{"id":210192,"date":"2026-04-15T14:40:13","date_gmt":"2026-04-15T12:40:13","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=210192"},"modified":"2026-04-15T15:08:22","modified_gmt":"2026-04-15T13:08:22","slug":"francie-dulezitost-pouziti-vhodneho-postupu-pro-vraceni-dph","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/cs\/francie-dulezitost-pouziti-vhodneho-postupu-pro-vraceni-dph\/","title":{"rendered":"Francie: d\u016fle\u017eitost pou\u017eit\u00ed vhodn\u00e9ho postupu pro vr\u00e1cen\u00ed DPH"},"content":{"rendered":"\n<p>Rozsudkem ze dne 30. ledna 2026 (\u010d. 24PA02052) Pa\u0159\u00ed\u017esk\u00fd spr\u00e1vn\u00ed odvolac\u00ed soud p\u0159ipom\u00edn\u00e1 z\u00e1sadn\u00ed princip: <strong>vr\u00e1cen\u00ed francouzsk\u00e9 DPH mus\u00ed b\u00fdt po\u017eadov\u00e1no prost\u0159ednictv\u00edm postupu striktn\u011b p\u0159izp\u016fsoben\u00e9ho situaci pl\u00e1tce<\/strong>, bez ohledu na jakoukoli registraci k DPH ve Francii.<\/p>\n\n\n\n<p>Toto rozhodnut\u00ed navazuje na kontinuitu judikatury, zejm\u00e9na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>rozsudek Pa\u0159\u00ed\u017esk\u00e9ho spr\u00e1vn\u00edho odvolac\u00edho soudu ze dne 27. \u010dervna 2025 (v\u011bc \u010d. 23PA03373, St\u00e9 Abo Wind AG proti Ministerstvu hospod\u00e1\u0159stv\u00ed);<\/li>\n\n\n\n<li>a rovn\u011b\u017e judikaturu St\u00e1tn\u00ed rady (zejm\u00e9na CE 9e-10e s.-s. 27\/05\/2009, \u010d. 308471, SA Lurgi).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Skutkov\u00fd stav<\/h2>\n\n\n\n<p>V dan\u00e9m p\u0159\u00edpad\u011b n\u011bmeck\u00e1 spole\u010dnost Manthey Racing GmbH <strong>nesla francouzskou DPH na v\u00fddaj\u00edch vynalo\u017een\u00fdch ve Francii<\/strong> v r\u00e1mci slu\u017eeb poskytnut\u00fdch spole\u010dnosti Porsche, rovn\u011b\u017e usazen\u00e9 v N\u011bmecku.<\/p>\n\n\n\n<p>Pro jeho vr\u00e1cen\u00ed <strong>pou\u017eila b\u011b\u017en\u00fd postup t\u00edm, \u017ee podala <a href=\"https:\/\/www.asd-int.com\/cs\/francie-ve-francii-byla-zverejnena-nova-verze-priznani-k-dph-ca3\/\">periodick\u00e9 p\u0159izn\u00e1n\u00ed k francouzsk\u00e9 DPH (CA3)<\/a><\/strong>. Tato \u017e\u00e1dost byla da\u0148ovou spr\u00e1vou zam\u00edtnuta.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Stanovisko soudu<\/h2>\n\n\n\n<p>Soud bere v \u00favahu n\u011bkolik rozhoduj\u00edc\u00edch prvk\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spole\u010dnost <strong>neprov\u00e1d\u011bla \u017e\u00e1dn\u00e9 zdaniteln\u00e9 operace DPH ve Francii<\/strong> v dot\u010den\u00e9m obdob\u00ed a nebyla tedy pl\u00e1tcem DPH ve Francii.<\/li>\n\n\n\n<li>V d\u016fsledku toho <strong>nemohla pou\u017e\u00edt b\u011b\u017en\u00fd postup<\/strong> stanoven\u00fd v \u010dl\u00e1nku 271 obecn\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku (I, II a IV), kter\u00fd p\u0159edpokl\u00e1d\u00e1:\n<ul class=\"wp-block-list\">\n<li>pod\u00e1n\u00ed periodick\u00e9ho p\u0159izn\u00e1n\u00ed k DPH (CA3)<\/li>\n\n\n\n<li>pl\u00e1tcem prov\u00e1d\u011bj\u00edc\u00edm zdaniteln\u00e9 operace ve Francii<\/li>\n\n\n\n<li>a v d\u016fsledku toho disponuj\u00edc\u00edm francouzsk\u00fdm DI\u010c.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Proto\u017ee spole\u010dnost Manthey Racing GmbH:\n<ul class=\"wp-block-list\">\n<li>byla usazena v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b Evropsk\u00e9 unie;<\/li>\n\n\n\n<li>nem\u011bla st\u00e1lou provozovnu ve Francii;<\/li>\n\n\n\n<li><strong>neprov\u00e1d\u011bla \u017e\u00e1dn\u00e9 zdaniteln\u00e9 operace ve Francii<\/strong> (nebo pouze operace s p\u0159enesen\u00edm da\u0148ov\u00e9 povinnosti na p\u0159\u00edjemce),<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>jedinou mo\u017enou cestou pro z\u00edsk\u00e1n\u00ed <a href=\"https:\/\/www.asd-int.com\/en\/how-do-you-recover-vat-in-france\/\">vr\u00e1cen\u00ed francouzsk\u00e9 DPH<\/a> byl postup stanoven\u00fd v \u010dl\u00e1nc\u00edch 242 0 N a n\u00e1sleduj\u00edc\u00edch p\u0159\u00edlohy II k CGI, zn\u00e1m\u00fd jako \u201e<a href=\"https:\/\/www.asd-int.com\/cs\/vraceni-dph-v-eu-9-smernice\/\">8. sm\u011brnice<\/a>\u201c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">D\u016fsledek<\/h2>\n\n\n\n<p>Soud z toho vyvozuje, \u017ee francouzskou DPH nebylo mo\u017en\u00e9 z\u00edskat zp\u011bt prost\u0159ednictv\u00edm p\u0159izn\u00e1n\u00ed CA3, <strong>proto\u017ee tento postup je pr\u00e1vn\u011b nepou\u017eiteln\u00fd v p\u0159\u00edpad\u011b absence zdaniteln\u00fdch operac\u00ed ve Francii<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Potvrzen\u00ed ned\u00e1vnou judikaturou<\/h2>\n\n\n\n<p>Tato anal\u00fdza byla potvrzena rozsudkem ze dne 4. \u00fanora 2026 (\u010d. 25PA00785), v n\u011bm\u017e Pa\u0159\u00ed\u017esk\u00fd spr\u00e1vn\u00ed odvolac\u00ed soud zauj\u00edm\u00e1 stejn\u00e9 stanovisko pro nerezidentsk\u00e9 spole\u010dnosti usazen\u00e9 mimo Evropskou unii.<\/p>\n\n\n\n<p>V tomto p\u0159\u00edpad\u011b je <strong>b\u011b\u017en\u00fd postup rovn\u011b\u017e vylou\u010den<\/strong> a vr\u00e1cen\u00ed DPH mus\u00ed b\u00fdt provedeno v\u00fdhradn\u011b prost\u0159ednictv\u00edm <a href=\"https:\/\/www.asd-int.com\/cs\/vraceni-dph-dle-trinacte-smernice-rady\/\">postupu zn\u00e1m\u00e9ho jako \u201e13. sm\u011brnice\u201c<\/a>, s v\u00fdhradou dodr\u017een\u00ed platn\u00fdch podm\u00ednek a lh\u016ft.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Praktick\u00e9 z\u00e1v\u011bry<\/h2>\n\n\n\n<p>Tato rozhodnut\u00ed zd\u016fraz\u0148uj\u00ed d\u016fle\u017eitost p\u0159edchoz\u00ed anal\u00fdzy situace DPH, zejm\u00e9na s ohledem na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pravidla teritoriality;<\/li>\n\n\n\n<li>a pravidla pl\u00e1tcovstv\u00ed.<\/li>\n<\/ul>\n\n\n\n<p>P\u0159ed jak\u00fdmkoli krokem (<strong>registrac\u00ed k DPH<\/strong> nebo \u017e\u00e1dost\u00ed o vr\u00e1cen\u00ed prost\u0159ednictv\u00edm 8. nebo 13. sm\u011brnice) <strong>se d\u016frazn\u011b doporu\u010duje obr\u00e1tit se na odborn\u00edky na DPH, jako je ASD Group<\/strong>.<\/p>\n\n\n\n<p>Jinak se podniky vystavuj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nevhodn\u00fdm <strong>postup\u016fm<\/strong>;<\/li>\n\n\n\n<li>a p\u0159edev\u0161\u00edm k <strong>trval\u00e9 ztr\u00e1t\u011b pr\u00e1va na vr\u00e1cen\u00ed<\/strong> z d\u016fvodu proml\u010den\u00ed z\u00e1konn\u00fdch lh\u016ft specifick\u00fdch pro mechanismy 8. a 13. sm\u011brnice, jak ukazuj\u00ed v\u00fd\u0161e uveden\u00e9 p\u0159\u00edpady.<\/li>\n<\/ul>\n\n\n\n<p>Prameny:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053425672?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=3&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" target=\"_blank\" rel=\"noreferrer noopener\">legifrance.gouv.fr<\/a> (ve francouz\u0161tin\u011b)<\/li>\n\n\n\n<li><a href=\"https:\/\/www.doctrine.fr\/d\/CAA\/Paris\/2026\/CETATEXT000053442871\" target=\"_blank\" rel=\"noreferrer noopener\">doctrine.fr<\/a> (ve francouz\u0161tin\u011b)<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-essential-blocks-call-to-action  root-eb-call-to-action-dy6z6\"><div class=\"eb-parent-wrapper eb-parent-eb-call-to-action-dy6z6 \"><div class=\"eb-cia-wrapper eb-call-to-action-dy6z6\" data-icon=\"dashicons-lock\"><div class=\"eb-cia-text-wrapper\"><span class=\"dashicon dashicons dashicons-lock eb-cia-icon\"><\/span><h3 class=\"eb-cia-title\">Zajist\u011bte si vr\u00e1cen\u00ed DPH s ASD Group<\/h3><p class=\"eb-cia-description\">Nepodstupujte riziko pou\u017eit\u00ed nevhodn\u00e9ho postupu a definitivn\u00ed ztr\u00e1ty pr\u00e1va na vr\u00e1cen\u00ed.<\/p><\/div><div class=\"eb-cia-button-wrapper\"><a href=\"https:\/\/www.asd-int.com\/cs\/kontakt\/\" target=\"_self\" rel=\"noopener\"><div class=\"eb-cia-button is-large\"><strong>Kontaktujte na\u0161e experty na DPH nyn\u00ed &gt;<\/strong><\/div><\/a><\/div><\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-top copywriter-card\" style=\"grid-template-columns:15% auto\"><figure class=\"wp-block-media-text__media\"><img fetchpriority=\"high\" decoding=\"async\" width=\"517\" height=\"521\" src=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png\" alt=\"\" class=\"wp-image-205439 size-full\" srcset=\"https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group.png 517w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-298x300.png 298w, https:\/\/www.asd-int.com\/wp-content\/uploads\/2025\/12\/Noemie_Almot-CM-Medaillon-ASD-Group-150x150.png 150w\" sizes=\"(max-width: 517px) 100vw, 517px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p><strong>No\u00e9mie Almot<\/strong><br><em>Community Manager a Redaktorka<\/em><\/p>\n\n\n\n<p class=\"has-small-font-size\">No\u00e9mie je specializovanou redaktorkou ve spole\u010dnosti ASD Group. Vytv\u00e1\u0159\u00ed a spravuje blogov\u00e9 \u010dl\u00e1nky i novinky na na\u0161ich webov\u00fdch str\u00e1nk\u00e1ch, se zam\u011b\u0159en\u00edm na DPH, mezin\u00e1rodn\u00ed dan\u011b, celn\u00ed operace, soci\u00e1ln\u00ed p\u0159edpisy a mezin\u00e1rodn\u00ed obchod. Sv\u00fdm jasn\u00fdm a vzd\u011bl\u00e1vac\u00edm stylem p\u00edsemnosti \u010din\u00ed slo\u017eit\u00e1 a technick\u00e1 t\u00e9mata snadno pochopiteln\u00e1 a relevantn\u00ed pro firmy.<\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-linkedin  wp-block-social-link\"><a rel=\"target=&quot;_blank&quot; noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.linkedin.com\/in\/no%C3%A9mie-almot\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M19.7,3H4.3C3.582,3,3,3.582,3,4.3v15.4C3,20.418,3.582,21,4.3,21h15.4c0.718,0,1.3-0.582,1.3-1.3V4.3 C21,3.582,20.418,3,19.7,3z M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li><\/ul>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Rozsudkem ze dne 30. ledna 2026 (\u010d. 24PA02052) Pa\u0159\u00ed\u017esk\u00fd spr\u00e1vn\u00ed odvolac\u00ed soud p\u0159ipom\u00edn\u00e1 z\u00e1sadn\u00ed princip: vr\u00e1cen\u00ed francouzsk\u00e9 DPH mus\u00ed b\u00fdt po\u017eadov\u00e1no prost\u0159ednictv\u00edm postupu striktn\u011b p\u0159izp\u016fsoben\u00e9ho&#8230;<\/p>\n","protected":false},"author":36,"featured_media":210184,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3613,377],"tags":[4729,3492,4412,5113,3349,5115],"pays":[709],"class_list":["post-210192","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-fiscal","tag-danove-povinnosti","tag-dph","tag-obligations-fiscales","tag-remboursement-de-tva","tag-tva","tag-vraceni-dph","pays-france-cs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Francie: zvolte spr\u00e1vn\u00fd postup pro vr\u00e1cen\u00ed DPH | ASD Group<\/title>\n<meta name=\"description\" content=\"Nespr\u00e1vn\u00fd postup m\u016f\u017ee v\u00e9st ke ztr\u00e1t\u011b n\u00e1roku na vr\u00e1cen\u00ed DPH ve Francii: zjist\u011bte 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