25. 3. 2023

Krácení daní – pravomocný rozsudek

Vrchní soud v Praze potvrdil rozhodnutí Městského soudu v Praze o vině čtyř fyzických osob, které se podílely na spáchání zvlášť závažného zločinu zkrácení daně, poplatku a podobné povinné platby dle § 240 odst. 1, odst. 2 písm. a), odst. 3 trestního zákoníku se škodou dosahující téměř půl miliardy Kč (495 milionů Kč) způsobenou České republice. Rozsudek již nabyl právní moci.

Tři osoby byly odsouzeny k  trestům odnětí svobody v trvání 7, 5 a 4 let a k trestům zákazu činnosti. Čtvrtý pachatel byl odsouzen k podmíněnému trestu. Pátá osoba, která se na trestné činnosti podílela, již v říjnu 2020 uzavřela dohodu o vině a trestu, ve které se zavázala uhradit peněžitý trest ve výši 800 tisíc Kč. V současnosti je ve zkušební době, která bude trvat do října 2025. Vrchní soud tak potvrdil vinu všech pachatelů. Jednomu z odsouzených bylo soudem uloženo ochranné psychiatrické léčení.
 
Případ s krycím názvem „ZLOMKY“ objasnili kriminalisté Národní centrály proti organizovanému zločinu služby kriminální policie a vyšetřování (NCOZ). V březnu 2018 podali státnímu zástupci Vrchního státního zastupitelství v Praze návrh na podání obžaloby. Odsouzení (všichni občané SR) v rámci vytvořeného řetězce společností, které spolu vzájemně fiktivně obchodovaly, v  letech 2010 – 2012 krátili DPH v souvislosti s pořizováním drahých kovů (zejména zlata) z jiného členského státu Evropské unie a jeho následným účelovým přeprodejem v tuzemsku. Společnosti, které pořídily drahé kovy ze zahraničí, pak z těchto obchodů neodvedly DPH.

Případ byl zpracován v rámci pracovního týmu Daňová Kobra. Na případu se podíleli pracovníci Specializovaného finančního úřadu (SFÚ) a Finančního analytického úřadu (FAÚ).

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