1. 10. 2023

Právní věta: Porušení povinnosti učinit pravdivé prohlášení o majetku

Trestní kolegium Nejvyššího soudu schválilo právní větu:

Přečinu porušení povinnosti učinit pravdivé prohlášení o majetku podle § 227 tr. zákoníku se zpravidla nedopustí statutární orgán obchodní společnosti – daňového dlužníka, pokud jako osoba povinná učinit prohlášení o majetku na základě výzvy správce daně podle § 180 zákona č. 280/2009 Sb., daňového řádu, ve znění pozdějších předpisů, učiní kroky ke splnění této výzvy tím, že pověří zpracováním a podáním takového prohlášení další osoby k tomu způsobilé, které pracují pro obchodní společnost a na něž se statutární orgán důvodně spoléhá. V takovém případě z důvodu (byť i nepřiměřeného) spoléhání se na konkrétní okolnosti statutární orgán nejedná ani s úmyslem nepřímým podle § 15 odst. 1 písm. b) tr. zákoníku, přestože pověřené osoby nepodaly prohlášení o majetku za povinnou obchodní společnost.

Nejvyšší soud rozhodl o dovolání obviněného, který byl uznán vinným přečinem porušení povinnosti učinit pravdivé prohlášení o majetku, za který mu byl uložen peněžitý trest ve výši 60.000 Kč a pro případ nesplnění trestu v soudem stanovené lhůtě mu byl stanoven náhradní trest odnětí svobody v délce 60 dní. Nejvyšší soud rozhodnutí nižších soudů zrušil a věc vrátil soudu prvního stupně k dalšímu projednání.

Uvedeného přečinu se obviněný měl dopustit tím, že jako jednatel obchodní společnosti převzal do vlastních rukou výzvu Finančního úřadu k podání prohlášení o majetku. Prohlášení měl za společnost učinit ve lhůtě 15 dní ode dne doručení výzvy, avšak obviněný ve stanovené lhůtě toto prohlášení nepodal, přestože byl ve výzvě poučen o trestní odpovědnosti za nesplnění této povinnosti.

Obviněný v dovolání poukazoval na rozpor mezi rozhodnutím odvolacího soudu a samotným průběhem řízení před tímto soudem, během kterého i státní zástupce vyjádřil určité pochybnosti o naplnění všech znaků žalovaného přečinu. 

Dle obviněného ve skutkové větě rozsudku soudu prvního stupně zcela chybí popis způsobu nesplnění (nebo nikoli řádného splnění) zákonné povinnosti. Podle jeho názoru je tento popis zkratkovitý a teprve v právní větě byl vybrán jeden ze způsobů porušení zákonné povinnosti spočívající v tom, že ji obviněný odmítl splnit. 

Obviněný dále poukázal na význam slova „odmítnout“, jeho jednání však takto podle něj označit nelze, pokud se neužije značně extenzivní výklad – že následně nezkontroloval splnění povinnosti. 

Ze zjištěného skutkového stavu je patrné, že dovolatel si byl dobře vědom trestních následků, které by mu hrozily, kdyby prohlášení o majetku neučinil. Takový důsledek si rozhodně nepřál, a proto podnikl vše, co v daný okamžik ze svého pohledu považoval za potřebné – obrátil se na subjekt, který mu zpracovával účetnictví s požadavkem, aby takové prohlášení o majetku v požadované formě připravil a též jej podal. Obviněný je cizincem, občanem Ruské federace, tím spíše lze uvěřit tomu, že se při komunikaci s úřady spoléhal na pomoc jiných a k tomu povolaných osob. Pověřený subjekt však prohlášení nikdy nezpracoval a nepodal z důvodu špatné interní komunikace v rámci pověřeného subjektu. 

Lze tedy shrnout, že “odmítnutí” učinit pravdivé prohlášení by v tomto případě spočívalo v tom, že ačkoli obviněný učinil vše, co považoval za potřebné k podání tohoto prohlášení, opomenul zkontrolovat, zda pověřený subjekt toto prohlášení opravdu učinil. 

Nejvyšší soud souhlasí s obviněným, že se soudy nižších stupňů nedostatečně zabývaly formou zavinění jako znakem subjektivní stránky skutkové podstaty daného trestného činu, a proto nesprávně dospěly k závěru, že učiněná skutková zjištění odpovídají zavinění ve formě nepřímého úmyslu a že tedy lze konstatovat, že obviněný byl srozuměn s tím, že požadované prohlášení o majetku nepodá, resp. dokonce odmítne jej podat. 

Nejvyšší soud poukázal i na zásadu subsidiarity trestní represe a na princip ultima ratio. Finanční úřad mohl výzvu opakovat, s obviněným dále komunikovat či nevyužít mírnějších postupů, které mu nabízí daňový řád, jako je uložení pořádkové pokuty. 

Na základě výše uvedeného Nejvyšší soud rozhodnutí nižších soudů zrušil a věc vrátil soudu prvního stupně k dalšímu projednání.

Celé rozhodnutí Nejvyššího soudu naleznete zde.

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