{"id":2185,"date":"2018-11-22T14:22:32","date_gmt":"2018-11-22T13:22:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2185"},"modified":"2020-01-07T15:10:24","modified_gmt":"2020-01-07T14:10:24","slug":"ruling-correction-of-accounting-errors-and-tax-base-implications","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/ruling-correction-of-accounting-errors-and-tax-base-implications\/","title":{"rendered":"Ruling: Correction of Accounting Errors and Tax Base Implications"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This article summarises the key information arising from judgment 3 Afs 28\/2017 \u2013 43 which was issued in October 2018, addressing two areas as follows: corrections in accounting records including implications for a corporate income tax return (\u201cCITR\u201d) and insurance benefits in relation to an assigned receivable. A cassation complaint of the Appellate Financial Directorate (\u201cAFD\u201d) against \u010ceskoslovensk\u00e1 obchodn\u00ed banka (the \u201cCompany\u201d) has been rejected.<\/p>\n","protected":false},"author":5,"featured_media":2186,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[307,35,30,8],"class_list":["post-2185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-egap","tag-sac","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2185","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=2185"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2185\/revisions"}],"predecessor-version":[{"id":3834,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2185\/revisions\/3834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2186"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}