Středa 19. ledna, 5:36 - TrestOnline
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. |
(Rozhodnutí bylo schváleno k uveřejnění ve Sbírce soudních rozhodnutí a stanovisek na poradě trestního kolegia Nejvyššího soudu dne 3. 11. 2021)
Obvodní soud odsoudil obviněného za přečin porušení povinnosti učinit pravdivé prohlášení o majetku. Za to mu byl uložen peněžitý trest ve výši 60.000 Kč a pro případ, že by peněžitý trest nebyl ve stanovené lhůtě vykonán, byl stanoven náhradní trest odnětí svobody v trvání 60 dnů.
Obviněný se měl trestného činu dopustit tím, že dne 1. 2. 2019 jako jednatel obchodní společnosti převzal do vlastních rukou výzvu Finančního úřadu pro Hlavní město Praha k podání prohlášení o majetku, podle níž měl prohlášení o majetku obchodní společnosti učinit ve lhůtě 15 dnů ode dne doručení této výzvy. Avšak obviněný ve stanovené lhůtě toto prohlášení nepodal, přestože byl ve výzvě poučen o trestní odpovědnosti za nesplnění této povinnosti.
Proti rozsudku obvodního soudu podal obviněný odvolání, které bylo usnesením Městského soudu v Praze zamítnuto.
Obviněný se proto odvolal k Nejvyššímu soudu.
Jako důvod uvedl, že napadené rozhodnutí spočívá v nesprávném právním posouzení. Namítal také porušení práva na spravedlivý proces.
Obviněný ve svém odvolání poukázal na rozpor mezi rozhodnutím odvolacího soudu a samotným řízením před tímto soudem. Soud totiž po přednesu závěrečných návrhů odročil jednání na cca měsíc později. A to z důvodu, že v té době očekával vydání či publikování rozhodnutí Nejvyššího soudu v obdobné trestní věci. Následně ale odvolací soud svým usnesením zamítl podané odvolání a v jeho odůvodnění uvedl, že neměl o naplnění zákonných znaků uvedeného trestného činu sebemenší pochybnost a zároveň odkázal na starší rozhodnutí Nejvyššího soudu.
Obviněný dále námital, že v rozsudku obvodního soudu 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. Chybějící část skutku má totiž vztah i k subjektivní stránce skutkové podstaty uvedeného trestného činu.
Obviněný dále poukázal na význam slova „odmítnout“. Jeho jednání však takto podle něj označit nelze, pokud se neužije značně extenzivní výklad spočívající v tom, že následně nezkontroloval splnění povinnosti.
Obviněný totiž učinil opatření k tomu, aby povinnost učinit prohlášení byla splněna dalšími osobami a spoléhal na to, že tyto osoby záležitost s prohlášením o majetku vyřeší. O doručené výzvě informoval jak externí účetní společnost, tak i daňového poradce. Obviněný také delegoval odpověď na výzvu finančnímu úřadu na svědkyni z účetní společnosti, která tímto úkolem pověřila jinou svědkyni – zaměstnankyni téže účetní společnosti. Všichni tři pověření na to však zapomněli a tím celá záležitost zůstala nevyřízená.
Nejvyšší soud se ve svém rozhodnutí zabýval otázkou, zda se zmíněného přečinu dopustí statutární orgán obchodní společnosti, tj. daňového dlužníka, pokud jako osoba povinná učinit prohlášení o majetku na základě výzvy správce daně 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.
Nejvyšší soud nejprve upozornil, že nelze vytýkat nesprávnost nebo neúplnost skutkových zjištění, protože i kdyby měl odvolací soud pochybnosti o správnosti rozhodnutí soudu prvního stupně a veřejné zasedání odročil v očekávání nějakého zásadního judikaturního počinu Nejvyššího soudu, nebylo by možné hovořit o porušení práva na spravedlivý proces, pokud by odvolací soud následně svoje stanovisko změnil.
K námitce ohledně chybějícího popisu způsobu nesplnění zákonné povinnosti soudům nižších stupňů vytknul, že vymezení předmětného jednání tak, že obviněný „ve stanovené lhůtě toto prohlášení nepodal“, bylo zkratkovité a bylo by vhodnější alespoň stručně uvést důvody tohoto „nepodání“. Přesto takto vymezený popis skutku považoval ještě za akceptovatelný a neodůvodňující zrušení napadených rozhodnutí, byť šlo o případ do určité míry hraniční.
V neposlední řadě se Nejvyšší soud vyjádřil k zásadní námitce, zdali se zmíněného přečinu dopustí statutární orgán obchodní společnosti, tj. daňového dlužníka, pokud jako osoba povinná učinit prohlášení o majetku na základě výzvy správce daně 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.
Nejvyšší soud uvedl, že osobou zodpovědnou za splnění této zákonné povinnosti byl obviněný jako jednatel obchodní společnosti. Obviněný se po delegování povinnosti o celou záležitost již nezajímal a jím vedená obchodní společnost ve stanovené patnáctidenní lhůtě prohlášení o majetku nepodala.
Nicméně i tak po přezkoumání všech shora rozvedených důvodů došel k závěru, že jsou námitky obviněného důvodné. A to zejména proto, že soudy nižších stupňů nedůvodně shledaly za naplněný znak zavinění ve formě nepřímého úmyslu, ač obviněný jednal jen z vědomé nedbalosti,
Nejvyšší soud proto vyhověl dovolání obviněného a zrušil usnesení městského soudu a rozsudek obvodního soudu. Celou věc vrátil zpět k novému projednání a rozhodnutí věci.
Celé rozhodnutí Nejvyššího soudu naleznete zde.
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