{"id":1358,"date":"2022-07-26T09:25:02","date_gmt":"2022-07-26T07:25:02","guid":{"rendered":"https:\/\/boomandsmart.com\/policia-moze-poskytnut-spravcovi-dane-videozaznam-vozidla-danoveho-subjektu-pre-ucely-konanie-podla-danoveho-poriadku\/"},"modified":"2022-07-26T09:25:02","modified_gmt":"2022-07-26T07:25:02","slug":"policia-moze-poskytnut-spravcovi-dane-videozaznam-vozidla-danoveho-subjektu-pre-ucely-konanie-podla-danoveho-poriadku","status":"publish","type":"post","link":"https:\/\/boomandsmart.com\/sk\/policia-moze-poskytnut-spravcovi-dane-videozaznam-vozidla-danoveho-subjektu-pre-ucely-konanie-podla-danoveho-poriadku\/","title":{"rendered":"Pol\u00edcia m\u00f4\u017ee poskytn\u00fa\u0165 spr\u00e1vcovi dane videoz\u00e1znam vozidla da\u0148ov\u00e9ho subjektu pre \u00fa\u010dely konania pod\u013ea da\u0148ov\u00e9ho poriadku"},"content":{"rendered":"

 <\/p>\n

Pred nieko\u013ek\u00fdmi d\u0148ami posudzoval Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad \u010cR zauj\u00edmav\u00fa ot\u00e1zku. A s\u00edce, \u010di spr\u00e1vca dane m\u00f4\u017ee v konan\u00ed pod\u013ea da\u0148ov\u00e9ho poriadku pou\u017ei\u0165 ako d\u00f4kazn\u00fd prostriedok viacer\u00e9 nahr\u00e1vky vozidla podnikate\u013ea, ktor\u00fd si na dan\u00e9 vozidlo uplat\u0148uje nadmern\u00fd odpo\u010det DPH, pri\u010dom ale tieto nahr\u00e1vky nevyhotovil spr\u00e1vca dane, ale pol\u00edcia pri plnen\u00ed svojich \u00faloh.<\/p>\n

Toto rozhodnutie je zauj\u00edmav\u00e9 aj z\u00a0poh\u013eadu GDPR, nako\u013eko NSS \u010cR op\u00e4tovne zd\u00f4raznil potrebu z\u00edskavania \u00fadajov v\u00a0s\u00falade s\u00a0\u00fa\u010delom a\u00a0s\u00a0oh\u013eadom na vhodn\u00fd pr\u00e1vny z\u00e1klad (v tomto pr\u00edpade z\u00e1konn\u00fa povinnos\u0165).<\/p>\n

S\u0165a\u017eovate\u013e podal d\u0148a 22.01.2016 da\u0148ov\u00e9 priznanie, v\u00a0ktorom si uplatnil nadmern\u00fd odpo\u010det DPH vo v\u00fd\u0161ke 413.499 K\u010d. D\u0148a 28.01.2016 podal opravn\u00e9 da\u0148ov\u00e9 priznanie, v\u00a0ktorom n\u00e1rokovan\u00fd odpo\u010det nav\u00fd\u0161il o\u00a0244.491 K\u010d z\u00a0d\u00f4vodu k\u00fapy automobilu pre \u00fa\u010dely svojho podnikania. K\u00fapu riadne preuk\u00e1zal pr\u00edslu\u0161n\u00fdmi dokladmi.<\/p>\n

Spr\u00e1vca dane n\u00e1sledne zaslal s\u0165a\u017eovate\u013eovi v\u00fdzvu, ktorou za\u010dal konanie na odstr\u00e1nenie pochybnost\u00ed oh\u013eadne deklarovan\u00e9ho n\u00e1roku na odpo\u010det z\u00a0titulu k\u00fapy vozidla. V\u00a0reakcii na v\u00fdzvu zaslal s\u0165a\u017eovate\u013e spr\u00e1vcovi dane knihu j\u00e1zd vozidla za obdobie od 07.07.2015 do 11.03.2016.<\/p>\n

Spr\u00e1vca dane z\u00e1rove\u0148 d\u0148a 06.06.2016 zaslal Pol\u00edcii \u010cR \u017eiados\u0165 o\u00a0poskytnutie inform\u00e1ci\u00ed o\u00a0pohybe motorov\u00e9ho vozidla, na ktor\u00e9 bol odpo\u010det uplatnen\u00fd, a\u00a0to za obdobie uveden\u00e9 v\u00a0knihe j\u00e1zd. Ke\u010f\u017ee n\u00e1sledne \u00fadaje poskytnut\u00e9 Pol\u00edciou \u010cR nekore\u0161pondovali s\u00a0\u00fadajmi uveden\u00fdmi v\u00a0knihe j\u00e1zd, mal spr\u00e1vca dane za to, \u017ee s\u0165a\u017eovate\u013e nepreuk\u00e1zal splnenie podmienok na vznik n\u00e1roku na nadmern\u00fd odpo\u010det DPH.<\/p>\n

S\u0165a\u017eovate\u013e v\u00a0\u010fal\u0161om konan\u00ed namietal, \u017ee spracovanie \u00fadajov o\u00a0pohybe vozidla z\u00a0kamerov\u00e9ho syst\u00e9mu prev\u00e1dzkovanom Pol\u00edciou \u010cR pre potreby spr\u00e1vcu dane je v\u00a0rozpore so z\u00e1konom, konkr\u00e9tne s \u00a7 60 z\u00e1kona \u010d. 273\/2008 Sb. o\u00a0Policii \u010cesk\u00e9 republiky. Pod\u013ea tohto ustanovenia:<\/p>\n

(1) Policie zpracov\u00e1v\u00e1 v souladu s t\u00edmto z\u00e1konem a jin\u00fdm pr\u00e1vn\u00edm p\u0159edpisem informace v\u010detn\u011b osobn\u00edch \u00fadaj\u016f v rozsahu nezbytn\u00e9m pro pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f.<\/em><\/p>\n

(2) Zpracov\u00e1van\u00e9 informace mus\u00ed policie zabezpe\u010dit p\u0159ed neopr\u00e1vn\u011bn\u00fdm p\u0159\u00edstupem, zm\u011bnou, zni\u010den\u00edm, ztr\u00e1tou nebo odcizen\u00edm, zneu\u017eit\u00edm nebo jin\u00fdm neopr\u00e1vn\u011bn\u00fdm zpracov\u00e1n\u00edm. Policie d\u00e1le u\u010din\u00ed nezbytn\u00e1 opat\u0159en\u00ed pro zaji\u0161t\u011bn\u00ed bezpe\u010dnosti a spolehlivosti provozovan\u00e9ho informa\u010dn\u00edho syst\u00e9mu. T\u00edmto nejsou dot\u010deny povinnosti podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu.<\/em><\/p>\n

S\u0165a\u017eovate\u013e tak argumentoval, \u017ee k\u00a0spracovaniu \u00fadajov (kamerov\u00fdch z\u00e1znamov) do\u0161lo a\u017e na z\u00e1klade \u017eiadosti spr\u00e1vcu dane (teda pre \u00fa\u010dely da\u0148ov\u00e9ho konania), nie pre \u00fa\u010dely pol\u00edcie, \u010do pova\u017eoval za nez\u00e1konn\u00fd postup a\u00a0teda za d\u00f4kaz, na ktor\u00fd spr\u00e1vca dane ani s\u00fady nem\u00f4\u017eu prihliada\u0165.<\/p>\n

Pod\u013ea \u00a7 60 odst. 1 z\u00e1kona o\u00a0Policii \u010cesk\u00e9 republiky pol\u00edcia zpracov\u00e1v\u00e1\u00a0<\/em>[\u2026]\u00a0informace v\u010detn\u011b osobn\u00edch \u00fadaj\u016f v\u00a0rozsahu nezbytn\u00e9m pro pln\u011bn\u00ed sv\u00fdch \u00fakol\u016f<\/em>. Pod\u013ea \u00a7 2 z\u00e1kona o pol\u00edcii je \u00falohou pol\u00edcie\u00a0chr\u00e1nit bezpe\u010dnost osob a majetku a ve\u0159ejn\u00fd po\u0159\u00e1dek, p\u0159edch\u00e1zet trestn\u00e9 \u010dinnosti, plnit \u00fakoly podle trestn\u00edho \u0159\u00e1du a dal\u0161\u00ed \u00fakoly na\u00a0\u00faseku vnit\u0159n\u00edho po\u0159\u00e1dku a bezpe\u010dnosti\u00a0<\/em>[\u2026].<\/p>\n

Pod\u013ea \u00a7 62 ods. 1 z\u00e1kona o\u00a0Policii \u010cesk\u00e9 republiky pol\u00edcia m\u016f\u017ee, je-li to nezbytn\u00e9 pro pln\u011bn\u00ed jej\u00edch \u00fakol\u016f, po\u0159izovat zvukov\u00e9, obrazov\u00e9 nebo jin\u00e9 z\u00e1znamy osob a\u00a0v\u011bc\u00ed nach\u00e1zej\u00edc\u00edch se na m\u00edstech ve\u0159ejn\u011b p\u0159\u00edstupn\u00fdch<\/em>\u00a0[\u2026].<\/p>\n

Medzi \u00falohy pol\u00edcie pod\u013ea vy\u0161\u0161ie citovan\u00e9ho \u00a7 62, pri plnen\u00ed ktor\u00fdch mo\u017eno vyhotovova\u0165 kamerov\u00e9 z\u00e1znamy, patr\u00ed bezpochyby aj zabezpe\u010dovanie verejn\u00e9ho poriadku v\u00a0doprave (dopravn\u00e9 nehody, priestupky). Pr\u00e1ve za \u00fa\u010delom z\u00edskania t\u00fdchto z\u00e1znamov prev\u00e1dzkuje Pol\u00edcia \u010cR syst\u00e9m tzv. Automatickej kontroly vozidiel, ktor\u00fd \u00fadaje o\u00a0predmetnom automobile zaznamenal. Tento syst\u00e9m je schopn\u00fd zaznamena\u0165 a\u00a0rozpozna\u0165 vozidlo pod\u013ea jeho eviden\u010dn\u00e9ho \u010d\u00edsla a\u00a0n\u00e1sledne tieto \u00fadaje vyhodnoti\u0165. \u00a0A\u00a0presne o\u00a0tieto \u00fadaje spr\u00e1vca dane po\u017eiadal.<\/p>\n

Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad \u010cR v konan\u00ed vedenom pod sp. zn. 9 Afs 147\/2020 – 34<\/a> kasa\u010dn\u00fa s\u0165a\u017enos\u0165 zamietol, preto\u017ee:<\/p>\n

    \n
  1. S\u00fad ust\u00e1lil, \u017ee v\u00a0prejedn\u00e1vanej veci bolo jednozna\u010dne preuk\u00e1zan\u00e9, \u017ee kamerov\u00e9 z\u00e1znamy pol\u00edcia vyhotovila sk\u00f4r, ako o\u00a0ne spr\u00e1vca dane po\u017eiadal a\u00a0preto neboli vyhotoven\u00e9 pre \u00fa\u010dely da\u0148ov\u00e9ho konania<\/strong> (teda pre potreby spr\u00e1vcu dane), ale v r\u00e1mci \u010dinnosti a \u00faloh pol\u00edcie zabezpe\u010dova\u0165 verejn\u00fd poriadok. <\/strong><\/li>\n
  2. Pod\u013ea s\u00fadu bol spr\u00e1vca dane opr\u00e1vnen\u00fd vy\u017eiada\u0165 si od pol\u00edcie kamerov\u00e9 z\u00e1znamy, pri\u010dom toto opr\u00e1vnenie mu vypl\u00fdva z \u00a7 57 da\u0148ov\u00e9ho poriadku, pod\u013ea ktor\u00e9ho maj\u00fa povinnost\u00a0poskytnout \u00fadaje na z\u00e1klad\u011b vy\u017e\u00e1d\u00e1n\u00ed\u00a0spr\u00e1vce dan\u011b<\/em>[\u2026]\u00a0org\u00e1ny ve\u0159ejn\u00e9 moci a osoby, kter\u00e9 a)\u00a0vedou evidenci osob nebo v\u011bc\u00ed, b) poskytuj\u00ed pln\u011bn\u00ed, kter\u00e9 je p\u0159edm\u011btem dan\u011b, c)\u00a0prov\u00e1d\u011bj\u00ed \u0159\u00edzen\u00ed v p\u0159\u00edpadech, jejich\u017e p\u0159edm\u011bt podl\u00e9h\u00e1 da\u0148ov\u00e9 povinnosti, nebo d)\u00a0zpracov\u00e1vaj\u00ed jin\u00e9 \u00fadaje nezbytn\u00e9 pro spr\u00e1vu dan\u00ed.[1]<\/strong><\/a><\/em><\/li>\n
  3. V\u00a0konan\u00ed bolo potrebn\u00e9 overi\u0165, \u010di s\u0165a\u017eovate\u013e ako da\u0148ov\u00fd subjekt u\u017e\u00edval predmetn\u00fd automobil skuto\u010dne len na \u00fa\u010dely podnikania. K\u00a0tomu bolo potrebn\u00e9 vy\u017eiada\u0165 si \u00fadaje o\u00a0pohybe vozidla, preto\u017ee v\u00a0s\u00falade s \u00a7 58 ods. 3 da\u0148ov\u00e9ho poriadku, tieto si spr\u00e1vca dane nemohol overi\u0165 vo vlastnej evidencii, ke\u010f\u017ee takouto nedisponoval. Spr\u00e1vca dane toti\u017e pol\u00edciu oslovil a\u017e potom, ako mu s\u0165a\u017eovate\u013e doru\u010dil knihu j\u00e1zd, ktor\u00e1 nep\u00f4sobila d\u00f4veryhodne a\u00a0to z\u00a0toho d\u00f4vodu, \u017ee d\u00e1tum prvej jazdy v\u00a0nej uvedenej bol skor\u0161\u00ed, ako d\u00e1tum prevzatia vozidla pod\u013ea dokumentov poskytnut\u00fdch predajcom automobilu<\/strong>.<\/li>\n
  4. Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad sa preto stoto\u017enil s\u00a0n\u00e1zorom krajsk\u00e9ho s\u00fadu, \u017ee spr\u00e1vca dane bol opr\u00e1vnen\u00fd o\u00a0kamerov\u00e9 z\u00e1znamy po\u017eiada\u0165, preto\u017ee i\u0161lo o\u00a0\u00fadaje nevyhnutn\u00e9 pre spr\u00e1vu dan\u00ed, pri\u010dom pol\u00edcia je povinn\u00e1 takejto \u017eiadosti vyhovie\u0165.<\/li>\n
  5. S\u0165a\u017eovate\u013e tak n\u00e1rok na uplat\u0148ovan\u00fd odpo\u010det DPH nepreuk\u00e1zal a spr\u00e1vca dane mu ho preto v s\u00falade so z\u00e1konom nepriznal.<\/li>\n<\/ol>\n

     <\/p>\n

    [1]<\/a> Pod\u013ea da\u0148ov\u00e9ho poriadku SR by sa spr\u00e1vca dane mohol odvola\u0165 napr. na jeho \u00a7 26 ods. 6, pod\u013ea ktor\u00e9ho: \u201e<\/em>\u0160t\u00e1tne org\u00e1ny a in\u00e9 org\u00e1ny a osoby, ktor\u00e9 z \u00faradnej moci alebo vzh\u013eadom na predmet svojej \u010dinnosti ved\u00fa evidenciu os\u00f4b alebo majetku,\u00a0s\u00fa povinn\u00e9 na v\u00fdzvu spr\u00e1vcu dane ozn\u00e1mi\u0165 \u00fadaje potrebn\u00e9 na vyrubenie dane a vym\u00e1hanie da\u0148ov\u00e9ho nedoplatku.\u201c<\/em>, resp. na ods. 7, pod\u013ea ktor\u00e9ho: \u201eKa\u017ed\u00fd, kto m\u00e1 p\u00edsomnosti, listiny a in\u00e9 veci, ktor\u00e9 m\u00f4\u017eu by\u0165 d\u00f4kazom pri spr\u00e1ve dan\u00ed, je povinn\u00fd na v\u00fdzvu spr\u00e1vcu dane p\u00edsomnosti, listiny a in\u00e9 veci vyda\u0165 alebo zapo\u017ei\u010da\u0165<\/em>.\u201c<\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

      Pred nieko\u013ek\u00fdmi d\u0148ami posudzoval Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad \u010cR zauj\u00edmav\u00fa ot\u00e1zku. A s\u00edce, \u010di spr\u00e1vca dane m\u00f4\u017ee v konan\u00ed pod\u013ea da\u0148ov\u00e9ho poriadku pou\u017ei\u0165 ako d\u00f4kazn\u00fd prostriedok viacer\u00e9 nahr\u00e1vky vozidla podnikate\u013ea, ktor\u00fd si na dan\u00e9 vozidlo uplat\u0148uje nadmern\u00fd odpo\u010det DPH, pri\u010dom ale tieto nahr\u00e1vky nevyhotovil spr\u00e1vca dane, ale pol\u00edcia pri plnen\u00ed svojich \u00faloh. Toto rozhodnutie je…<\/p>\n","protected":false},"author":3,"featured_media":1359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk"],"yoast_head":"Pol\u00edcia m\u00f4\u017ee poskytn\u00fa\u0165 spr\u00e1vcovi dane videoz\u00e1znam vozidla da\u0148ov\u00e9ho subjektu pre \u00fa\u010dely konania pod\u013ea da\u0148ov\u00e9ho poriadku - BOOM & SMART<\/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:\/\/boomandsmart.com\/policia-moze-poskytnut-spravcovi-dane-videozaznam-vozidla-danoveho-subjektu-pre-ucely-konanie-podla-danoveho-poriadku\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pol\u00edcia m\u00f4\u017ee poskytn\u00fa\u0165 spr\u00e1vcovi dane videoz\u00e1znam vozidla da\u0148ov\u00e9ho subjektu pre \u00fa\u010dely konania pod\u013ea da\u0148ov\u00e9ho poriadku - BOOM & SMART\" \/>\n<meta property=\"og:description\" content=\"  Pred nieko\u013ek\u00fdmi d\u0148ami posudzoval Najvy\u0161\u0161\u00ed spr\u00e1vny s\u00fad \u010cR zauj\u00edmav\u00fa ot\u00e1zku. A s\u00edce, \u010di spr\u00e1vca dane m\u00f4\u017ee v konan\u00ed pod\u013ea da\u0148ov\u00e9ho poriadku pou\u017ei\u0165 ako d\u00f4kazn\u00fd prostriedok viacer\u00e9 nahr\u00e1vky vozidla podnikate\u013ea, ktor\u00fd si na dan\u00e9 vozidlo uplat\u0148uje nadmern\u00fd odpo\u010det DPH, pri\u010dom ale tieto nahr\u00e1vky nevyhotovil spr\u00e1vca dane, ale pol\u00edcia pri plnen\u00ed svojich \u00faloh. 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