925px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p style=\"font-size:18px\">\u00dast\u0159edn\u00edm pojmem z\u00e1kona je ji\u017e zm\u00edn\u011bn\u00e9 ozna\u010den\u00ed \u201eskute\u010dn\u00fd majitel.\u201c\u00a0<strong>Skute\u010dn\u00fdm majitelem se rozum\u00ed ka\u017ed\u00e1 fyzick\u00e1 osoba, kter\u00e1 je koncov\u00fdm p\u0159\u00edjemcem\u00a0<\/strong>(osoba, kter\u00e1 m\u016f\u017ee z\u00edskat podstatnou \u010d\u00e1st z\u00a0celkov\u00e9ho majetkov\u00e9ho prosp\u011bchu eviduj\u00edc\u00ed osoby)\u00a0<strong>nebo osoba s\u00a0koncov\u00fdm vlivem<\/strong>\u00a0(osoba, kter\u00e1 m\u016f\u017ee uplat\u0148ovat rozhoduj\u00edc\u00ed vliv v\u00a0eviduj\u00edc\u00ed osob\u011b).<\/p>\n\n\n\n<p style=\"font-size:18px\">Ka\u017ed\u00e1 eviduj\u00edc\u00ed osoba m\u00e1 povinnost evidovat n\u00e1sleduj\u00edc\u00ed \u00fadaje a zajistit, aby byly zjistiteln\u00e9 z\u00a0ve\u0159ejn\u011b dostupn\u00e9ho informa\u010dn\u00edho syst\u00e9mu Ministerstva spravedlnosti \u201e<strong>Evidence skute\u010dn\u00fdch majitel\u016f\u201c\u00a0<\/strong>(d\u00e1le jen \u201eESM\u201c) dostupn\u00e9ho\u00a0<a href=\"https:\/\/esm.justice.cz\/ias\/issm\/rejstrik\">zde<\/a>\u00a0a aby odpov\u00eddaly skute\u010dnosti. Evidovan\u00fdmi \u00fadaji jsou dle ustanoven\u00ed \u00a7 13 z\u00e1kona o ESM zejm\u00e9na:<\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul><li>jm\u00e9no, adresa, datum narozen\u00ed, rodn\u00e9 \u010d\u00edslo a st\u00e1tn\u00ed ob\u010danstv\u00ed skute\u010dn\u00e9ho majitele,<\/li><li>povaha postaven\u00ed skute\u010dn\u00e9ho majitele,<\/li><li>\u00fadaj o velikosti p\u0159\u00edm\u00e9ho nebo nep\u0159\u00edm\u00e9ho pod\u00edlu nebo jin\u00e9 skute\u010dnosti zakl\u00e1daj\u00edc\u00ed postaven\u00ed skute\u010dn\u00e9ho majitele,<\/li><li>popis struktury vztah\u016f v&nbsp;eviduj\u00edc\u00ed osob\u011b,<\/li><li>den, od kter\u00e9ho fyzick\u00e1 osoba je nebo byla skute\u010dn\u00fdm majitelem,<\/li><li>n\u00e1zev a identifika\u010dn\u00ed \u010d\u00edslo eviduj\u00edc\u00ed osoby.<\/li><\/ul>\n\n\n\n<p>Tyto \u00fadaje mus\u00ed b\u00fdt p\u0159\u00edstupn\u00e9 b\u011bhem cel\u00e9 existence eviduj\u00edc\u00ed osoby a po dobu 5 let ode dne jej\u00edho z\u00e1niku.<\/p>\n\n\n\n<p class=\"has-text-align-left\">Rejst\u0159\u00edk Evidence skute\u010dn\u00fdch majitel\u016f je veden\u00fd soudem, kter\u00fd je p\u0159\u00edslu\u0161n\u00fd k&nbsp;\u0159\u00edzen\u00ed o z\u00e1pisu eviduj\u00edc\u00ed osoby.<a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftn4\"><sup>[4]<\/sup><\/a>&nbsp;Z\u00e1pis do evidence skute\u010dn\u00fdch majitel\u016f prov\u00e1d\u00ed soud nebo not\u00e1\u0159, anebo k n\u011bmu doch\u00e1z\u00ed automatick\u00fdm pr\u016fpisem informac\u00ed. K&nbsp;z\u00e1pisu soudem doch\u00e1z\u00ed v&nbsp;\u0159\u00edzen\u00ed o z\u00e1pisu zah\u00e1jen\u00e9m na n\u00e1vrh na p\u0159edepsan\u00e9m formul\u00e1\u0159i dostupn\u00e9m na str\u00e1nk\u00e1ch Ministerstva spravedlnost u\u010din\u011bn\u00fd eviduj\u00edc\u00ed osobou. N\u00e1vrh lze podat elektronicky i v&nbsp;listinn\u00e9 podob\u011b, p\u0159i jeho pod\u00e1n\u00ed je nutn\u00e9 uhradit soudn\u00ed poplatek ve v\u00fd\u0161i 4.000,- K\u010d. D\u00e1le je mo\u017en\u00e9 prov\u00e9st z\u00e1pis u not\u00e1\u0159e za \u00fahradu odm\u011bny ve v\u00fd\u0161i 300,- K\u010d. Nejjednodu\u0161\u0161\u00edm zp\u016fsobem je v\u0161ak automatick\u00fd pr\u016fpis, k&nbsp;n\u011bmu\u017e dojde automaticky z&nbsp;obchodn\u00edho rejst\u0159\u00edku \u010di jin\u00fdch ve\u0159ejn\u00fdch seznam\u016f. V&nbsp;p\u0159\u00edpad\u011b, \u017ee nedojde k&nbsp;pr\u016fpisu automaticky, m\u016f\u017ee eviduj\u00edc\u00ed osoba o automatick\u00fd pr\u016fpis za\u017e\u00e1dat u p\u0159\u00edslu\u0161n\u00e9ho soudu (s \u00fahradou poplatku 4.000,- K\u010d) \u010di u not\u00e1\u0159e (s \u00fahradou odm\u011bny ve v\u00fd\u0161i 200,- K\u010d).<\/p>\n\n\n\n<p>Eviduj\u00edc\u00ed osoba m\u00e1 krom\u011b povinnosti evidovat v\u00fd\u0161e uveden\u00e9 \u00fadaje t\u00e9\u017e db\u00e1t na jejich pravost. V&nbsp;p\u0159\u00edpad\u011b, \u017ee m\u00e1 org\u00e1n ve\u0159ejn\u00e9 moci za to, \u017ee v&nbsp;z\u00e1pisu existuje nesrovnalost, ozn\u00e1m\u00ed tuto skute\u010dnost rejst\u0159\u00edkov\u00e9mu soudu. Soud n\u00e1sledn\u011b eviduj\u00edc\u00ed osobu vyzve k&nbsp;n\u00e1prav\u011b \u010di vyvr\u00e1cen\u00ed t\u00e9to nesrovnalosti v&nbsp;p\u0159im\u011b\u0159en\u00e9 lh\u016ft\u011b. Soud m\u016f\u017ee n\u00e1sledovn\u011b zah\u00e1jit \u0159\u00edzen\u00ed o nesrovnalosti. V&nbsp;p\u0159\u00edpad\u011b, \u017ee soud zjist\u00ed, \u017ee nesrovnalosti jsou od\u016fvodn\u011bn\u00e9, na skute\u010dn\u00e9ho majitele automaticky dopadnou z\u00e1konn\u00e9 sankce. Spad\u00e1 mezi n\u011b:<\/p>\n\n\n\n<ul><li>nemo\u017enost vym\u00e1hat pr\u00e1va a povinnosti, kter\u00e9 vznikly z&nbsp;pr\u00e1vn\u00edho jedn\u00e1n\u00ed zast\u00edraj\u00edc\u00edho osobu skute\u010dn\u00e9ho majitele v&nbsp;dob\u011b, kdy nebyl zaps\u00e1n v&nbsp;ESM,<\/li><li>z\u00e1kaz vyplacen\u00ed pod\u00edlu na prosp\u011bchu,<\/li><li>z\u00e1nik pr\u00e1va na pod\u00edl na zisku nebo jin\u00fdch vlastn\u00edch zdroj\u00edch, kter\u00e9 nebyly do konce \u00fa\u010detn\u00edho obdob\u00ed vyplaceny,<\/li><li>z\u00e1kaz v\u00fdkonu hlasovac\u00edho pr\u00e1va, \u010di z\u00e1kaz rozhodov\u00e1n\u00ed jako jedin\u00e9ho spole\u010dn\u00edka pod sankc\u00ed neplatnosti.<\/li><\/ul>\n\n\n\n<p>Dal\u0161\u00ed sankc\u00ed je ulo\u017een\u00ed pokuty za p\u0159estupek, a to a\u017e do v\u00fd\u0161e 500.000,- K\u010d. Pokuta bude ulo\u017eena eviduj\u00edc\u00ed osob\u011b v&nbsp;p\u0159\u00edpad\u011b, \u017ee nezajist\u00ed z\u00e1pis \u017e\u00e1dan\u00fdch \u00fadaj\u016f do ESM, a skute\u010dn\u00e9mu majiteli v&nbsp;p\u0159\u00edpad\u011b, \u017ee neposkytne eviduj\u00edc\u00ed osob\u011b pot\u0159ebnou sou\u010dinnost.<\/p>\n\n\n\n<p>Nejlep\u0161\u00edm zp\u016fsobem, jak p\u0159edej\u00edt vcelku p\u0159\u00edsn\u00fdm sankc\u00edm, je zadat firmu spole\u010dnosti do vyhled\u00e1va\u010de evidence skute\u010dn\u00fdch majitel\u016f, kter\u00e1 je dostupn\u00e1 zadarmo, zkontrolovat, zda v\u0161echny \u00fadaje odpov\u00eddaj\u00ed skute\u010dnosti, a v&nbsp;p\u0159\u00edpad\u011b nesrovnalost\u00ed si u not\u00e1\u0159e za\u0159\u00eddit z\u00e1pis \u00fadaj\u016f \u010di jejich opravu.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Autorka: <strong>Karol\u00edna Joanidisov\u00e1<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftnref1\"><sup>[1]<\/sup><\/a>&nbsp;z\u00e1kon \u010d. 37\/2021 Sb., o evidenci skute\u010dn\u00fdch majitel\u016f<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftnref2\"><sup>[2]<\/sup><\/a>&nbsp;Sm\u011brnice Evropsk\u00e9ho parlamentu a Rady (EU) 2015\/849 ze dne 20. kv\u011btna 2015 o p\u0159edch\u00e1zen\u00ed vyu\u017e\u00edv\u00e1n\u00ed finan\u010dn\u00edho syst\u00e9mu k pran\u00ed pen\u011bz nebo financov\u00e1n\u00ed terorismu, o zm\u011bn\u011b na\u0159\u00edzen\u00ed Evropsk\u00e9ho parlamentu a Rady (EU) \u010d. 648\/2012 a o zru\u0161en\u00ed sm\u011brnice Evropsk\u00e9ho parlamentu a Rady 2005\/60\/ES a sm\u011brnice Komise 2006\/70\/ES.<\/p>\n\n\n\n<p>Sm\u011brnice Evropsk\u00e9ho parlamentu a Rady (EU) 2018\/843 ze dne 30. kv\u011btna 2018, kterou se m\u011bn\u00ed sm\u011brnice (EU) 2015\/849 o p\u0159edch\u00e1zen\u00ed vyu\u017e\u00edv\u00e1n\u00ed finan\u010dn\u00edho syst\u00e9mu k pran\u00ed pen\u011bz nebo financov\u00e1n\u00ed terorismu a sm\u011brnice 2009\/138\/ES a 2013\/36\/EU.<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftnref3\"><sup>[3]<\/sup><\/a>&nbsp;S&nbsp;v\u00fdjimkou pr\u00e1vnick\u00fdch osob stanoven\u00fdch v \u00a7 7 z\u00e1kona o ESM, kter\u00fdmi jsou nap\u0159. st\u00e1t, \u00fazemn\u00ed samospr\u00e1vn\u00fd celek, st\u00e1tn\u00ed p\u0159\u00edsp\u011bvkov\u00e1 organizace, \u0161kolsk\u00e9 pr\u00e1vnick\u00e9 osoby, politick\u00e9 strany a hnut\u00ed\u2026<\/p>\n\n\n\n<p><a href=\"applewebdata:\/\/5DA66E5B-EBFC-4BFB-9531-C72A0AC2C304#_ftnref4\"><sup>[4]<\/sup><\/a>&nbsp;Jedn\u00e1 se tedy o krajsk\u00e9 soudy a o M\u011bstsk\u00fd soud v&nbsp;Praze.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1nik pr\u00e1va na pod\u00edl na zisku \u010di neplatnost valn\u00e9 hromady? I takov\u00e9 sankce mohou nov\u011b hrozit podnikatel\u016fm v&nbsp;p\u0159\u00edpad\u011b nedodr\u017een\u00ed povinnost\u00ed p\u0159i evidenci skute\u010dn\u00fdch majitel\u016f. S&nbsp;\u00fa\u010dinnost\u00ed nov\u00e9ho z\u00e1kona o evidenci skute\u010dn\u00fdch majitel\u016f byly k&nbsp;pokut\u011b v&nbsp;r\u00e1mci p\u0159estupkov\u00e9ho \u0159\u00edzen\u00ed p\u0159id\u00e1ny dal\u0161\u00ed sankce, kter\u00e9 mohou m\u00edt z\u00e1sadn\u00ed vliv na v\u00fdkon \u010dinnosti coby spole\u010dn\u00edka \u010di akcion\u00e1\u0159e v&nbsp;obchodn\u00ed spole\u010dnosti. Dne 01.02.2022 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/posts\/465"}],"collection":[{"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=465"}],"version-history":[{"count":7,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/posts\/465\/revisions"}],"predecessor-version":[{"id":474,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/posts\/465\/revisions\/474"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=\/wp\/v2\/media\/466"}],"wp:attachment":[{"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akdusekbudil.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}