V okam\u017eiku, kdy se v\u00fdroba sladu a piva a jejich prodej staly v\u00fdnosn\u00fdm podnik\u00e1n\u00edm, za\u010dali na tuto \u010dinnost uvalovat m\u011bsta, \u0161lechta a kr\u00e1l rozli\u010dn\u00e9 dan\u011b a poplatky. Dan\u011b z piva se velmi \u010dasto staly n\u00e1strojem k zapln\u011bn\u00ed vypr\u00e1zdn\u011bn\u00fdch pokladen m\u011bstsk\u00fdch obc\u00ed, \u0161lechtick\u00fdch, ale i zemsk\u00fdch \u010di kr\u00e1lovsk\u00fdch. V\u00fdroba piva a jeho prodej se p\u0159\u00edmo nab\u00edzely k vyu\u017eit\u00ed jako snadn\u00fd zdroj da\u0148ov\u00fdch p\u0159\u00edjm\u016f vrchnosti.<\/p>\n
Na po\u010d\u00e1tku byly tyto dan\u011b tedy pouze terminovan\u00e9. Nej\u010dast\u011bj\u0161\u00edm d\u016fvodem
\nbyly pochopiteln\u011b v\u00e1lky. Nicm\u00e9n\u011b na\u0161ly se i d\u016fvody m\u00e9n\u011b pragmatick\u00e9, jako bylo v\u011bno kr\u00e1lovsk\u00e9 nev\u011bsty \u010di v\u00fdstavba honosn\u011bj\u0161\u00edho s\u00eddla. Ve\u0161ker\u00e9 dan\u011b zpoplat\u0148uj\u00edc\u00ed
\nv\u0161e kolem v\u00fdroby piva musely b\u00fdt v t\u00e9 dob\u011b schv\u00e1leny zemsk\u00fdm sn\u011bmem. Dan\u011b se tedy platily por\u016fznu a nesystematicky.<\/p>\n
Prvn\u00ed zm\u00ednky o zdan\u011bn\u00ed v\u00fdroby piva v na\u0161ich zem\u00edch poch\u00e1zej\u00ed z 13.stolet\u00ed. Nap\u0159\u00edklad v Praze se tehdy platil poplatek zvan\u00fd \u201eungelt\u201c z ka\u017ed\u00e9ho sudu piva (tehdy 992 litr\u016f). Posl\u00e9ze se tato da\u0148 odv\u00e1d\u011bla z ka\u017ed\u00e9 v\u00e1rky.<\/p>\n\n
Zemsk\u00fd sn\u011bm v roce 1491 zavedl tzv.povarn\u00e9. Stavov\u00e9 t\u00edmto poplatkem p\u0159inutili odv\u00e1d\u011bt ro\u010dn\u011b 1 gro\u0161 z ka\u017ed\u00e9ho sudu piva. Toto povarn\u00e9 pozd\u011bji museli platit i \u0161lechtici, duchovn\u00ed a ostatn\u00ed v\u00fdrobci piva. V 15.stolet\u00ed se platilo i \u0161enkovn\u00e9 za \u010depov\u00e1n\u00ed a pokr\u010dmn\u00e9 z hospody.<\/p>\n
Sn\u011bm stav\u016f dovolil kr\u00e1li vyb\u00edrat nepravideln\u00e9 dan\u011b z piva i v dal\u0161\u00edch letech na p\u0159elomu 15. a 16.stolet\u00ed.<\/p>\n
Roku 1534 byla \u010desk\u00fdm sn\u011bmem povolena da\u0148 zvl\u00e1\u0161\u0165 z v\u00fdroby sladu a
\nzvl\u00e1\u0161\u0165 z v\u00fdroby piva. Sladovny odv\u00e1d\u011bly poplatek z v\u00fdroby, u piva se platilo nejen z v\u00fdroby a prodeje, ale i z v\u00fd\u010depu n\u00e1poje. Dan\u011b neplatili ti, je\u017e va\u0159ili mok pouze pro vlastn\u00ed spot\u0159ebu (\u0161lechta, statk\u00e1\u0159i). Da\u0148 ze sladu nem\u011bla dlouh\u00e9ho trv\u00e1n\u00ed a po dvan\u00e1cti letech byla zru\u0161ena.<\/p>\n
V roce 1545 do\u0161lo ke spole\u010dn\u00e9 dohod\u011b a sjednocen\u00ed pr\u00e1vov\u00e1re\u010dn\u00fdch m\u011b\u0161\u0165an\u016f. Sjednocen\u00ed vedlo mimo jin\u00e9 k rozd\u011blen\u00ed pr\u00e1vov\u00e1re\u010dn\u00edk\u016f do 7 t\u0159\u00edd podle velikosti domu. Jednotliv\u00e9 t\u0159\u00eddy platily odstup\u0148ovan\u00e9 dan\u011b podle v\u00fdm\u011brov\u00fdch \u0159\u00e1d\u016f, kde hlavn\u00ed jednotkou byly marky (stupe\u0148 v hodnot\u011b 2 gro\u0161\u016f). Nejni\u017e\u0161\u00ed t\u0159\u00edda platila 10 a nejvy\u0161\u0161\u00ed 24 gro\u0161\u016f ro\u010dn\u011b. Tento zp\u016fsob zdan\u011bn\u00ed vydr\u017eel a\u017e do nov\u00e9ho urb\u00e1\u0159e v roce 1674, kdy se vytvo\u0159ilo pod\u00edlnictv\u00ed.<\/p>\n
Na po\u010d\u00e1tku 16.stolet\u00ed spat\u0159il sv\u011btlo sv\u011bta poplatek zvan\u00fd posudn\u00e9. Ka\u017ed\u00fd sl\u00e1dek i \u0161enk\u00fd\u0159 musel ze sudu piva (tedy 186 l) odv\u00e1d\u011bt 1 gro\u0161. V roce 1569 vypracoval Jakub Kr\u010d\u00edn z Jel\u010dan a Sedl\u010dan pivovarsk\u00fd \u0159\u00e1d, kter\u00fd m\u011bl zabr\u00e1nit pansk\u00fdm \u00fa\u0159edn\u00edk\u016fm, aby t\u011b\u017eili z ned\u016fsledn\u00e9ho dozoru vrchnosti. Neust\u00e1le tak\u00e9 zvy\u0161oval povarn\u00e9, a\u017e bylo t\u0159eba \u201eza b\u00edl\u00e9 v\u00e1rky ka\u017ed\u00fdho roku vyd\u00e1vati 300 kop m\u00ed\u0161e\u0148sk\u00fdch.“ Petr Vok z Ro\u017emberka zm\u011bnil platby z vyr\u00e1b\u011bn\u00e9ho piva. Z ka\u017ed\u00e9ho sudu, kter\u00fd m\u011bl objem 248 litr\u016f, platily pivovary \u0161est m\u00ed\u0161e\u0148sk\u00fdch krejcar\u016f.<\/p>\n
Terminovanost a nepravidelnost odv\u00e1d\u011bn\u00ed dan\u00ed z piva byla ukon\u010dena v roce 1547. Ferdinand I. bez svolen\u00ed \u0161lechty a navzdory jej\u00edm protest\u016fm p\u016fvodn\u00ed jednoro\u010dn\u00ed povarn\u00e9 zm\u011bnil na poplatek st\u00e1l\u00fd. Zpo\u010d\u00e1tku se odv\u00e1d\u011bl jeden gro\u0161, posl\u00e9ze v\u00fd\u0161e poplatku stoupla a\u017e na \u0161est gro\u0161\u016f. Da\u0148 se odv\u00e1d\u011bla z vyroben\u00e9ho i dovezen\u00e9ho piva, byly tak\u00e9 stanoveny p\u0159esn\u00e9 m\u00edry sud\u016f, zanikl rozd\u00edln\u00fd da\u0148ov\u00fd pohled na je\u010dn\u00e9 a p\u0161eni\u010dn\u00e9 pivo. Da\u0148 byla lidov\u011b zv\u00e1na \u201epivn\u00edm gro\u0161em\u201c.<\/p>\n
C\u00edsa\u0159 Maxmili\u00e1n II. pot\u00e9 v roce 1567 rozd\u011blil zemi do bern\u00edch okres\u016f. V\u00fdrobci piva se samoz\u0159ejm\u011b sna\u017eili zat\u00ed\u017een\u00ed dan\u00ed obej\u00edt. Proto ka\u017ed\u00fd sl\u00e1dek nejd\u0159\u00edve obdr\u017eel od bern\u00edho \u00fa\u0159edn\u00edka oproti zaplacen\u00ed dan\u011b poukaz (bolletu), tedy povolen\u00ed uva\u0159it v\u00e1rku. To platilo i pro dovozce. Da\u0148 se odv\u00e1d\u011bla c\u00edsa\u0159sk\u00e9mu rycht\u00e1\u0159i.<\/p>\n
Krom\u011b st\u00e1l\u00fdch dan\u00ed zat\u011b\u017eovaly v\u00fdrobce i nad\u00e1le mimo\u0159\u00e1dn\u00e9 poplatky z piva, kter\u00e9 si panovn\u00edci vy\u017e\u00e1dali schv\u00e1lit stavy ke kryt\u00ed nenad\u00e1l\u00fdch v\u00fddaj\u016f.<\/p>\n
Po bitv\u011b na B\u00edl\u00e9 ho\u0159e byl zaveden tzv. t\u00e1c z pokuty, je\u017e \u010dinil jeden zlat\u00fd ze sudu piva. Da\u0148 musela odv\u00e1d\u011bt nejen m\u011bsta, je\u017e se vzep\u0159ela c\u00edsa\u0159i, ale i rebeluj\u00edc\u00ed vy\u0161\u0161\u00ed \u0161lechta. Da\u0148 se d\u011bdila a i s pozd\u011bj\u0161\u00edmi omezen\u00edmi platila a\u017e do roku 1829.<\/p>\n
Reforma ve zda\u0148ov\u00e1n\u00ed alkoholick\u00fdch n\u00e1poj\u016f nastala za c\u00edsa\u0159ovny Marie
\nTerezie v roce 1775. Da\u0148 se za\u010dala platit ve v\u00fd\u0161i 3 zlat\u00fdch z ka\u017ed\u00e9ho sudu piva (tzv. Tranksteur-Patent). Poplatek se neplatil za jeden\u00e1ct\u00fd sud ur\u010den\u00fd k dol\u00edvce po vykva\u0161en\u00ed (baba) a dvan\u00e1ct\u00fd sud pro dom\u00e1c\u00ed spot\u0159ebu. Nad\u00e1le platili sl\u00e1dkov\u00e9 bolletu a nezbytn\u00e1 byla p\u0159esn\u00e1 evidence v\u00e1rek. Nedodr\u017een\u00ed bylo p\u0159\u00edsn\u011b pokutov\u00e1no a pivo nava\u0159en\u00e9 nad ohl\u00e1\u0161en\u00e9 mno\u017estv\u00ed b\u00fdvalo zabavov\u00e1no.<\/p>\n
Roku 1829 byla c\u00edsa\u0159sk\u00fdm patentem vyhl\u00e1\u0161ena tzv. v\u0161eobecn\u00e1 potravn\u00ed da\u0148. Byla stanovena na z\u00e1klad\u011b ozn\u00e1men\u00e9ho mno\u017estv\u00ed p\u0159i v\u00fdrob\u011b a p\u0159i dovozu piva do m\u011bst. K tomuto \u00fa\u010delu byly z\u0159\u00edzeny potravn\u00ed \u010d\u00e1ry \u2013 pomysln\u00e9 hranice, je\u017e odd\u011blovala jednotliv\u00e1 m\u011bsta. Da\u0148 byla stanovena ve v\u00fd\u0161i 45 krejcar\u016f z ka\u017ed\u00e9ho v\u011bdra piva (asi 60 litr\u016f). Platilo se z mno\u017estv\u00ed, bez ohledu na druh nebo stup\u0148ovitost piva. Pivovarn\u00edci poukazovali na nespravedlnost da\u0148ov\u00e9ho zat\u00ed\u017een\u00ed zalo\u017een\u00e9ho pouze na kvantitativn\u00edm pohledu.<\/p>\n
K je\u0161t\u011b v\u011bt\u0161\u00edmu zp\u0159\u00edsn\u011bn\u00ed zdan\u011bn\u00ed v\u00fdroby piva do\u0161lo v roce 1852. Tehdy byla produkce chmelov\u00e9ho moku posti\u017eena krom\u011b poplatku za vyroben\u00e9 mno\u017estv\u00ed nav\u00edc je\u0161t\u011b zdan\u011bn\u00edm jakosti a s\u00edly piva.<\/p>\n
V roce 1855 byl do pivovar\u016f zav\u00e1d\u011bn sacharometr (cukrom\u011br), kter\u00fdm se m\u011b\u0159ila koncentrace extraktu v mladin\u011b. Do t\u00e9to doby bylo m\u011b\u0159en\u00ed \u201ehustoty\u201c moku velmi nedokonal\u00e9 a nep\u0159esn\u00e9, a tak samoz\u0159ejm\u011b pivovarn\u00edci \u00fa\u0159ady por\u016fznu obelh\u00e1vali, nap\u0159. \u0159ed\u011bn\u00edm siln\u00e9ho piva. Da\u0148 byla pot\u00e9 roz\u0161\u00ed\u0159ena i na stup\u0148ovitost piva.<\/p>\n","protected":false},"excerpt":{"rendered":"
V okam\u017eiku, kdy se v\u00fdroba sladu a piva a jejich prodej staly v\u00fdnosn\u00fdm podnik\u00e1n\u00edm, za\u010dali na tuto \u010dinnost uvalovat m\u011bsta, \u0161lechta a kr\u00e1l rozli\u010dn\u00e9 dan\u011b a poplatky. Dan\u011b z piva se velmi \u010dasto staly...<\/p>\n","protected":false},"author":1,"featured_media":45122,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[189],"tags":[],"class_list":["post-45119","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-historie"],"_links":{"self":[{"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/posts\/45119","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=45119"}],"version-history":[{"count":0,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/posts\/45119\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=\/wp\/v2\/media\/45122"}],"wp:attachment":[{"href":"https:\/\/www.pivovary.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=45119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=45119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pivovary.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=45119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}