{"id":2651,"date":"2019-03-19T21:54:05","date_gmt":"2019-03-19T20:54:05","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2651"},"modified":"2019-03-28T13:07:48","modified_gmt":"2019-03-28T12:07:48","slug":"ground-breaking-ruling-of-the-constitutional-court-claiming-a-refund-of-retained-undisputed-amounts-of-excessive-vat-deductions-is-possible","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/ground-breaking-ruling-of-the-constitutional-court-claiming-a-refund-of-retained-undisputed-amounts-of-excessive-vat-deductions-is-possible\/","title":{"rendered":"Ground-breaking ruling of the Constitutional Court: Claiming a refund of retained undisputed amounts of excessive VAT deductions is possible"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In ruling no. II. \u00daS 819\/18 of 22 February 2019, the Constitutional Court granted the constitutional complaint of a company that was suspected by the tax authority of being involved in a so-called \u201ctax carousel\u201d and the tax authority consequently retained an excessive value added tax deduction for received taxable supplies that the tax authority had doubts about, as well as for received taxable supplies that were not disputed.<\/p>\n","protected":false},"author":117,"featured_media":2652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[8],"class_list":["post-2651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2651","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=2651"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions"}],"predecessor-version":[{"id":2793,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2651\/revisions\/2793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2652"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}