{"id":379,"date":"2026-06-18T16:12:02","date_gmt":"2026-06-18T14:12:02","guid":{"rendered":"https:\/\/www.nemeckepravo.cz\/?p=379"},"modified":"2026-06-18T16:14:00","modified_gmt":"2026-06-18T14:14:00","slug":"svarcsystem-na-export-proc-samotny-formular-a1-nemusi-ochranit-pred-kontrolou-celni-spravy-domerenim-odvodu-a-trestni-odpovednosti-v-nemecku","status":"publish","type":"post","link":"https:\/\/www.nemeckepravo.cz\/?p=379","title":{"rendered":"\u0160varcsyst\u00e9m na export: Pro\u010d samotn\u00fd formul\u00e1\u0159 A1 nemus\u00ed ochr\u00e1nit p\u0159ed kontrolou celn\u00ed spr\u00e1vy, dom\u011b\u0159en\u00edm odvod\u016f a trestn\u00ed odpov\u011bdnost\u00ed v N\u011bmecku"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><strong>Anal\u00fdza rizik zast\u0159en\u00e9ho zam\u011bstn\u00e1v\u00e1n\u00ed (Scheinselbstst\u00e4ndigkeit) v p\u0159eshrani\u010dn\u00edm B2B styku, dom\u011b\u0159ov\u00e1n\u00ed odvod\u016f a odpov\u011bdnosti podle \u00a7 266a StGB<\/strong><\/h2>\n\n\n\n<p>P\u0159edstavte si modelovou, a p\u0159itom v \u010desko-n\u011bmeck\u00e9 praxi mimo\u0159\u00e1dn\u011b \u010dastou situaci.<\/p>\n\n\n\n<p>\u010cesk\u00e1 spole\u010dnost z\u00edsk\u00e1 zak\u00e1zku v N\u011bmecku. Nam\u00edsto vlastn\u00edch zam\u011bstnanc\u016f vy\u0161le na projekt \u010desk\u00e9 \u017eivnostn\u00edky. Ka\u017ed\u00fd z nich disponuje formul\u00e1\u0159em A1, s \u010deskou spole\u010dnost\u00ed m\u00e1 uzav\u0159enu smlouvu ozna\u010denou jako smlouva o d\u00edlo a pravideln\u011b fakturuje odpracovan\u00e9 hodiny.<\/p>\n\n\n\n<p>Na prvn\u00ed pohled v\u0161e p\u016fsob\u00ed leg\u00e1ln\u011b.<\/p>\n\n\n\n<p>P\u0159i kontrole n\u011bmeck\u00e9ho celn\u00edho \u00fa\u0159adu v\u0161ak \u010dasto vyjde najevo, \u017ee skute\u010dn\u00fd zp\u016fsob v\u00fdkonu pr\u00e1ce neodpov\u00edd\u00e1 deklarovan\u00e9 podnikatelsk\u00e9 \u010dinnosti. N\u00e1sledkem mohou b\u00fdt vysok\u00e9 dom\u011brky pojistn\u00e9ho, trestn\u00ed vy\u0161et\u0159ov\u00e1n\u00ed statut\u00e1rn\u00edch org\u00e1n\u016f a v krajn\u00edch p\u0159\u00edpadech i p\u0159eshrani\u010dn\u00ed vym\u00e1h\u00e1n\u00ed n\u011bmeck\u00fdch rozhodnut\u00ed.<\/p>\n\n\n\n<p>Pr\u00e1v\u011b zde za\u010d\u00edn\u00e1 problematika tzv. Scheinselbstst\u00e4ndigkeit, tedy zast\u0159en\u00e9ho zam\u011bstn\u00e1v\u00e1n\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. M\u00fdtus jm\u00e9nem formul\u00e1\u0159 A1<\/strong><\/h2>\n\n\n\n<p>Mezi \u010desk\u00fdmi podnikateli st\u00e1le p\u0159etrv\u00e1v\u00e1 p\u0159edstava, \u017ee formul\u00e1\u0159 A1 p\u0159edstavuje jak\u00fdsi \u201eimunitn\u00ed \u0161t\u00edt\u201c proti n\u011bmeck\u00fdm kontroln\u00edm org\u00e1n\u016fm.<\/p>\n\n\n\n<p>To je nebezpe\u010dn\u00e9 zjednodu\u0161en\u00ed.<\/p>\n\n\n\n<p>Formul\u00e1\u0159 A1 je n\u00e1strojem evropsk\u00e9 koordinace syst\u00e9m\u016f soci\u00e1ln\u00edho zabezpe\u010den\u00ed. Jeho \u00fa\u010delem je ur\u010dit, ve kter\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b budou odv\u00e1d\u011bny p\u0159\u00edsp\u011bvky na soci\u00e1ln\u00ed zabezpe\u010den\u00ed.<\/p>\n\n\n\n<p>Ne\u0159e\u0161\u00ed v\u0161ak automaticky v\u0161echny pracovn\u011bpr\u00e1vn\u00ed, da\u0148ov\u00e9 ani trestn\u011bpr\u00e1vn\u00ed ot\u00e1zky souvisej\u00edc\u00ed s v\u00fdkonem pr\u00e1ce v N\u011bmecku.<\/p>\n\n\n\n<p>Judikatura Soudn\u00edho dvora Evropsk\u00e9 unie opakovan\u011b zd\u016fraznila, \u017ee platn\u011b vydan\u00fd formul\u00e1\u0159 A1 je pro org\u00e1ny jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu z\u00e1sadn\u011b z\u00e1vazn\u00fd z hlediska ur\u010den\u00ed pou\u017eiteln\u00e9ho syst\u00e9mu soci\u00e1ln\u00edho zabezpe\u010den\u00ed. To v\u0161ak neznamen\u00e1, \u017ee n\u011bmeck\u00e9 org\u00e1ny nebudou zkoumat faktick\u00e9 okolnosti v\u00fdkonu pr\u00e1ce nebo dal\u0161\u00ed pr\u00e1vn\u00ed d\u016fsledky konkr\u00e9tn\u00edho modelu spolupr\u00e1ce.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. N\u011bmeck\u00fd \u00a7 7 SGB IV: Rozhoduje realita, nikoliv n\u00e1zev smlouvy<\/strong><\/h2>\n\n\n\n<p>P\u0159i posuzov\u00e1n\u00ed, zda jde o skute\u010dnou samostatnou v\u00fdd\u011ble\u010dnou \u010dinnost nebo o zast\u0159en\u00e9 zam\u011bstn\u00e1n\u00ed, vych\u00e1zej\u00ed n\u011bmeck\u00e9 org\u00e1ny zejm\u00e9na z \u00a7 7 odst. 1 SGB IV.<\/p>\n\n\n\n<p>Rozhoduj\u00edc\u00ed nen\u00ed n\u00e1zev smlouvy.<\/p>\n\n\n\n<p>Rozhoduj\u00edc\u00ed je faktick\u00fd zp\u016fsob v\u00fdkonu pr\u00e1ce.<\/p>\n\n\n\n<p>Kontroln\u00ed org\u00e1ny proto zkoumaj\u00ed zejm\u00e9na:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pod\u0159\u00edzenost pokyn\u016fm zadavatele,<\/li>\n\n\n\n<li>integraci do organiza\u010dn\u00ed struktury podniku,<\/li>\n\n\n\n<li>ekonomickou z\u00e1vislost,<\/li>\n\n\n\n<li>existenci podnikatelsk\u00e9ho rizika,<\/li>\n\n\n\n<li>pou\u017e\u00edv\u00e1n\u00ed vlastn\u00edch pracovn\u00edch prost\u0159edk\u016f,<\/li>\n\n\n\n<li>svobodu p\u0159i organizaci pr\u00e1ce.<\/li>\n<\/ul>\n\n\n\n<p>Pokud nap\u0159\u00edklad \u010desk\u00fd \u201e\u017eivnostn\u00edk\u201c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pracuje podle sm\u011bnov\u00e9ho pl\u00e1nu,<\/li>\n\n\n\n<li>pou\u017e\u00edv\u00e1 vybaven\u00ed n\u011bmeck\u00e9ho odb\u011bratele,<\/li>\n\n\n\n<li>podl\u00e9h\u00e1 pokyn\u016fm vedouc\u00edch pracovn\u00edk\u016f,<\/li>\n\n\n\n<li>fakturuje pouze odpracovan\u00fd \u010das,<\/li>\n<\/ul>\n\n\n\n<p>v\u00fdrazn\u011b se zvy\u0161uje riziko, \u017ee bude jeho \u010dinnost p\u0159ekvalifikov\u00e1na na zam\u011bstn\u00e1n\u00ed.<\/p>\n\n\n\n<p>N\u011bmeck\u00e9 soudy dlouhodob\u011b zd\u016fraz\u0148uj\u00ed, \u017ee rozhoduj\u00edc\u00ed je ekonomick\u00e1 a organiza\u010dn\u00ed realita, nikoliv smluvn\u00ed ozna\u010den\u00ed vztahu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. Statusfeststellungsverfahren: Nejlevn\u011bj\u0161\u00ed forma prevence<\/strong><\/h2>\n\n\n\n<p>\u0158ada \u010desk\u00fdch firem v\u016fbec netu\u0161\u00ed, \u017ee n\u011bmeck\u00e9 pr\u00e1vo nab\u00edz\u00ed mechanismus preventivn\u00edho posouzen\u00ed statusu spolupracuj\u00edc\u00ed osoby.<\/p>\n\n\n\n<p>Jde o tzv. Statusfeststellungsverfahren veden\u00e9 Deutsche Rentenversicherung.<\/p>\n\n\n\n<p>V r\u00e1mci tohoto \u0159\u00edzen\u00ed lze p\u0159edem posoudit, zda konkr\u00e9tn\u00ed model spolupr\u00e1ce p\u0159edstavuje samostatnou podnikatelskou \u010dinnost, nebo zam\u011bstn\u00e1n\u00ed.<\/p>\n\n\n\n<p>U dlouhodob\u00fdch p\u0159eshrani\u010dn\u00edch projekt\u016f m\u016f\u017ee b\u00fdt toto \u0159\u00edzen\u00ed jedn\u00edm z nej\u00fa\u010dinn\u011bj\u0161\u00edch n\u00e1stroj\u016f pr\u00e1vn\u00ed prevence.<\/p>\n\n\n\n<p>N\u00e1klady na preventivn\u00ed posouzen\u00ed b\u00fdvaj\u00ed zpravidla zanedbateln\u00e9 ve srovn\u00e1n\u00ed s n\u00e1sledn\u00fdmi dom\u011brky a n\u00e1klady na obhajobu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. Finan\u010dn\u00ed d\u016fsledky: Dom\u011b\u0159en\u00ed odvod\u016f a Nettofiktion<\/strong><\/h2>\n\n\n\n<p>Pokud Deutsche Rentenversicherung nebo jin\u00e9 p\u0159\u00edslu\u0161n\u00e9 org\u00e1ny dosp\u011bj\u00ed k z\u00e1v\u011bru, \u017ee \u0161lo o zam\u011bstn\u00e1n\u00ed, nastupuj\u00ed v\u00fdznamn\u00e9 finan\u010dn\u00ed d\u016fsledky.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zp\u011btn\u00e9 doplacen\u00ed pojistn\u00e9ho<\/strong><\/h3>\n\n\n\n<p>Zam\u011bstnavatel m\u016f\u017ee b\u00fdt povinen doplatit p\u0159\u00edsp\u011bvky na soci\u00e1ln\u00ed zabezpe\u010den\u00ed za zam\u011bstnance i zam\u011bstnavatele.<\/p>\n\n\n\n<p>Standardn\u00ed proml\u010dec\u00ed lh\u016fta \u010din\u00ed zpravidla \u010dty\u0159i roky.<\/p>\n\n\n\n<p>V p\u0159\u00edpadech \u00famysln\u00e9ho neodv\u00e1d\u011bn\u00ed pojistn\u00e9ho v\u0161ak n\u011bmeck\u00e9 pr\u00e1vo umo\u017e\u0148uje v\u00fdrazn\u011b del\u0161\u00ed obdob\u00ed zp\u011btn\u00e9ho vym\u00e1h\u00e1n\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Nettofiktion<\/strong><\/h3>\n\n\n\n<p>V praxi b\u00fdv\u00e1 nejbolestiv\u011bj\u0161\u00edm d\u016fsledkem tzv. Nettofiktion.<\/p>\n\n\n\n<p>\u010c\u00e1stky fakturovan\u00e9 \u00fadajn\u011b samostatn\u011b podnikaj\u00edc\u00ed osobou mohou b\u00fdt pro \u00fa\u010dely v\u00fdpo\u010dtu pojistn\u00e9ho pova\u017eov\u00e1ny za \u010distou mzdu.<\/p>\n\n\n\n<p>Z t\u00e9to \u010d\u00e1stky je n\u00e1sledn\u011b dopo\u010d\u00edt\u00e1na odpov\u00eddaj\u00edc\u00ed hrub\u00e1 mzda, z n\u00ed\u017e se stanov\u00ed dlu\u017en\u00e9 pojistn\u00e9.<\/p>\n\n\n\n<p>Pr\u00e1v\u011b tento mechanismus \u010dasto vede k mimo\u0159\u00e1dn\u011b vysok\u00fdm dom\u011brk\u016fm.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>S\u00e4umniszuschl\u00e4ge<\/strong><\/h3>\n\n\n\n<p>K dom\u011b\u0159en\u00e9mu pojistn\u00e9mu se zpravidla p\u0159ipo\u010d\u00edt\u00e1vaj\u00ed tak\u00e9 z\u00e1konn\u00e9 p\u0159ir\u00e1\u017eky za prodlen\u00ed.<\/p>\n\n\n\n<p>Ty mohou b\u011bhem n\u011bkolika let p\u0159edstavovat velmi v\u00fdznamnou \u010d\u00e1st celkov\u00e9ho dluhu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. Trestn\u00ed odpov\u011bdnost jednatele podle \u00a7 266a StGB<\/strong><\/h2>\n\n\n\n<p>Mnoho \u010desk\u00fdch podnikatel\u016f p\u0159ekvap\u00ed, \u017ee probl\u00e9m zast\u0159en\u00e9ho zam\u011bstn\u00e1v\u00e1n\u00ed nemus\u00ed z\u016fstat pouze v rovin\u011b spr\u00e1vn\u00edho \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p>Pokud v d\u016fsledku nespr\u00e1vn\u011b nastaven\u00e9ho modelu spolupr\u00e1ce nejsou odv\u00e1d\u011bny povinn\u00e9 p\u0159\u00edsp\u011bvky na soci\u00e1ln\u00ed zabezpe\u010den\u00ed, m\u016f\u017ee vzniknout trestn\u00ed odpov\u011bdnost podle \u00a7 266a n\u011bmeck\u00e9ho trestn\u00edho z\u00e1kon\u00edku (StGB).<\/p>\n\n\n\n<p>P\u0159edm\u011btem vy\u0161et\u0159ov\u00e1n\u00ed b\u00fdv\u00e1 zejm\u00e9na ot\u00e1zka, zda odpov\u011bdn\u00e9 osoby v\u011bd\u011bly nebo alespo\u0148 musely v\u011bd\u011bt, \u017ee deklarovan\u00fd obchodn\u00ed vztah ve skute\u010dnosti vykazuje znaky zam\u011bstn\u00e1n\u00ed.<\/p>\n\n\n\n<p>Za ur\u010dit\u00fdch okolnost\u00ed m\u016f\u017ee b\u00fdt st\u00edh\u00e1n i jednatel \u010desk\u00e9 spole\u010dnosti.<\/p>\n\n\n\n<p>Za tento trestn\u00fd \u010din hroz\u00ed trest odn\u011bt\u00ed svobody a\u017e na p\u011bt let, ve zvl\u00e1\u0161\u0165 z\u00e1va\u017en\u00fdch p\u0159\u00edpadech i p\u0159\u00edsn\u011bj\u0161\u00ed sankce.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6. Podm\u00edn\u011bn\u00fd \u00famysl: Nejv\u011bt\u0161\u00ed probl\u00e9m \u010desk\u00fdch jednatel\u016f<\/strong><\/h2>\n\n\n\n<p>Praxe ukazuje, \u017ee nejv\u011bt\u0161\u00ed riziko \u010dasto nep\u0159edstavuje p\u0159\u00edm\u00fd \u00famysl poru\u0161it z\u00e1kon.<\/p>\n\n\n\n<p>Podstatn\u011b \u010dast\u011bji se \u0159e\u0161\u00ed tzv. podm\u00edn\u011bn\u00fd \u00famysl (bedingter Vorsatz).<\/p>\n\n\n\n<p>N\u011bmeck\u00e9 soudy opakovan\u011b zd\u016fraz\u0148uj\u00ed, \u017ee odpov\u011bdnost m\u016f\u017ee vzniknout i tehdy, pokud si odpov\u011bdn\u00e1 osoba byla v\u011bdoma existence v\u00fdznamn\u00e9ho rizika, \u017ee jde ve skute\u010dnosti o zam\u011bstnaneck\u00fd vztah, a p\u0159esto v nastaven\u00e9m modelu pokra\u010dovala.<\/p>\n\n\n\n<p>Typick\u00fdm p\u0159\u00edkladem b\u00fdv\u00e1 situace, kdy jednatel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>v\u00ed o pr\u00e1ci na sm\u011bny,<\/li>\n\n\n\n<li>v\u00ed o pou\u017e\u00edv\u00e1n\u00ed za\u0159\u00edzen\u00ed z\u00e1kazn\u00edka,<\/li>\n\n\n\n<li>v\u00ed o fakturaci odpracovan\u00fdch hodin,<\/li>\n\n\n\n<li>p\u0159esto neprov\u011b\u0159\u00ed pr\u00e1vn\u00ed nastaven\u00ed spolupr\u00e1ce.<\/li>\n<\/ul>\n\n\n\n<p>Pr\u00e1v\u011b zde b\u00fdv\u00e1 hranice mezi obchodn\u00edm rizikem a trestn\u00ed odpov\u011bdnost\u00ed velmi tenk\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. Rizika pro samotn\u00e9 OSV\u010c<\/strong><\/h2>\n\n\n\n<p>Myln\u00e1 je tak\u00e9 p\u0159edstava, \u017ee ve\u0161ker\u00e9 riziko nese pouze objednatel.<\/p>\n\n\n\n<p>Pokud n\u011bmeck\u00e9 org\u00e1ny dosp\u011bj\u00ed k z\u00e1v\u011bru, \u017ee \u0161lo o zam\u011bstn\u00e1n\u00ed, mohou vzniknout komplikace tak\u00e9 samotn\u00e9 osob\u011b vykon\u00e1vaj\u00edc\u00ed pr\u00e1ci.<\/p>\n\n\n\n<p>M\u016f\u017ee doj\u00edt nap\u0159\u00edklad k:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>p\u0159ezkumu da\u0148ov\u00e9ho re\u017eimu p\u0159\u00edjm\u016f,<\/li>\n\n\n\n<li>\u0159e\u0161en\u00ed ot\u00e1zky zdan\u011bn\u00ed v N\u011bmecku,<\/li>\n\n\n\n<li>komplikac\u00edm p\u0159i aplikaci smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed,<\/li>\n\n\n\n<li>prov\u011b\u0159ov\u00e1n\u00ed souvisej\u00edc\u00edch da\u0148ov\u00fdch povinnost\u00ed v \u010cesk\u00e9 republice.<\/li>\n<\/ul>\n\n\n\n<p>V krajn\u00edch p\u0159\u00edpadech m\u016f\u017ee b\u00fdt posuzov\u00e1na i p\u0159\u00edpadn\u00e1 sou\u010dinnost na protipr\u00e1vn\u00edm jedn\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>8. Jak nastavit leg\u00e1ln\u00ed p\u0159eshrani\u010dn\u00ed subdod\u00e1vku<\/strong><\/p>\n\n\n\n<p>Leg\u00e1ln\u00ed vyu\u017eit\u00ed samostatn\u00fdch podnikatel\u016f v N\u011bmecku samoz\u0159ejm\u011b mo\u017en\u00e9 je.<\/p>\n\n\n\n<p>Vy\u017eaduje v\u0161ak skute\u010dn\u00fd podnikatelsk\u00fd model, nikoliv pouze form\u00e1ln\u00ed ozna\u010den\u00ed smlouvy.<\/p>\n\n\n\n<p>Mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed znaky skute\u010dn\u00e9 samostatn\u00e9 \u010dinnosti zpravidla pat\u0159\u00ed:<\/p>\n\n\n\n<p><strong>a. Odm\u011bna za v\u00fdsledek<\/strong><\/p>\n\n\n\n<p>Odm\u011bna by m\u011bla b\u00fdt nav\u00e1z\u00e1na na konkr\u00e9tn\u00ed v\u00fdsledek nebo d\u00edlo, nikoliv pouze na odpracovan\u00fd \u010das.<\/p>\n\n\n\n<p><strong>b. Podnikatelsk\u00e9 riziko<\/strong><\/p>\n\n\n\n<p>Subdodavatel mus\u00ed n\u00e9st re\u00e1ln\u00e9 ekonomick\u00e9 riziko a odpov\u011bdnost za vady.<\/p>\n\n\n\n<p><strong>c. Vlastn\u00ed prost\u0159edky<\/strong><\/p>\n\n\n\n<p>Pou\u017e\u00edv\u00e1n\u00ed vlastn\u00edho vybaven\u00ed a vlastn\u00edch pracovn\u00edch prost\u0159edk\u016f v\u00fdznamn\u011b podporuje samostatn\u00fd charakter \u010dinnosti.<\/p>\n\n\n\n<p><strong>d. Organiza\u010dn\u00ed nez\u00e1vislost<\/strong> Subdodavatel by m\u011bl m\u00edt mo\u017enost samostatn\u011b organizovat pr\u00e1ci a nem\u011bl by b\u00fdt integrov\u00e1n do b\u011b\u017en\u00e9 organiza\u010dn\u00ed struktury z\u00e1kazn\u00edka.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Praktick\u00fd checklist pro \u010desk\u00e9 firmy<\/strong><\/h2>\n\n\n\n<p>P\u0159ed vysl\u00e1n\u00edm OSV\u010c do N\u011bmecka si polo\u017ete p\u011bt z\u00e1kladn\u00edch ot\u00e1zek:<\/p>\n\n\n\n<p>\u2713 Je odm\u011bna nav\u00e1z\u00e1na na v\u00fdsledek, nebo pouze na \u010das?<\/p>\n\n\n\n<p>\u2713 Nese OSV\u010c skute\u010dn\u00e9 podnikatelsk\u00e9 riziko?<\/p>\n\n\n\n<p>\u2713 Pou\u017e\u00edv\u00e1 vlastn\u00ed pracovn\u00ed prost\u0159edky?<\/p>\n\n\n\n<p>\u2713 Organizuje si pr\u00e1ci samostatn\u011b?<\/p>\n\n\n\n<p>\u2713 Obst\u00e1l by cel\u00fd model spolupr\u00e1ce p\u0159ed kontrolou Deutsche Rentenversicherung nebo Zollu?<\/p>\n\n\n\n<p>Pokud si nejste jisti odpov\u011bd\u00ed by\u0165 jen na jednu z t\u011bchto ot\u00e1zek, doporu\u010duji prov\u00e9st pr\u00e1vn\u00ed audit je\u0161t\u011b p\u0159ed zah\u00e1jen\u00edm projektu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Z\u00e1v\u011br<\/strong><\/h2>\n\n\n\n<p>Formul\u00e1\u0159 A1 je d\u016fle\u017eit\u00fd dokument, nikoliv v\u0161ak univerz\u00e1ln\u00ed ochrana proti v\u0161em pr\u00e1vn\u00edm rizik\u016fm spojen\u00fdm s v\u00fdkonem pr\u00e1ce v N\u011bmecku.<\/p>\n\n\n\n<p>V oblasti Scheinselbstst\u00e4ndigkeit rozhoduje p\u0159edev\u0161\u00edm skute\u010dn\u00fd zp\u016fsob v\u00fdkonu pr\u00e1ce. Pr\u00e1v\u011b rozd\u00edl mezi t\u00edm, co je naps\u00e1no ve smlouv\u011b, a t\u00edm, co se d\u011bje v provozu, b\u00fdv\u00e1 nej\u010dast\u011bj\u0161\u00ed p\u0159\u00ed\u010dinou milionov\u00fdch dom\u011brk\u016f, vlekl\u00fdch spor\u016f s Deutsche Rentenversicherung a v krajn\u00edch p\u0159\u00edpadech i trestn\u00edho st\u00edh\u00e1n\u00ed odpov\u011bdn\u00fdch osob.<\/p>\n\n\n\n<p>U p\u0159eshrani\u010dn\u00edch projekt\u016f proto b\u00fdv\u00e1 kvalitn\u00ed pr\u00e1vn\u00ed audit v\u00fdrazn\u011b levn\u011bj\u0161\u00ed ne\u017e n\u00e1sledn\u00e1 obrana proti d\u016fsledk\u016fm \u0161patn\u011b nastaven\u00e9ho modelu spolupr\u00e1ce.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kontaktn\u00ed formul\u00e1\u0159 pro p\u0159\u00edpadn\u00e9 dotazy:<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f114-o1\" lang=\"cs-CZ\" dir=\"ltr\" data-wpcf7-id=\"114\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F379#wpcf7-f114-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Kontaktn\u00ed formul\u00e1\u0159\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"114\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"cs_CZ\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f114-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> Va\u0161e jm\u00e9no<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> V\u00e1\u0161 e-mail<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> P\u0159edm\u011bt<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-subject\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-subject\" \/><\/span> <\/label>\n<\/p>\n<p><label> Va\u0161e zpr\u00e1va (voliteln\u00fd)<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Odeslat\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anal\u00fdza rizik zast\u0159en\u00e9ho zam\u011bstn\u00e1v\u00e1n\u00ed (Scheinselbstst\u00e4ndigkeit) v p\u0159eshrani\u010dn\u00edm B2B styku, dom\u011b\u0159ov\u00e1n\u00ed odvod\u016f a odpov\u011bdnosti podle \u00a7 266a StGB P\u0159edstavte si modelovou, a p\u0159itom v \u010desko-n\u011bmeck\u00e9 praxi [&#8230;]<\/p>\n","protected":false},"author":2,"featured_media":382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nezarazene"],"_links":{"self":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=379"}],"version-history":[{"count":6,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/379\/revisions"}],"predecessor-version":[{"id":386,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/posts\/379\/revisions\/386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=\/wp\/v2\/media\/382"}],"wp:attachment":[{"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nemeckepravo.cz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}