{"id":10320,"date":"2026-04-23T13:54:46","date_gmt":"2026-04-23T11:54:46","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10320"},"modified":"2026-04-30T10:49:51","modified_gmt":"2026-04-30T08:49:51","slug":"vat-news-april-2026","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/vat-news-april-2026\/","title":{"rendered":"VAT news [April 2026]"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The General Financial Directorate disagrees with a judgment of the General Court of the Court of Justice of the European Union concerning the tax period in which the right to deduct VAT may be exercised. The Court of Justice of the European Union, in the case of \u201cRegional Hospital Kol\u00edn\u201d, addressed the question of whether a statutory obligation to acquire medical equipment in itself gives rise to a right to deduct VAT. The CJEU also examined whether Member States may retain restrictions on the right to deduct VAT that were in place prior to their accession to the European Union. Further information on developments in indirect taxation can be found in the article.<\/p>\n","protected":false},"author":117,"featured_media":10322,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[306,134,34,20,8],"class_list":["post-10320","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gfd","tag-cjeu","tag-indirect-taxes","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10320","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=10320"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10320\/revisions"}],"predecessor-version":[{"id":10324,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10320\/revisions\/10324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10322"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}