{"id":13,"date":"2025-04-30T13:33:51","date_gmt":"2025-04-30T11:33:51","guid":{"rendered":"https:\/\/www.alpcon.sk\/?page_id=13"},"modified":"2025-06-30T13:43:30","modified_gmt":"2025-06-30T11:43:30","slug":"uvod","status":"publish","type":"page","link":"https:\/\/www.alpcon.sk\/","title":{"rendered":"\u00davod"},"content":{"rendered":"

[et_pb_section fb_built=“1″ _builder_version=“4.27.4″ _module_preset=“default“ use_background_color_gradient=“on“ background_color_gradient_stops=“#ffffff 20%|rgba(255,255,255,0) 100%“ background_color_gradient_overlays_image=“on“ background_image=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/alpcon_trasferove_ocenovanie_28-scaled.jpg“ custom_padding=“150px||350px||false|“ global_colors_info=“{}“][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/Alpcon_logo-scaled.png“ title_text=“Alpcon_logo“ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_image][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#6D6D6D“ text_font_size=“50px“ text_line_height=“1.3em“ text_font_size_tablet=“50px“ text_font_size_phone=“40px“ text_font_size_last_edited=“on|phone“ global_colors_info=“{}“]<\/p>\n

Nez\u00e1visl\u00e9 odborn\u00e9 stanovisk\u00e1 pre \u00fa\u010dely transferov\u00e9ho oce\u0148ovania<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font_size=“16px“ global_colors_info=“{}“]<\/p>\n

Transferov\u00e9 oce\u0148ovanie patr\u00ed medzi k\u013e\u00fa\u010dov\u00e9 oblasti priameho zda\u0148ovania a\u00a0v\u00a0s\u00fa\u010dasnosti je \u010doraz \u010dastej\u0161ie predmetom da\u0148ov\u00fdch kontrol. Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov uklad\u00e1 z\u00e1visl\u00fdm osob\u00e1m povinnos\u0165 dodr\u017eiava\u0165 princ\u00edp nez\u00e1visl\u00e9ho vz\u0165ahu pri v\u0161etk\u00fdch typoch tuzemsk\u00fdch, ale aj cezhrani\u010dn\u00fdch kontrolovan\u00fdch transakci\u00ed.
Stanovenie transferov\u00fdch cien si vy\u017eaduje multidisciplin\u00e1rny pr\u00edstup, v\u00a0r\u00e1mci ktor\u00e9ho je potrebn\u00e9 postupova\u0165 v\u00a0s\u00falade s\u00a0odpor\u00fa\u010dan\u00fdmi \u0161tandardami OECD (Smernica OECD o\u00a0transferovom oce\u0148ovan\u00ed pre nadn\u00e1rodn\u00e9 podniky a\u00a0spr\u00e1vu dan\u00ed, 2022<\/a> alebo\u00a0origin\u00e1lny dokument<\/a>).
Pr\u00e1ve vzh\u013eadom na aktu\u00e1lnu pr\u00e1vnu neistotu, ako i absenciu odpor\u00fa\u010dan\u00fdch detailn\u00fdch postupov (metodick\u00fdch pokynov) vz\u0165ahuj\u00facich sa k stanoveniu transferov\u00fdch cien da\u0148ovn\u00edci \u010dasto \u010delia rizik\u00e1m ich nespr\u00e1vneho ur\u010denia, \u010do s\u00favis\u00ed predov\u0161etk\u00fdm s\u00a0problematikou zv\u00fd\u0161enia z\u00e1kladu dane a\u00a0pr\u00edslu\u0161n\u00fdch sankci\u00ed.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ module_id=“sluzby“ _builder_version=“4.27.4″ _module_preset=“default“ use_background_color_gradient=“on“ background_color_gradient_stops=“#1b4a8c 30%|rgba(109,109,109,0.85) 100%“ background_color_gradient_overlays_image=“on“ background_image=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/alpcon_trasferove_ocenovanie_26-scaled.jpg“ global_colors_info=“{}“][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#39B54A“ text_font_size=“50px“ text_line_height=“1.3em“ locked=“off“ global_colors_info=“{}“]<\/p>\n

Slu\u017eby<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_text_color=“#FFFFFF“ text_font_size=“16px“ locked=“off“ global_colors_info=“{}“]<\/p>\n

V\u00a0r\u00e1mci na\u0161ich profesion\u00e1lnych slu\u017eieb pon\u00fakame pr\u00edpravu odborn\u00fdch stanov\u00edsk a\u00a0odpor\u00fa\u010dan\u00ed pre transferov\u00e9 oce\u0148ovanie pod\u013ea slovensk\u00fdch pr\u00e1vnych predpisov a\u00a0\u0161tandardov OECD. N\u00e1\u0161 pr\u00edstup prep\u00e1ja \u0161tandardy a\u00a0prax transferov\u00e9ho oce\u0148ovania s\u00a0najnov\u0161\u00edmi v\u00fdstupmi vedeck\u00fdch v\u00fdskumov, na ktor\u00fdch \u010dasto priamo participujeme. \u2028Ke\u010f\u017ee ide o komplexn\u00fa problematiku, priprav\u00edme v\u00e1m cenov\u00fa ponuku spolu s\u00a0n\u00e1vrhom rie\u0161enia, ktor\u00e9 bude plne reflektova\u0165 va\u0161e individu\u00e1lne po\u017eiadavky a \u0161pecifickos\u0165 podnikania.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ module_id=“onas“ _builder_version=“4.27.4″ _module_preset=“default“ background_enable_image=“off“ global_colors_info=“{}“][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#39B54A“ text_font_size=“50px“ text_line_height=“1.3em“ locked=“off“ global_colors_info=“{}“]<\/p>\n

O n\u00e1s<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_2,1_2″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“1_2″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#1B4A8C“ text_font_size=“27px“ text_orientation=“justified“ locked=“off“ global_colors_info=“{}“]<\/p>\n

doc. Ing. Michal I\u0161tok, PhD.<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_text_color=“#6D6D6D“ text_font_size=“16px“ text_orientation=“justified“ text_orientation_tablet=“justified“ text_orientation_phone=“left“ text_orientation_last_edited=“on|desktop“ locked=“off“ global_colors_info=“{}“]<\/p>\n

Transferov\u00e9mu oce\u0148ovaniu a medzin\u00e1rodn\u00e9mu da\u0148ov\u00e9mu pl\u00e1novaniu venuje svoju pozornos\u0165 u\u017e viac ako desa\u0165 rokov, a to v\u00a0r\u00e1mci vedeck\u00e9ho v\u00fdskumu na akademickej p\u00f4de, ktor\u00e9ho v\u00fdsledky n\u00e1sledne aplikuje v odbornej praxi. V roku 2024 habilitoval na Fakulte podnikate\u013eskej VUT v Brne s\u00a0t\u00e9mou pr\u00e1ce Transferov\u00e9 oce\u0148ovanie \u00faverov a p\u00f4\u017ei\u010diek v \u010ceskej a Slovenskej republike. Ako autor alebo spoluautor pravidelne publikuje vo vedeck\u00fdch a odborn\u00fdch \u010dasopisoch a akt\u00edvne sa z\u00fa\u010dast\u0148uje na medzin\u00e1rodn\u00fdch vedeck\u00fdch a odborn\u00fdch konferenci\u00e1ch. Je \u010dlenom rie\u0161ite\u013esk\u00e9ho kolekt\u00edvu viacer\u00fdch dom\u00e1cich, ale aj zahrani\u010dn\u00fdch vedeck\u00fdch projektov. Jeho profesion\u00e1lna \u010dinnos\u0165 zah\u0155\u0148a taktie\u017e particip\u00e1ciu na odborn\u00fdch podujatiach, ktor\u00e9 organizuje WU Transfer Pricing Center vo Viedni (Institute for Austrian and International Tax Law).<\/p>\n

[\/et_pb_text][et_pb_button button_url=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/CV_Istok.pdf“ url_new_window=“on“ button_text=“Zobrazi\u0165 CV“ button_alignment=“center“ _builder_version=“4.27.4″ _module_preset=“default“ custom_button=“on“ button_text_color=“#FFFFFF“ button_bg_color=“#1B4A8C“ button_border_color=“#1B4A8C“ global_colors_info=“{}“][\/et_pb_button][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/alpcon_michal_istok.jpg“ title_text=“alpcon_michal_istok“ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“][et_pb_column _builder_version=“4.27.4″ _module_preset=“default“ type=“4_4″][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_2,1_2″ _builder_version=“4.27.4″ _module_preset=“default“ background_enable_color=“off“ global_colors_info=“{}“][et_pb_column type=“1_2″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/06\/alpcon_veronika_solilova.jpeg“ title_text=“alpcon_veronika_solilova“ align=“center“ _builder_version=“4.27.4″ _module_preset=“default“ height=“366px“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#1B4A8C“ text_font_size=“27px“ text_orientation=“justified“ locked=“off“ global_colors_info=“{}“ custom_margin=“||12px|||“]<\/p>\n

doc. Ing. Veronika Solilov\u00e1, Ph.D.<\/p>\n

[\/et_pb_text][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#39B54A“ text_font_size=“24px“ text_orientation=“justified“ hover_enabled=“0″ locked=“off“ global_colors_info=“{}“ sticky_enabled=“0″]<\/p>\n

extern\u00e1 konzultantka<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_text_color=“#6D6D6D“ text_font_size=“16px“ text_orientation=“justified“ text_orientation_tablet=“justified“ text_orientation_phone=“left“ text_orientation_last_edited=“on|desktop“ locked=“off“ global_colors_info=“{}“]<\/p>\n

Veronika Solilov\u00e1 absolvovala doktorandsk\u00e9 \u0161t\u00fadium v roku 2010 na fakulte Provozn\u011b ekonomick\u00e9 na Mendelovej univerzite v Brne v odbore Financie s t\u00e9mou prevodn\u00fdch cien. V roku 2021 z\u00edskala titul docentky v odbore Financie na Vysokej \u0161kole ekonomickej v Prahe. V s\u00fa\u010dasnej dobe p\u00f4sob\u00ed na Fakulte financi\u00ed a \u00fa\u010dtovn\u00edctva Vysokej \u0161koly ekonomickej v Prahe na Katedre verejn\u00fdch financi\u00ed. Jej odbornou \u0161pecializ\u00e1ciou je transferov\u00e9 oce\u0148ovanie, problematika celosvetov\u00e9ho korpor\u00e1tneho zdanenia, environment\u00e1lne dane, da\u0148ov\u00e1 politika, koordin\u00e1cia a boj proti da\u0148ov\u00fdm \u00fanikom\/da\u0148ov\u00fdm podvodom. V roku 2021 bola tie\u017e menovan\u00e1 Ministerstvom spravodlivosti \u010cR znalcom pre oblas\u0165 prevodn\u00fdch cien. Je autorkou a spoluautorkou mnoh\u00fdch odborn\u00fdch a vedeck\u00fdch \u010dl\u00e1nkov a monografi\u00ed vydan\u00fdch vydavate\u013estvami Wolters Kluwer, Springer, IBFD a vedeck\u00fdmi \u010dasopismi.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_font=“|700|||||||“ text_text_color=“#1B4A8C“ text_font_size=“30px“ text_line_height=“1.3em“ locked=“off“ global_colors_info=“{}“]<\/p>\n

Publik\u00e1cie<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_6,1_6,1_6,1_6,1_6,1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/publikacie_alpcon_trasferove_ocenovanie_5.png“ title_text=“publikacie_alpcon_trasferove_ocenovanie_5″ url=“https:\/\/polek.vse.cz\/artkey\/pol-202405-0001_factors-of-credit-ratings-for-transfer-pricing-of-loans-in-european-conditions.php“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ locked=“off“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/transferove_ocenovanie_alpcon_SK_CZ.png“ title_text=“transferove_ocenovanie_alpcon_SK_CZ“ url=“https:\/\/dspace.vut.cz\/items\/4b9a7855-2a5a-4d3a-8450-e40e3dda06cb“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Istok-Solilova-Brychta_Bulletin_SKDP.png“ title_text=“Istok, Solilova, Brychta_Bulletin_SKDP“ url=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Istok-Solilova-Brychta_Bulletin_SKDP.pdf“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ locked=“off“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/publikacie_alpcon_trasferove_ocenovanie_1.png“ title_text=“publikacie_alpcon_trasferove_ocenovanie_1″ url=“https:\/\/finquarterly.com\/current-issue\/?number=75&id=582″ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ locked=“off“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Elexa-Istok-Slampiakova_EM_2022.png“ title_text=“Elexa, Istok, Slampiakova_EM_2022″ url=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Elexa-Istok-Slampiakova_EM_2022.pdf“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Solilova-Istok-e-Bulletin-KDPCR_2022.png“ title_text=“Solilova, Istok, e-Bulletin KDPCR_2022″ url=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Solilova-Istok-e-Bulletin-KDPCR_2022.pdf“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ locked=“off“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=“1_6,1_6,1_6,1_6,1_6,1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_image src=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Transfer-Pricing-in-V4-Countries_2020.png“ title_text=“Transfer-Pricing-in-V4-Countries_2020″ url=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/05\/Transfer-Pricing-in-V4-Countries_2020.pdf“ url_new_window=“on“ _builder_version=“4.27.4″ _module_preset=“default“ locked=“off“ global_colors_info=“{}“][\/et_pb_image][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_column][et_pb_column type=“1_6″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“4_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_text _builder_version=“4.27.4″ _module_preset=“default“ text_text_color=“#6D6D6D“ text_font_size=“16px“ locked=“off“ global_colors_info=“{}“]<\/p>\n

V\u00a0pr\u00edpade z\u00e1ujmu s\u00fa \u010fal\u0161ie publik\u00e1cie dostupn\u00e9 na\u00a0ResearchGate<\/a>, webovej str\u00e1nke projektu\u00a0TA\u010cR<\/a>\u00a0a v\u00a0Univerzitnej Kni\u017enici Univerzity Mateja Bela<\/a>.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=“1″ module_id=“kontakt“ _builder_version=“4.27.4″ _module_preset=“default“ use_background_color_gradient=“on“ background_color_gradient_stops=“#1b4a8c 0%|rgba(57,181,74,0.7) 100%“ background_color_gradient_overlays_image=“on“ background_image=“https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/alpcon_trasferove_ocenovanie_14-scaled.jpg“ global_colors_info=“{}“][et_pb_row column_structure=“1_4,1_4,1_4,1_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_column type=“1_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_blurb title=“istok@alpcon.sk“ url=“mailto:istok@alpcon.sk“ use_icon=“on“ font_icon=“||divi||400″ icon_color=“#39B54A“ _builder_version=“4.27.4″ _module_preset=“default“ header_font=“|600|||||||“ header_text_align=“center“ header_text_color=“#FFFFFF“ global_colors_info=“{}“][\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_blurb title=“+421 903 763 196″ use_icon=“on“ font_icon=“||divi||400″ icon_color=“#39B54A“ _builder_version=“4.27.4″ _module_preset=“default“ header_font=“|600|||||||“ header_text_align=“center“ header_text_color=“#FFFFFF“ locked=“off“ global_colors_info=“{}“][\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_blurb title=“LinkedIN“ url=“http:\/\/www.linkedin.com\/in\/michal-istok-2584a8147″ use_icon=“on“ font_icon=“||fa||400″ icon_color=“#39B54A“ _builder_version=“4.27.4″ _module_preset=“default“ header_font=“|600|||||||“ header_text_align=“center“ header_text_color=“#FFFFFF“ link_option_url_new_window=“on“ locked=“off“ global_colors_info=“{}“][\/et_pb_blurb][\/et_pb_column][et_pb_column type=“1_4″ _builder_version=“4.27.4″ _module_preset=“default“ global_colors_info=“{}“][et_pb_blurb url=“http:\/\/www.linkedin.com\/in\/michal-istok-2584a8147″ use_icon=“on“ font_icon=“||fa||900″ icon_color=“#39B54A“ _builder_version=“4.27.4″ _module_preset=“default“ header_font=“|600|||||||“ header_text_align=“center“ body_font=“|600|||||||“ body_text_color=“#FFFFFF“ body_font_size=“18px“ link_option_url_new_window=“on“ locked=“off“ global_colors_info=“{}“]<\/p>\n

ALPCON, s. r. o.
Rudohorsk\u00e1 33, 974 11, Bansk\u00e1 Bystrica, Slovakia<\/p>\n

I\u010cO: 55232582
DI\u010c: 2121904477
I\u010c DPH: SK2121904477<\/p>\n

[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Nez\u00e1visl\u00e9 odborn\u00e9 stanovisk\u00e1 pre \u00fa\u010dely transferov\u00e9ho oce\u0148ovaniaTransferov\u00e9 oce\u0148ovanie patr\u00ed medzi k\u013e\u00fa\u010dov\u00e9 oblasti priameho zda\u0148ovania a\u00a0v\u00a0s\u00fa\u010dasnosti je \u010doraz \u010dastej\u0161ie predmetom da\u0148ov\u00fdch kontrol. Z\u00e1kon o\u00a0dani z\u00a0pr\u00edjmov uklad\u00e1 z\u00e1visl\u00fdm osob\u00e1m povinnos\u0165 dodr\u017eiava\u0165 princ\u00edp nez\u00e1visl\u00e9ho vz\u0165ahu pri v\u0161etk\u00fdch typoch tuzemsk\u00fdch, ale aj cezhrani\u010dn\u00fdch kontrolovan\u00fdch transakci\u00ed.Stanovenie transferov\u00fdch cien si vy\u017eaduje multidisciplin\u00e1rny pr\u00edstup, v\u00a0r\u00e1mci ktor\u00e9ho je potrebn\u00e9 postupova\u0165 v\u00a0s\u00falade s\u00a0odpor\u00fa\u010dan\u00fdmi \u0161tandardami […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-13","page","type-page","status-publish","hentry"],"yoast_head":"\n\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie<\/title>\n<meta name=\"description\" content=\"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.alpcon.sk\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie\" \/>\n<meta property=\"og:description\" content=\"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.alpcon.sk\/\" \/>\n<meta property=\"og:site_name\" content=\"ALPCON - transferov\u00e9 oce\u0148ovanie\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-30T11:43:30+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 min\u00faty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/\",\"url\":\"https:\\\/\\\/www.alpcon.sk\\\/\",\"name\":\"\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#website\"},\"datePublished\":\"2025-04-30T11:33:51+00:00\",\"dateModified\":\"2025-06-30T11:43:30+00:00\",\"description\":\"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.alpcon.sk\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\\\/\\\/www.alpcon.sk\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00davod\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#website\",\"url\":\"https:\\\/\\\/www.alpcon.sk\\\/\",\"name\":\"ALPCON - transferov\u00e9 oce\u0148ovanie\",\"description\":\"Transferov\u00e9 oce\u0148ovanie a\u00a0medzin\u00e1rodn\u00e9 da\u0148ov\u00e9 pl\u00e1novanie\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.alpcon.sk\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#organization\",\"name\":\"ALPCON - transferov\u00e9 oce\u0148ovanie\",\"url\":\"https:\\\/\\\/www.alpcon.sk\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.alpcon.sk\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Alpcon_logo-scaled.png\",\"contentUrl\":\"https:\\\/\\\/www.alpcon.sk\\\/wp-content\\\/uploads\\\/2025\\\/04\\\/Alpcon_logo-scaled.png\",\"width\":2560,\"height\":545,\"caption\":\"ALPCON - transferov\u00e9 oce\u0148ovanie\"},\"image\":{\"@id\":\"https:\\\/\\\/www.alpcon.sk\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie","description":"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.alpcon.sk\/","og_locale":"sk_SK","og_type":"article","og_title":"\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie","og_description":"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.","og_url":"https:\/\/www.alpcon.sk\/","og_site_name":"ALPCON - transferov\u00e9 oce\u0148ovanie","article_modified_time":"2025-06-30T11:43:30+00:00","twitter_card":"summary_large_image","twitter_misc":{"Predpokladan\u00fd \u010das \u010d\u00edtania":"4 min\u00faty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.alpcon.sk\/","url":"https:\/\/www.alpcon.sk\/","name":"\u00davod - ALPCON - transferov\u00e9 oce\u0148ovanie","isPartOf":{"@id":"https:\/\/www.alpcon.sk\/#website"},"datePublished":"2025-04-30T11:33:51+00:00","dateModified":"2025-06-30T11:43:30+00:00","description":"Transferov\u00e9 oce\u0148ovanie, dokument\u00e1cia transferov\u00e9ho oce\u0148ovania, transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed a \u00faverov.","breadcrumb":{"@id":"https:\/\/www.alpcon.sk\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.alpcon.sk\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.alpcon.sk\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.alpcon.sk\/"},{"@type":"ListItem","position":2,"name":"\u00davod"}]},{"@type":"WebSite","@id":"https:\/\/www.alpcon.sk\/#website","url":"https:\/\/www.alpcon.sk\/","name":"ALPCON - transferov\u00e9 oce\u0148ovanie","description":"Transferov\u00e9 oce\u0148ovanie a\u00a0medzin\u00e1rodn\u00e9 da\u0148ov\u00e9 pl\u00e1novanie","publisher":{"@id":"https:\/\/www.alpcon.sk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.alpcon.sk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.alpcon.sk\/#organization","name":"ALPCON - transferov\u00e9 oce\u0148ovanie","url":"https:\/\/www.alpcon.sk\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.alpcon.sk\/#\/schema\/logo\/image\/","url":"https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/Alpcon_logo-scaled.png","contentUrl":"https:\/\/www.alpcon.sk\/wp-content\/uploads\/2025\/04\/Alpcon_logo-scaled.png","width":2560,"height":545,"caption":"ALPCON - transferov\u00e9 oce\u0148ovanie"},"image":{"@id":"https:\/\/www.alpcon.sk\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/pages\/13","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/comments?post=13"}],"version-history":[{"count":37,"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/pages\/13\/revisions"}],"predecessor-version":[{"id":160,"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/pages\/13\/revisions\/160"}],"wp:attachment":[{"href":"https:\/\/www.alpcon.sk\/index.php\/wp-json\/wp\/v2\/media?parent=13"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}