26. 3. 2023

Určování výše škody podle trestního zákoníku

Odborný článek

Autor: Mgr. Veronika Vítková

Pojem škody je jedním ze stěžejních pojmů trestního práva. U mnoha trestných činů nalezneme ve skutkových podstatách ať již obligatorní (pro stanovení trestnosti) či fakultativní (u kvalifikovaných skutkových podstat) znak způsobení škody. Správné určení její výše je proto pro přesnou kvalifikaci klíčové. 

V trestním zákoníku nalezneme úpravu určování výše škody ve výkladovém ustanovení § 138 TrZ. Předmětné ustanovení stanovuje 3 kritéria, podle kterých lze při určení výše škody postupovat. Za tato kritéria lze považovat:

  1. cena, za kterou se věc v době a v místě činu obvykle prodává, subsidiárně pak 
  2. účelně vynaložené náklady na obstarání stejné nebo obdobné věci, nebo 
  3. náklady na uvedení v předešlý stav. 

Orgány činné v trestním řízení jsou vázány jejich zákonnou posloupností a nemohou si samy zvolit, podle jakého kritéria budou postupovat (např. kvůli vhodnosti v konkrétní věci). To tedy znamená, že primárně je třeba určit cenu věci, za kterou se věc v době a v místě činu obvykle prodává a v případě, že není možné podle uvedeného hlediska postupovat, musí orgány činné v trestním řízení postupovat podle jednoho z následujících kritérií.

 Tento vztah subsidiarity plyne z jazykového výkladu ustanovení § 137 TrZ, když z dikce znění: „nelze-li takto výši škody zjistit, vychází se z…“ Rovněž i odborná literatura uvádí, že se nejedná o alternativy, ze kterých by si mohly orgány činné v trestním řízení libovolně vybírat, kterou z variant upřednostní.1 Konečně pak tato hierarchie byla potvrzena také judikaturou, kdy Nejvyšší soud ve svém rozhodnutí ze dne 14. prosince 2016, sp. zn. 7 Tdo 1073/2016, konstatoval, že je třeba důsledně respektovat postup stanovený ustanovením § 137 TrZ.

Z hlediska systematického výkladu je třeba poznamenat, že uvedené ustanovení je řazeno pod hlavu osmou, která obsahuje výkladová ustanovení. Ta jsou přitom společná a závazná zásadně pro všechny trestné činy, proto můžeme říci, že § 137 TrZ je obecným ustanovením, podle kterého se bude určovat škoda všude tam, kde je způsobení škody znakem trestného činu. 

V případě prvního kritéria je třeba odkázat na zákon č. 526/1990 Sb., o cenách a zákon č. 151/1997 Sb., o oceňování majetku včetně jejich prováděcích vyhlášek. Co se týká podmínky ceny v místě obvyklé, podle komentářové lieratury se jím rozumí obec, ve které došlo k trestnému činu, a která je stanovena pro maloobchodní prodej.2 K tomu lze odkázat také na judikaturu Vrchního soudu v Praze. Ten v rozhodnutí pod sp. zn. 1 To 66/92 dále specifikuje, že cenou, za kterou se věc prodává v době a v místě činu se rozumí cena při legálním prodeji, a nikoliv cena na černém trhu. Rovněž nelze za cenu v místě obvyklou považovat např. cenu ve velkoobchodě nebo cenu v kvalitní či luxusní restauraci. Komentářová literatura pak uvádí příklad s tím, kdy v případě, že bude z luxusní restaurace odcizena láhev vína s mnohonásobnou přirážkou, nepřihlíží se k vyšší ceně, ale vychází se z ceny, za kterou by bylo možné koupit láhev v běžné prodejně.3 Rovněž není možné do prodejní ceny zahrnout hodnotu neposkytnuté nebo neprovedené služby vyjádřenou v penězích. Pokud cena odcizené věci zahrnuje i daň z přidané hodnoty, pak obvyklou cenou se rozumí cena, za kterou věc kupuje spotřebitel, tedy včetně DPH. 4 

Rozhodující je přitom hodnota, o kterou byl majetek poškozeného zmenšen, nikoliv obohacení pachatele.5 Tato formulace je v zásadě logická a v souladu s pojetím škody z civilního hlediska, neboť škoda se negativně projevuje v majetkové sféře poškozeného a nemusí tak automaticky znamenat, že způsobením škody dochází zároveň i k obohacení pachatele, byť k tomu v mnoha případech bude docházet.    

Pokud je předmětem útoku věc starší či opotřebená, je nutné zohlednit snížení její hodnoty oproti bezvadnému stavu.6 V praxi se bude cena opotřebené věci nejčastěji zjišťovat na základě znaleckého posudku či odborného vyjádření, případně podle toho, za jakou cenu se na trhu opotřebená věc obvykle prodává (typicky v bazarech, autobazarech, zastavárnách atd.). 

V případě, že škodu není možné tímto způsobem určit, nastupují další hlediska. První z nich chápe škodu jako účelně vynaložené náklady na obstarání stejné nebo obdobné věci. V praxi bude tento postup přicházet v úvahu zejména tehdy, pokud je z okolností zřejmé, že výše způsobené škody je ve značném nepoměru k celkové ceně poškozené věci nebo jde o poškození části většího funkčního celku, které se neprojeví na jeho prodejní ceně (např. drobné poškození karoserie motorového vozidla, rozbití jeho oken či světlometů, poškození vstupních dveří domu, rozbití jeho oken.7

Pokud přichází v úvahu věc opravit, restaurovat či jinak uvést do původního stavu, je možné vycházet z účelně vynaložených nákladů na uvedení věci v předešlý stav. Jde v zásadě o alternativu k nákladům na obstarání stejné nebo obdobné věci a volba jedné z těchto variant závisí na posouzení orgánů činných v trestním řízení, zejména při zohlednění jejich vhodnosti a nákladnosti. 

V případě, že se cena určuje podle nákladů na uvedení do předchozího stavu, je třeba zajistit, aby nedošlo k znevýhodnění osoby povinné k náhradě škody.  

Pro stanovení výše škody si musí soud opatřit potřebné důkazy, kterými budou zejm. doklady od poškozeného, odborná vyjádření či ve složitějších případech znalecké posudky v odvětví cen a odhadů. 

Autor: Mgr. Veronika Vítková


O autorovi:
Mgr. Vítková působí jako advokátní koncipientka v Advokátní kanceláři Gřivna Šmerda. V roce 2020 absolvovala Právnickou fakultu Univerzity Palackého v Olomouci s tématem diplomové práce Úplatkářské trestné činy a možnost dočasného odložení trestního stíhání. V oblasti trestního práva se zaměřuje zejména na trestné činy proti svobodě, majetkové trestné činy, hospodářské trestné činy, trestné činy proti pořádku ve věcech veřejných a zastupování poškozených v trestním řízení, řízení proti právnickým osobám.


Zdroje:

1 Ščerba, Filip a kol. Trestní zákoník. Komentář. 1 vydání. Praha: C. H. Beck, 2020, str. 1223.
2 Ščerba, Filip a kol. Trestní zákoník. Komentář. 1 vydání. Praha: C. H. Beck, 2020, str. 1224.
3 Šámal, Pavel a kol. Trestní zákoník. Komentář. 2. vydání. Praha: C. H. Beck, 2021, str. 1409.
4 Usnesení Nejvyššího soudu České republiky ze dne 16.12. 2003, sp.zn. 4 Tz 152/2003.
5 Šámal, Pavel a kol. Trestní zákoník. Komentář. 2. vydání. Praha: C. H. Beck, 2021, str. 1410.
6 Rozhodnutí Nejvyššího soudu ze dne 20. 12. 1966, sp. zn. 1 Tz 62/66.
7 Šámal, Pavel a kol. Trestní zákoník. Komentář. 2. vydání. Praha: C. H. Beck, 2021, str. 1411.

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