SELECT *
FROM (
  SELECT SUM(pvp.PODIL_CITATEL / pvp.PODIL_JMENOVATEL) AS suma
  FROM PU_VLA_P pvp
    JOIN (SELECT DISTINCT (ppp.TEL_ID)
          FROM PU_PARP ppp) ON tel_id = pvp.tel_id and pvp.TYPRAV_KOD = 30
)
WHERE suma != 1;

    SELECT SUM(res.PODIL_CITATEL / res.PODIL_JMENOVATEL) AS suma
    FROM PU_PARP AS pp
    INNER JOIN
    (((SELECT DISTINCT(ppp.TEL_ID)
    FROM PU_PARP ppp) AS dist)
    INNER JOIN PU_VLA_P AS pvp
    ON dist.TEL_ID = pvp.TEL_ID) AS res
    WHERE res.TYPRAV_KOD = 30
    AND suma != 1

v podstate mas dve tabulky PU_PARP a PU_VLA_P
a ukolem je projet unikatni TEL_ID (proto DISTINC())
a ty pouzit na tu druhou tabulku
a tam scitat ty podily
a chci jenom ty zaznamy, kde soucet neni 1
a chyba je "Syntaktická chyba v klauzuli FROM."