{"id":10313,"date":"2026-04-14T15:04:24","date_gmt":"2026-04-14T13:04:24","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10313"},"modified":"2026-04-30T10:50:50","modified_gmt":"2026-04-30T08:50:50","slug":"the-cjeu-confirms-the-possibility-of-retroactive-exemption-of-royalties-from-withholding-tax","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-cjeu-confirms-the-possibility-of-retroactive-exemption-of-royalties-from-withholding-tax\/","title":{"rendered":"The CJEU confirms the possibility of retroactive exemption of royalties from withholding tax"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In our earlier article, we informed about the preliminary questions that the Supreme Administrative Court (&#8220;SAC&#8221;) referred to the Court of Justice of the EU (&#8220;CJEU&#8221;) concerning the retroactive granting of an exemption for royalties from withholding tax. The CJEU has now ruled in Case C-828\/24, Erdrich Umformtechnik GmbH, and in its judgment of 5 March 2026, it has provided important practical clarification.<\/p>\n","protected":false},"author":117,"featured_media":10314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[421,134,8],"class_list":["post-10313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-withholding-tax","tag-cjeu","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10313","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=10313"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10313\/revisions"}],"predecessor-version":[{"id":10315,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10313\/revisions\/10315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10314"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}