9. 12. 2022

Právní věta: Zkrácení daně, poplatku a podobné povinné platby

Trestní kolegium Nejvyššího soudu schválilo právní větu:

Pachatelem trestného činu zkrácení daně, poplatku a podobné povinné platby podle § 240 odst. 1 tr. zákoníku může být i ten, kdo ukryl větší množství nekolkovaných cigaret v domě, v němž přebývá, i když není jeho vlastníkem ani vlastníkem těchto cigaret. V takovém případě lze učinit závěr, že pachatel skladuje uvedené cigarety a že je plátcem spotřební daně ve smyslu § 4 odst. 1 písm. f) a § 9 odst. 3 písm. e) zákona č. 353/2003 Sb., o spotřebních daních, ve znění pozdějších předpisů, přičemž nesplnil povinnost zaplatit tuto daň použitím tabákové nálepky podle § 114 odst. 2 zákona o spotřebních daních a vyhlášky o tabákových nálepkách (nyní vyhlášky č. 82/2019 Sb.).

Okresní soud ve Zlíně v září 2017 uznal rozsudkem pachatele vinným přečinem zkrácení daně.

Obviněný se skutku dopustil tak, že v místě svého trvalého bydliště vědomě skladoval 30 400 kusů cigaret v rozporu s § 114 odst. 2 zákona č. 353/2003 Sb., o spotřebních daních, i přesto, že věděl, že tabákové výrobky vyrobené nebo dovezené na území České republiky jsou předmětem spotřební daně. Obviněný nepodal přiznání ke spotřební dani a spotřební daň nezaplatil. Za to byl odsouzen k trestu odnětí svobody v trvání 3 roků a šesti měsíců, dále peněžnímu trestu ve výši 100.000 Kč a k trestu propadnutí věci.

Obviněný podal ke Krajskému soudu v Brně odvolání, které bylo jako nedůvodné zamítnuto.

Obviněný proti zamítavému rozhodnutí podal prostřednictvím svého obhájce dovolání k Nejvyššímu soudu. Obviněný argumentoval tím, že nikdy nebyl vlastníkem nemovitosti, ve které byly cigarety zajištěny. Dle něj je vlastnictví nemovitosti zásadní pro závěry o povinnosti platit spotřební daň. Nebylo mu jasné, proč byl právě on odpovědný za cigarety, když se v domě nacházelo více osob, včetně jeho nemocné matky a otce, který za podobný čin byl již v minulosti odsouzen.  Stejně tak mu nebyl dokázán úmysl cigarety uchovávat a jinak s nimi nakládat.

​​Nejvyšší soud se ve svém rozhodnutí zabýval otázkou, zda pachatelem trestného činu zkrácení daně, poplatku a podobné povinné platby může být i ten, kdo ukryl větší množství nekolkovaných cigaret v domě, v němž přebývá, i když není jeho vlastníkem ani vlastníkem těchto cigaret.

Nejvyšší soud došel k závěru, že soudy prvního i druhého stupně provedly dokazování dostatečně. Potvrdil závěr soudu prvního stupně, který dovodil, že „obviněný byl plátcem spotřební daně jako osoba, která na předmětné adrese cigarety neopatřené tabákovou nálepkou skladovala. (…) Dovodil, že obviněný byl skladovatelem předmětných cigaret, protože byl osobou, která o nich věděla a měla nad nimi moc, s úmyslem je uchovávat a zajišťovat před znehodnocením, protože měl objektivní možnost dispozice s nimi z hlediska faktického ovládání prostoru. Pro tento závěr vycházel i z toho, že takovou osobou nemusí být bez dalšího vlastník nemovitosti, ale je třeba osobu skladovatele určovat podle toho, zda měl skladované věci v detenci, tedy je fakticky ovládal.“

Nejvyšší soud dovodil, že na základě všech okolností není pochyb o tom, že po subjektivní stránce soudy dostály svým povinnostem a řádně otázky týkající se zavinění obviněného objasnily a vyjasnily. Úmysl obviněného se vztahoval na to, že spotřební daň u cigaret neodvedl, jak byl povinen. 

K závěru soudy došly z celého jednání obviněného, které v potřebných souvislostech vysvětlily. Proto Nejvyšší soud dovolání odmítl.

Celé rozhodnutí zde.

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