Neuplatněte daňový odpočet, který není v souladu se zákonem.

Here neuplatněte means do not claim or do not apply.

It comes from the verb uplatnit, which has several meanings depending on context. In legal, financial, or administrative language, it often means:

• to claim a right, deduction, or benefit
• to apply something formally
• to assert something officially

So in this sentence, Neuplatněte daňový odpočet... means Do not claim the tax deduction...

The ending -te shows the imperative for:

• you plural: speaking to more than one person
• formal you singular: speaking politely to one person

So neuplatněte can mean:

• don’t claim (addressing one person formally), or
• don’t claim (addressing several people)

This is very common in official instructions, notices, and legal writing.

For comparison:

• neuplatni = informal singular
• neuplatněte = formal singular or plural

Czech usually omits subject pronouns when they are not needed.

The verb form neuplatněte already tells you that the sentence is addressing you (formal singular or plural), so adding vy would usually be unnecessary.

This is normal in Czech:

• Neuplatněte... = Do not claim...
• literally, the you is understood from the verb ending

It is the direct object of neuplatněte, so it is in the accusative.

However, for a masculine inanimate singular noun like odpočet, the accusative form looks the same as the nominative:

• nominative: daňový odpočet
• accusative: daňový odpočet

So even though the form does not change, the grammatical role does.

Because který introduces a relative clause.

In Czech, relative clauses are normally separated by commas:

• daňový odpočet, který není v souladu se zákonem

This is standard Czech punctuation. English is stricter about the difference between restrictive and non-restrictive clauses, but Czech generally uses commas with relative clauses much more consistently.

Který refers back to daňový odpočet.

It is:

• masculine singular, because odpočet is masculine singular
• nominative, because inside the relative clause it is the subject of není

So the structure is basically:

• daňový odpočet = the tax deduction
• který není v souladu se zákonem = which is not in accordance with the law

If the noun were plural, you would see a different form, such as které or kteří, depending on gender.

Není is the 3rd person singular form of být (to be) in the present tense.

Here it is singular because který refers to one thing:

• který není = which is not

If the noun were plural, it would be:

• které nejsou... = which are not...

So není simply agrees with the singular noun odpočet.

It means in accordance with the law.

Breaking it down:

• v souladu = in agreement / in accordance
• se zákonem = with the law

The fixed expression is:

• v souladu s + instrumental = in accordance with

So:

• v souladu se zákonem = in accordance with the law

This is a very common formal expression in Czech.

Both s and se mean with, but se is often used for easier pronunciation before certain consonants or consonant clusters.

So:

• s + instrumental
• but sometimes se + instrumental

Here se zákonem sounds smoother than s zákonem.

Also, zákonem is the instrumental singular of zákon:

• nominative: zákon
• instrumental: zákonem

Uplatnit is the perfective partner of uplatňovat.

Very roughly:

• uplatnit = to claim/apply something as a completed act
• uplatňovat = to be claiming/applying, or to do so repeatedly/habitually

In an instruction like this, Czech often uses the perfective imperative to tell someone not to perform the action at all:

• Neuplatněte... = Do not claim...

If you said Neuplatňujte..., it could sound more like:

• Don’t be claiming...
• Don’t keep claiming...

So neuplatněte fits a clear, one-time official instruction very well.

In modern Czech, direct objects after negation are usually still in the accusative, especially in normal contemporary usage.

Older or more literary Czech can sometimes use the genitive of negation, but that is much less common today.

So here, the normal modern choice is the direct object as usual.

Also, with odpočet you do not see a visible difference between nominative and accusative singular because it is masculine inanimate:

• nominative: odpočet
• accusative: odpočet

So daňový odpočet is exactly what you would expect here.