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{"id":352,"date":"2016-02-29T10:29:26","date_gmt":"2016-02-29T09:29:26","guid":{"rendered":"http:\/\/zaloha.gilar.cz\/?p=352"},"modified":"2016-02-29T10:59:57","modified_gmt":"2016-02-29T09:59:57","slug":"prodej-a-dedeni-u-osvc","status":"publish","type":"post","link":"https:\/\/zaloha.gilar.cz\/2016\/02\/29\/prodej-a-dedeni-u-osvc\/","title":{"rendered":"Prodej a d\u011bd\u011bn\u00ed u OSV\u010c"},"content":{"rendered":"

V \u010dasopise \u010cLK TEMPUS Medicorum z prosince 2015<\/a> vy\u0161el p\u011bkn\u00fd \u010dl\u00e1nek. M\u016f\u017eete si jej ve form\u00e1tu PDF st\u00e1hnout nebo otev\u0159\u00edt ZDE<\/a>, nebo si na t\u00e9to str\u00e1nce n\u00ed\u017ee p\u0159e\u010dt\u011bte jeho cel\u00fd p\u0159epis.<\/p>\n

Dovol\u00edm si jen upozornit, \u017ee zakl\u00e1d\u00e1n\u00ed s. r. o. m\u00e1 st\u00e1le sv\u00e9 opodstatn\u011bn\u00ed zejm\u00e9na v okam\u017eiku prodeje l\u00e9ka\u0159sk\u00e9 praxe. P\u0159i prodeji obchodn\u00edho pod\u00edlu se toti\u017e (narozd\u00edl od prodeje OSV\u010c) z prodejn\u00ed ceny neplat\u00ed ani soci\u00e1ln\u00ed ani zdravotn\u00ed poji\u0161t\u011bn\u00ed, a za ur\u010dit\u00fdch okolnost\u00ed ani 15% da\u0148! V\u00edce si o tom m\u016f\u017eete p\u0159e\u010d\u00edst na z\u00e1lo\u017ece D\u016fvody.<\/p>\n

N\u00e1sleduje p\u0159epis \u010dl\u00e1nku z \u010dasopisu \u010cLK Tempus Medicorum 12\/2015, ro\u010dn\u00edk 24, uve\u0159ejn\u011bn\u00e9ho na str. 30-32:<\/p>\n

Praxi soukrom\u00e9ho l\u00e9ka\u0159e-fyzick\u00e9 osoby lze ji\u017e prod\u00e1vat i d\u011bdit<\/h2>\n

Zakl\u00e1dat s. r. o. za t\u00edmto \u00fa\u010delem je ji\u017e zbyte\u010dn\u00e9<\/h3>\n

Ji\u017e jsme zve\u0159ejnili informaci o novele z\u00e1kona \u010d. 48\/1997 Sb., o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed, kter\u00e1 byla provedena z\u00e1konem \u010d. 200\/2015 Sb., v\u00a0n\u011bm\u017e je nov\u00e9 ustanoven\u00ed \u00a7 17 odst. 8 umo\u017e\u0148uj\u00edc\u00ed d\u011bd\u011bn\u00ed a prodej soukrom\u00fdch l\u00e9ka\u0159sk\u00fdch prax\u00ed fyzick\u00fdch osob. Vypl\u00fdv\u00e1 z n\u011bj, \u017ee nen\u00ed t\u0159eba pro \u00fa\u010del prodeje nebo d\u011bd\u011bn\u00ed soukrom\u00e9 l\u00e9ka\u0159sk\u00e9 praxe p\u0159ev\u00e1d\u011bt tuto praxi na spole\u010dnost s ru\u010den\u00edm omezen\u00fdm nebo jinou obchodn\u00ed spole\u010dnost, proto\u017ee prodat \u010di d\u011bdit soukromou l\u00e9ka\u0159skou praxi fyzick\u00e9 osoby ji\u017e z\u00e1kon umo\u017e\u0148uje a zakl\u00e1d\u00e1n\u00ed s. r. o. pro tento \u00fa\u010del by bylo zbyte\u010dn\u00e9.<\/p>\n

Skoro dvacet let usilovala komora o mo\u017enost prodeje a d\u011bd\u011bn\u00ed l\u00e9ka\u0159sk\u00fdch prax\u00ed, v\u010detn\u011b smluv se zdravotn\u00edmi poji\u0161\u0165ovnami. Poda\u0159ilo se to a\u017e nyn\u00ed novelou z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed, kter\u00e1 nabyla \u00fa\u010dinnosti 1. z\u00e1\u0159\u00ed 2015.<\/p>\n

Dosud soukrom\u00fd l\u00e9ka\u0159, provozuj\u00edc\u00ed svou praxi jako fyzick\u00e1 osoba, kter\u00fd cht\u011bl tuto praxi prodat a necht\u011bl riskovat, \u017ee kupuj\u00edc\u00ed nebude vybr\u00e1n ve v\u00fdb\u011brov\u00e9m \u0159\u00edzen\u00ed a cel\u00fd prodej se zkomplikuje, byl postaven p\u0159ed nutnost p\u0159ev\u00e9st svou praxi fyzick\u00e9 osoby na s. r. o., ukon\u010dit smlouvu se zdravotn\u00edmi poji\u0161\u0165ovnami jako fyzick\u00e1 osoba a nav\u00e1zat s nimi smlouvu jako s. r. o. a pot\u00e9 p\u0159ev\u00e9st sv\u016fj obchodn\u00ed pod\u00edl v s. r. o. na kupuj\u00edc\u00edho. Podobn\u011b se radilo i l\u00e9ka\u0159\u016fm, kte\u0159\u00ed pom\u00fd\u0161leli na mo\u017enost znehodnocen\u00ed majetku v p\u0159\u00edpad\u011b \u00famrt\u00ed a p\u0159\u00e1li si, aby jejich soukromou praxi mohli d\u011bdit jejich d\u011bdicov\u00e9. Mnoz\u00ed, zejm\u00e9na star\u0161\u00ed l\u00e9ka\u0159i by rad\u011bji s. r. o. nezakl\u00e1dali a prodali svou praxi fyzick\u00e9 osoby tak, jak ji dosud provozovali, ale byli k tomu nuceni celkem m\u00e1lo pochopitelnou pr\u00e1vn\u00ed \u00fapravou.<\/p>\n

D\u016fvod\u016f, pro\u010d p\u0159ev\u00e9st praxi soukrom\u00e9 osoby na s. r. o., m\u016f\u017ee b\u00fdt n\u011bkolik, jak pr\u00e1vn\u00edch, tak da\u0148ov\u00fdch \u010di ryze praktick\u00fdch, a oboj\u00ed m\u00e1 sv\u00e9 v\u00fdhody a nev\u00fdhody – pr\u00e1vn\u00ed, organiza\u010dn\u00ed, finan\u010dn\u00ed i da\u0148ov\u00e9. Je v\u011bc\u00ed ka\u017ed\u00e9ho l\u00e9ka\u0159e, aby zv\u00e1\u017eil v\u00fdhody a nev\u00fdhody provozov\u00e1n\u00ed praxe fyzickou osobou nebo obchodn\u00ed spole\u010dnost\u00ed. Nicm\u00e9n\u011b zakl\u00e1dat s. r. o. jen proto, abych mohl svou praxi v budoucnu prodat nebo aby ji mohli po mn\u011b moji d\u011bdicov\u00e9 zd\u011bdit, ji\u017e l\u00e9ka\u0159 nemus\u00ed.<\/p>\n

Je t\u0159eba poznamenat, \u017ee i ohledn\u011b s. r. o. byl z\u00e1kon o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed a\u017e do posledn\u00ed novely \u00fa\u010dinn\u00e9 k 1. z\u00e1\u0159\u00ed 2015 pom\u011brn\u011b \u201ed\u011brav\u00fd\u201c. Umo\u017e\u0148oval sice, aby l\u00e9ka\u0159 mohl p\u0159ev\u00e9st praxi fyzick\u00e9 osoby na s. r. o., ani\u017e by se muselo konat v\u00fdb\u011brov\u00e9 \u0159\u00edzen\u00ed, pokud se nezm\u011bnil rozsah poskytovan\u00fdch zdravotn\u00edch slu\u017eeb, av\u0161ak neukl\u00e1dal zdravotn\u00edm poji\u0161\u0165ovn\u00e1m povinnost s nov\u011b vzniklou s. r. o. uzav\u0159\u00edt smlouvu ve stejn\u00e9m rozsahu jako s l\u00e9ka\u0159em-fyzickou osobou, i kdy\u017e v\u00fdb\u011brov\u00e9 \u0159\u00edzen\u00ed nebylo nutn\u00e9. L\u00e9ka\u0159-fyzick\u00e1 osoba tedy do jist\u00e9 m\u00edry riskoval, kdy\u017e ukon\u010dil poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb hrazen\u00fdch ze zdravotn\u00edho poji\u0161t\u011bn\u00ed, a spol\u00e9hal se, \u017ee s nov\u011b zalo\u017eenou s. r. o. uzav\u0159ou zdravotn\u00ed poji\u0161\u0165ovny smlouvu. S jeho nov\u011b zalo\u017eenou pr\u00e1vnickou osobou, nap\u0159\u00edklad s. r. o., zdravotn\u00ed poji\u0161\u0165ovna sice mohla, ale nemusela smluvn\u00ed vztah uzav\u0159\u00edt. V t\u00e9to v\u011bci pr\u00e1vn\u00ed kancel\u00e1\u0159 \u010cLK u\u010dinila i dotaz na Ministerstvo zdravotnictv\u00ed \u010cR, zda je skute\u010dn\u011b na libov\u016fli zdravotn\u00ed poji\u0161\u0165ovny, kdy\u017e z\u00e1kon ji\u017e nevy\u017eaduje v\u00fdb\u011brov\u00e9 \u0159\u00edzen\u00ed k uzav\u0159en\u00ed \u010di neuzav\u0159en\u00ed smlouvy se s. r. o., kter\u00e1 by nahradila smlouvu s fyzickou osobou-soukrom\u00fdm l\u00e9ka\u0159em, jestli smlouvu uzav\u0159e, \u010di nikoli. Odpov\u011b\u010f byla takov\u00e1, \u017ee je zcela na v\u016fli p\u0159\u00edslu\u0161n\u00e9 zdravotn\u00ed poji\u0161\u0165ovny, zda takovou smlouvu s nov\u011b vzniklou s. r. o. uzav\u0159e. Z\u00e1kon pouze umo\u017e\u0148oval, aby, ne-zm\u011bn\u00ed-li se rozsah poskytovan\u00fdch zdravotn\u00edch slu\u017eeb, nemuselo b\u00fdt p\u0159ed uzav\u0159en\u00edm smlouvy se s. r. o. nahrazuj\u00edc\u00edm fyzickou osobu kon\u00e1no v\u00fdb\u011brov\u00e9 \u0159\u00edzen\u00ed. Nena\u0159izoval v\u0161ak zdravotn\u00edm poji\u0161\u0165ovn\u00e1m smlouvu s nov\u011b zalo\u017eenou s. r. o. m\u00edsto fyzick\u00e9 osoby opravdu uzav\u0159\u00edt.<\/p>\n

Sou\u010dasn\u00e1 novela z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed \u00fa\u010dinn\u00e1 k 1. z\u00e1\u0159\u00ed 2015 v\u0161ak ji\u017e jednozna\u010dn\u011b stanov\u00ed, \u017ee zdravotn\u00ed poji\u0161\u0165ovna je povinna uzav\u0159\u00edt s kupuj\u00edc\u00ed osobou nebo s osobou, kter\u00e1 je d\u011bdicem po zem\u0159el\u00e9m soukrom\u00e9m l\u00e9ka\u0159i, na jejich \u017e\u00e1dost smlouvu o poskytov\u00e1n\u00ed a \u00fahrad\u011b hrazen\u00fdch slu\u017eeb ve stejn\u00e9m rozsahu jako s p\u016fvodn\u00edm poskytovatelem, a to do 180 dn\u016f ode dne doru\u010den\u00ed \u017e\u00e1dosti zdravotn\u00ed poji\u0161\u0165ovn\u011b. Smlouvu nen\u00ed zdravotn\u00ed poji\u0161\u0165ovna povinna uzav\u0159\u00edt, pokud p\u016fvodn\u00edmu poskytovateli smlouvu vypov\u011bd\u011bla.<\/p>\n

Jak\u00fd je tedy p\u0159esn\u00fd text nov\u00e9ho ustanoven\u00ed \u00a7 17 odstavce 8 z\u00e1kona o ve\u0159ejn\u00e9m zdravotn\u00edm poji\u0161t\u011bn\u00ed \u010d. 48\/1997 Sb.:<\/p>\n

\u201eDo\u0161lo-li k p\u0159evodu v\u0161ech majetkov\u00fdch pr\u00e1v vztahuj\u00edc\u00edch se k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb z poskytovatele, kter\u00fd po\u017e\u00e1dal o odn\u011bt\u00ed opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb podle z\u00e1kona o zdravotn\u00edch slu\u017eb\u00e1ch na jinou osobu, kter\u00e9 bylo v n\u00e1vaznosti na to ud\u011bleno opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, nebo poskytuje-li jin\u00e1 osoba zdravotn\u00ed slu\u017eby na z\u00e1klad\u011b osv\u011bd\u010den\u00ed o spln\u011bn\u00ed podm\u00ednek pro pokra\u010dov\u00e1n\u00ed v poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb po zem\u0159el\u00e9m poskytovateli podle z\u00e1kona o zdravotn\u00edch slu\u017eb\u00e1ch, nebo n\u00e1sledn\u011b j\u00ed ud\u011blen\u00e9ho opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, uzav\u0159e zdravotn\u00ed poji\u0161\u0165ovna s touto osobou na jej\u00ed \u017e\u00e1dost smlouvu o poskytov\u00e1n\u00ed a \u00fahrad\u011b hrazen\u00fdch slu\u017eeb ve stejn\u00e9m rozsahu jako s p\u016fvodn\u00edm poskytovatelem, a to do 180 dn\u016f ode dne doru\u010den\u00ed \u017e\u00e1dosti zdravotn\u00ed poji\u0161\u0165ovn\u011b. Smlouvu nen\u00ed zdravotn\u00ed poji\u0161\u0165ovna povinna uzav\u0159\u00edt v p\u0159\u00edpad\u011b, \u017ee p\u016fvodn\u00edmu poskytovateli smlouvu vypov\u011bd\u011bla. \u017d\u00e1dost m\u016f\u017ee osoba uveden\u00e1 ve v\u011bt\u011b prvn\u00ed podat nejpozd\u011bji do 30 dn\u016f ode dne ud\u011blen\u00ed opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, jde-li o osobu, na ni\u017e byla p\u0159evedena majetkov\u00e1 pr\u00e1va vztahuj\u00edc\u00ed se k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, nebo do 30 dn\u016f ode dne ud\u011blen\u00ed osv\u011bd\u010den\u00ed o spln\u011bn\u00ed podm\u00ednek pro pokra\u010dov\u00e1n\u00ed v poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, jde-li o osobu, kter\u00e1 pokra\u010duje v poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb po zem\u0159el\u00e9m poskytovateli. Do doby uzav\u0159en\u00ed smlouvy o poskytov\u00e1n\u00ed a \u00fahrad\u011b hrazen\u00fdch slu\u017eeb m\u00e1 osoba uveden\u00e1 ve v\u011bt\u011b prvn\u00ed pr\u00e1vo na \u00fahradu poskytnut\u00fdch hrazen\u00fdch slu\u017eeb v rozsahu vypl\u00fdvaj\u00edc\u00edm ze smlouvy o poskytov\u00e1n\u00ed a \u00fahrad\u011b hrazen\u00fdch slu\u017eeb uzav\u0159en\u00e9 mezi p\u016fvodn\u00edm poskytovatelem a zdravotn\u00ed poji\u0161\u0165ovnou, nejd\u00e9le v\u0161ak po dobu 210 dn\u016f ode dne p\u0159evodu majetkov\u00fdch pr\u00e1v vztahuj\u00edc\u00edch se k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb nebo ode dne, od kter\u00e9ho pokra\u010duje v poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb na z\u00e1klad\u011b opr\u00e1vn\u011bn\u00ed zem\u0159el\u00e9ho poskytovatele.”<\/em><\/p>\n

K tomu je t\u0159eba citovat t\u00e9\u017e ustanoven\u00ed \u00a7 23 odstavec 3 z\u00e1kona o zdravotn\u00edch slu\u017eb\u00e1ch \u010d. 372\/2011 Sb., v platn\u00e9m zn\u011bn\u00ed, kter\u00e9 zn\u00ed takto:<\/p>\n

\u201ePoskytovatel, kter\u00fd \u017e\u00e1d\u00e1 o odn\u011bt\u00ed opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb a hodl\u00e1 p\u0159ev\u00e9st majetkov\u00e1 pr\u00e1va vztahuj\u00edc\u00ed se k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb na jinou osobu, ozn\u00e1m\u00ed tuto skute\u010dnost p\u0159\u00edslu\u0161n\u00e9mu spr\u00e1vn\u00edmu org\u00e1nu sou\u010dasn\u011b s pod\u00e1n\u00edm \u017e\u00e1dosti o odejmut\u00ed opr\u00e1vn\u011bn\u00ed. Pokud nabyvatel majetkov\u00fdch pr\u00e1v, vztahuj\u00edc\u00edch se k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb, hodl\u00e1 zah\u00e1jit poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb dnem odejmut\u00ed opr\u00e1vn\u011bn\u00ed dosavadn\u00edmu poskytovateli, uvede tuto skute\u010dnost v \u017e\u00e1dosti o ud\u011blen\u00ed opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb. Je-li pod\u00e1na \u017e\u00e1dost o ud\u011blen\u00ed opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb nejpozd\u011bji v den pod\u00e1n\u00ed \u017e\u00e1dosti o odejmut\u00ed opr\u00e1vn\u011bn\u00ed dosavadn\u00edmu poskytovateli a jsou spln\u011bny podm\u00ednky pro ud\u011blen\u00ed opr\u00e1vn\u011bn\u00ed, rozhodne p\u0159\u00edslu\u0161n\u00fd spr\u00e1vn\u00ed org\u00e1n o odejmut\u00ed opr\u00e1vn\u011bn\u00ed a ud\u011blen\u00ed opr\u00e1vn\u011bn\u00ed ke stejn\u00e9mu dni; odvol\u00e1n\u00ed proti rozhodnut\u00ed nem\u00e1 odkladn\u00fd \u00fa\u010dinek.”<\/em><\/p>\n

Ohledn\u011b zem\u0159el\u00e9ho soukrom\u00e9ho l\u00e9ka\u0159e, kter\u00fd provozoval praxi jako fyzick\u00e1 osoba, a mo\u017enosti d\u011bd\u011bn\u00ed t\u00e9to praxe jeho d\u011bdici uv\u00e1d\u00ed \u00a7 27 z\u00e1kona \u010d. 372\/2015 Sb., o zdravotn\u00edch slu\u017eb\u00e1ch, v platn\u00e9m zn\u011bn\u00ed, n\u00e1sleduj\u00edc\u00ed:<\/p>\n

\u201eZem\u0159e-li poskytovatel a ne-jde-li o osobu uvedenou v \u00a7 16 odst. 2 (pozn\u00e1mka: \u00a7 16 odstavec 2 pojedn\u00e1v\u00e1 o osob\u011b poskytuj\u00edc\u00ed zdravotn\u00ed slu\u017eby ve zdravotnick\u00e9m za\u0159\u00edzen\u00ed jin\u00e9ho poskytovatele), m\u016f\u017ee na z\u00e1klad\u011b jeho opr\u00e1vn\u011bn\u00ed k poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb pokra\u010dovat v poskytov\u00e1n\u00ed zdravotn\u00edch slu\u017eeb jin\u00e1 fyzick\u00e1 nebo pr\u00e1vnick\u00e1 osoba, jestli\u017ee:<\/em><\/p>\n