{"id":10456,"date":"2026-07-21T12:45:33","date_gmt":"2026-07-21T10:45:33","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10456"},"modified":"2026-07-21T12:46:59","modified_gmt":"2026-07-21T10:46:59","slug":"the-sac-concluded-the-dispute-over-the-retroactive-exemption-of-royalties-from-withholding-tax","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-sac-concluded-the-dispute-over-the-retroactive-exemption-of-royalties-from-withholding-tax\/","title":{"rendered":"The SAC concluded the dispute over the retroactive exemption of royalties from withholding tax"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court has closed a closely watched dispute concerning the possibility of retroactively granting an exemption for royalties from withholding tax. In its current decision, the court confirmed that the two-year deadline does not apply to the submission of an application for a decision on granting an exemption under Section 38nb of the ITA. We have summarized the most important information about the whole dispute for you in this article.<\/p>\n","protected":false},"author":117,"featured_media":10457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[421],"class_list":["post-10456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-withholding-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10456","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=10456"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10456\/revisions"}],"predecessor-version":[{"id":10458,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10456\/revisions\/10458"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10457"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}