{"id":10158,"date":"2026-01-23T10:31:52","date_gmt":"2026-01-23T09:31:52","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10158"},"modified":"2026-01-29T13:15:59","modified_gmt":"2026-01-29T12:15:59","slug":"the-development-of-the-concept-of-income-in-the-case-law","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-development-of-the-concept-of-income-in-the-case-law\/","title":{"rendered":"The development of the concept of \u201cincome\u201d in the case law"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Act No. 586\/1992 Coll., on Income Taxes (ITA) does not contain a clear general definition of the term \u201cincome\u201d and is limited to the description of individual specific forms of income. This article analyzes the development of the interpretation of this term in various case law of the Supreme Administrative Court (SAC).<\/p>\n","protected":false},"author":117,"featured_media":10159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,30,8],"class_list":["post-10158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10158"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10158\/revisions"}],"predecessor-version":[{"id":10161,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10158\/revisions\/10161"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10159"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}