{"id":1145,"date":"2024-08-21T10:29:50","date_gmt":"2024-08-21T08:29:50","guid":{"rendered":"https:\/\/mokrohs-consulting.com\/?p=1145"},"modified":"2025-02-13T08:15:11","modified_gmt":"2025-02-13T07:15:11","slug":"stavebne-a-montazne-prevadzkarne-slovenskych-a-ceskych-firiem-v-nemecku","status":"publish","type":"post","link":"https:\/\/mokrohs-consulting.com\/sk\/2024\/08\/21\/stavebne-a-montazne-prevadzkarne-slovenskych-a-ceskych-firiem-v-nemecku\/","title":{"rendered":"Stavebn\u00e9 a mont\u00e1\u017ene prev\u00e1dzkarne slovensk\u00fdch a \u010desk\u00fdch firiem v Nemecku"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>Prev\u00e1dzkovanie stavebn\u00fdch a mont\u00e1\u017enych pr\u00e1c v zahrani\u010d\u00ed je pre slovensk\u00e9 a \u010desk\u00e9 firmy v\u00fdznamnou pr\u00edle\u017eitos\u0165ou na expanziu a rast. T\u00e1to \u010dinnos\u0165 v\u0161ak prin\u00e1\u0161a aj mno\u017estvo da\u0148ov\u00fdch a pr\u00e1vnych v\u00fdziev, ktor\u00e9 je potrebn\u00e9 d\u00f4kladne pochopi\u0165 a dodr\u017eiava\u0165. Tento \u010dl\u00e1nok m\u00f4\u017ee pom\u00f4c\u0165 hlavne firm\u00e1m, ktor\u00e9 pl\u00e1nuj\u00fa alebo u\u017e realizuj\u00fa stavebn\u00e9 a mont\u00e1\u017ene projekty v Nemecku. Poskytuje preh\u013ead z\u00e1kladn\u00fdch podmienok a n\u00e1sledkov spojen\u00fdch so vznikom stavebnej alebo mont\u00e1\u017enej prev\u00e1dzkarne.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">\u010co je stavebn\u00e1 a mont\u00e1\u017ena prev\u00e1dzkare\u0148 a koho sa t\u00e1to t\u00e9ma t\u00fdka?<\/h2><\/div><div class=\"fusion-text fusion-text-2\"><p>Stavebn\u00e1 a mont\u00e1\u017ena prev\u00e1dzkare\u0148 je \u0161pecificky definovan\u00fd pojem v oblasti da\u0148ov\u00e9ho pr\u00e1va, ktor\u00fd ur\u010duje, kedy stavebn\u00e1 alebo mont\u00e1\u017ena \u010dinnos\u0165 vykon\u00e1van\u00e1 firmou v zahrani\u010d\u00ed podlieha zdaneniu v tejto krajine. T\u00e1to t\u00e9ma je relevantn\u00e1 pre slovensk\u00e9 a \u010desk\u00e9 firmy, ktor\u00e9 dlhodobo vykon\u00e1vaj\u00fa stavebn\u00e9 alebo mont\u00e1\u017ene pr\u00e1ce v Nemecku. Zahrnutie do tejto kateg\u00f3rie m\u00e1 v\u00fdznamn\u00e9 da\u0148ov\u00e9 d\u00f4sledky a ovplyv\u0148uje sp\u00f4sob, ak\u00fdm s\u00fa pr\u00edjmy firmy zdanen\u00e9.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Predpoklady vzniku stavebnej a mont\u00e1\u017enej prev\u00e1dzkarne<\/h2><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:var(--awb-color3);\"><p><span style=\"font-weight: 300;\">Vo v\u0161eobecnosti podliehaj\u00fa slovensk\u00e9 a \u010desk\u00e9 firmy zdaneniu pr\u00edjmu v krajine, kde maj\u00fa svoje s\u00eddlo. Existuje v\u0161ak v\u00fdnimka: ak maj\u00fa tieto firmy zaveden\u00fa st\u00e1lu prev\u00e1dzkare\u0148 v inej krajine, pr\u00edjmy z tejto prev\u00e1dzkarne m\u00f4\u017ee zda\u0148ova\u0165 aj in\u00fd \u010dlensk\u00fd \u0161t\u00e1t. Slovensko a \u010cesko vo v\u00e4\u010d\u0161ine pr\u00edpadov vyn\u00edmaj\u00fa takto zdanen\u00e9 pr\u00edjmy v zahrani\u010d\u00ed zo zdanenia. Pri stavebn\u00fdch a mont\u00e1\u017enych \u010dinnostiach platia \u0161peci\u00e1lne pravidl\u00e1, ktor\u00e9 ur\u010duj\u00fa, kedy vznik\u00e1 tzv. fikt\u00edvna stavebn\u00e1 alebo mont\u00e1\u017ena prev\u00e1dzkare\u0148:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><b>D\u013a\u017eka trvania projektu<\/b><span style=\"font-weight: 300;\">: Ak stavebn\u00e1 alebo mont\u00e1\u017ena \u010dinnos\u0165 presiahne dobu 12 mesiacov na jednom stavenisku, vznik\u00e1 v Nemecku prev\u00e1dzkare\u0148. T\u00e1to doba sa po\u010d\u00edta kumulat\u00edvne, tak\u017ee aj opakovan\u00e9 kr\u00e1tkodob\u00e9 projekty na tom istom mieste m\u00f4\u017eu vies\u0165 k vzniku prev\u00e1dzkarne.<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><b>Kamenn\u00e1 prev\u00e1dzkare\u0148 nie je nutn\u00e1<\/b><span style=\"font-weight: 300;\">: Na vznik prev\u00e1dzkarne nie je potrebn\u00e9 ma\u0165 v Nemecku st\u00e1lu, fyzick\u00fa prev\u00e1dzkare\u0148. D\u00f4le\u017eit\u00e9 je, \u017ee stavebn\u00e1 alebo mont\u00e1\u017ena \u010dinnos\u0165 prebieha po stanoven\u00fa dobu.<\/span><\/li>\n<li style=\"font-weight: 300;\" aria-level=\"1\"><b>Ekonomick\u00e1, geografick\u00e1 a \u010dasov\u00e1 nadv\u00e4znos\u0165<\/b><span style=\"font-weight: 300;\">: Viacero staven\u00edsk, ktor\u00e9 na seba nadv\u00e4zuj\u00fa, m\u00f4\u017eu by\u0165 pova\u017eovan\u00e9 za jednu prev\u00e1dzkare\u0148. D\u00f4le\u017eit\u00e9 je, aby medzi t\u00fdmito staveniskami existovala ur\u010dit\u00e1 kontinuita.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 300;\">Ak sa chcete dozvedie\u0165 viac o vzniku st\u00e1lej prev\u00e1dzkarne, napr\u00edklad v pr\u00edpadoch preru\u0161enia pr\u00e1c, <\/span><a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/#kontakt\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 300;\">kontaktujte n\u00e1s.<\/span><\/a><\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Da\u0148ov\u00e9 n\u00e1sledky vzniku prev\u00e1dzkarne<\/h2><\/div><div class=\"fusion-text fusion-text-5\" style=\"--awb-text-color:var(--awb-color3);\"><p>Vznik stavebnej alebo mont\u00e1\u017enej prev\u00e1dzkarne v Nemecku m\u00e1 v\u00fdznamn\u00e9 da\u0148ov\u00e9 d\u00f4sledky:<\/p>\n<ul>\n<li><strong>Obmedzen\u00e1 da\u0148ov\u00e1 povinnos\u0165: <\/strong><span style=\"font-weight: 300;\">Slovensk\u00e1 alebo \u010desk\u00e1 firma sa st\u00e1va v Nemecku obmedzene da\u0148ovo povinnou k dani z pr\u00edjmu, pri\u010dom t\u00e1to povinnos\u0165 sa vz\u0165ahuje len na pr\u00edjmy z tejto prev\u00e1dzkarne. Znamen\u00e1 to, \u017ee firma mus\u00ed poda\u0165 da\u0148ov\u00e9 priznanie a odvies\u0165 da\u0148 z pr\u00edjmu v Nemecku. V pr\u00edpade nedodr\u017eania t\u00fdchto podmienok v\u00e1m hrozia nepr\u00edjemne pokuty. Takisto treba r\u00e1ta\u0165 s t\u00fdm, \u017ee v pr\u00edpade nepodania da\u0148ov\u00fdch priznan\u00ed da\u0148ov\u00fd \u00farad zamietne bud\u00face \u017eiadosti <\/span><a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/04\/29\/stavebna-zrazkova-dan-v-praxi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 300;\">o vystavenie Freistellung (oslobodenie od stavebnej zr\u00e1\u017ekovej dani)<\/span><\/a><span style=\"font-weight: 300;\">.\u00a0<\/span><\/li>\n<li><strong>Zdanenie od prv\u00e9ho d\u0148a:<\/strong> Pr\u00edjmy z tejto (fikt\u00edvnej) prev\u00e1dzkarne podliehaj\u00fa zdaneniu v Nemecku od prv\u00e9ho d\u0148a. Slovensko alebo \u010cesko musia tento pr\u00edjem vy\u0148a\u0165 zo zdanenia, \u010d\u00edm sa predch\u00e1dza dvojit\u00e9mu zdaneniu.<\/li>\n<li><strong>Rozdelenie pr\u00edjmov a n\u00e1kladov:<\/strong> Pr\u00edjmy a n\u00e1klady firmy je potrebn\u00e9 rozdeli\u0165 medzi oba \u0161t\u00e1ty. Da\u0148ov\u00e9 priznanie k dani z pr\u00edjmu je potrebn\u00e9 poda\u0165 v obidvoch \u0161t\u00e1toch. To znamen\u00e1, \u017ee firma mus\u00ed vies\u0165 d\u00f4kladn\u00fa evidenciu pr\u00edjmov a n\u00e1kladov, aby spr\u00e1vne rozdelila da\u0148ov\u00e9 povinnosti medzi Slovensko alebo \u010cesko a Nemecko.<\/li>\n<li><strong>Da\u0148ov\u00e1 sadzba a progresivita:<\/strong> V ojedinel\u00fdch pr\u00edpadoch m\u00f4\u017ee Nemecko zahrn\u00fa\u0165 na Slovensku alebo v \u010cesku zdanen\u00fd pr\u00edjem do v\u00fdpo\u010dtu da\u0148ovej sadzby. V Nemecku plat\u00ed progres\u00edvna da\u0148ov\u00e1 sadzba pre neobmedzene da\u0148ovo povinn\u00fdch podnikate\u013eov fyzick\u00fdch os\u00f4b. Kapit\u00e1lov\u00e9 spolo\u010dnosti podliehaj\u00fa pevnej da\u0148ovej sadzbe 15,825 % z pr\u00edjmu a pribli\u017ene 7-17 % \u017eivnostenskej dane (komun\u00e1lna da\u0148, kde sa stavenisko nach\u00e1dza).<\/li>\n<\/ul>\n<\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">V\u00fdzvy a odpor\u00fa\u010dania<\/h2><\/div><div class=\"fusion-text fusion-text-6\" style=\"--awb-text-color:var(--awb-color3);\"><p><span style=\"font-weight: 300;\">Pracujete na jednom mieste dlh\u0161ie ako 12 mesiacov a vznikla v\u00e1m pravdepodobne st\u00e1la prev\u00e1dzkare\u0148 v Nemecku? Alebo m\u00e1te dokonca neobmedzen\u00fa da\u0148ov\u00fa povinnos\u0165, preto\u017ee sa v Nemecku zdr\u017eiavate po dobu dlh\u0161iu ako 6 mesiacov? V ka\u017edom z t\u00fdchto pr\u00edpadov je ur\u010dite vhodn\u00e9, a\u017e nevyhnutn\u00e9 vyh\u013eada\u0165 <\/span><a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/02\/20\/5-dovodov-preco-by-mal-nemecke-danove-priznanie-spracovat-odbornik\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 300;\">odborn\u00e9 poradenstvo a asistenciu pri spr\u00e1vnom pos\u00faden\u00ed va\u0161ej da\u0148ovej povinnosti <\/span><\/a><span style=\"font-weight: 300;\">pre vypracovanie da\u0148ov\u00fdch priznan\u00ed v s\u00falade so z\u00e1konom a z\u00e1rove\u0148 \u010do najoptim\u00e1lnej\u0161ie pre va\u0161e financie.<\/span><\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? Zavolajte n\u00e1m!*<\/span><\/a><\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-font-size:12px;--awb-margin-top:20px;\"><p style=\"text-align: center;\">*Dostupn\u00ed sme\u00a0po\u010das nemeck\u00fdch pracovn\u00fdch dn\u00ed od 9:00 do 15:00.<\/p>\n<\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Pr\u00edpadov\u00e1 \u0161t\u00fadia a re\u00e1lny pr\u00edklad z praxe<\/h2><\/div><div class=\"fusion-text fusion-text-8\" style=\"--awb-text-color:var(--awb-color3);\"><p>Ako vhodn\u00fd pr\u00edklad z praxe, pre \u013eah\u0161ie pochopenie, posl\u00fa\u017ei <a href=\"https:\/\/mokrohs-consulting.com\/sk\/2024\/02\/20\/podnikanie-v-nemecku-na-slovensku-s-r-o\/\" target=\"_blank\" rel=\"noopener\">slovensk\u00e1 firma, ktor\u00e1 vykon\u00e1vala stavebn\u00e9 pr\u00e1ce v Nemecku po dobu 14 mesiacov na viacer\u00fdch stavenisk\u00e1ch<\/a>, ktor\u00e9 na seba geograficky aj \u010dasovo nadv\u00e4zovali. Po d\u00f4kladnej anal\u00fdze sme zistili, \u017ee vznikla fikt\u00edvna stavebn\u00e1 prev\u00e1dzkare\u0148, ktor\u00e1 podliehala zdaneniu v Nemecku. Pomohli sme firme spr\u00e1vne rozdeli\u0165 pr\u00edjmy a n\u00e1klady medzi Slovensko a Nemecko a poda\u0165 da\u0148ov\u00e9 priznania v oboch krajin\u00e1ch. Tento pr\u00edpad uk\u00e1zal, ako d\u00f4le\u017eit\u00e9 je ma\u0165 odborn\u00e9ho partnera na strane, ktor\u00fd rozumie komplexn\u00fdm da\u0148ov\u00fdm pravidl\u00e1m a dok\u00e1\u017ee medzi nimi zabezpe\u010di\u0165 s\u00falad.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:30px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:10px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:24px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;font-size:1em;\">Ka\u017ed\u00fd probl\u00e9m m\u00e1 rie\u0161enie<\/h2><\/div><div class=\"fusion-text fusion-text-9\"><p>Prev\u00e1dzka stavebn\u00fdch a mont\u00e1\u017enych pr\u00e1c v Nemecku m\u00f4\u017ee by\u0165 pre slovensk\u00e9 a \u010desk\u00e9 firmy v\u00fdhodn\u00e1, ale vy\u017eaduje d\u00f4kladn\u00e9 dodr\u017eiavanie da\u0148ov\u00fdch a pr\u00e1vnych predpisov. Spolo\u010dnos\u0165 Mokrohs Tax Consulting je pripraven\u00e1 poskytn\u00fa\u0165 odborn\u00e9 poradenstvo a asistenciu pri navig\u00e1cii t\u00fdmito komplexn\u00fdmi po\u017eiadavkami. Na\u0161a odbornos\u0165 v\u00e1m pom\u00f4\u017ee zabezpe\u010di\u0165 \u00faspe\u0161n\u00e9 a bezprobl\u00e9mov\u00e9 podnikanie v zahrani\u010d\u00ed.<\/p>\n<p>Ak m\u00e1te ak\u00e9ko\u013evek ot\u00e1zky alebo potrebujete \u010fal\u0161ie inform\u00e1cie, <a href=\"https:\/\/mokrohs-consulting.com\/sk\/tax-consulting\/#kontakt\" target=\"_blank\" rel=\"noopener\">nev\u00e1hajte n\u00e1s kontaktova\u0165<\/a>. Sme tu, aby sme v\u00e1m pomohli s va\u0161imi da\u0148ov\u00fdmi povinnos\u0165ami a sprev\u00e1dzali v\u00e1s odborn\u00fdm poradenstvom k \u00faspechu v Nemecku.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-span-no fusion-button-default-type\" style=\"--awb-margin-top:20px;\" target=\"_self\" href=\"tel:+421907112555\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">M\u00e1te ot\u00e1zky? 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