{"id":2991,"date":"2019-05-23T12:04:43","date_gmt":"2019-05-23T10:04:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2991"},"modified":"2019-06-20T13:31:53","modified_gmt":"2019-06-20T11:31:53","slug":"the-supreme-administrative-court-on-independence-and-noncreation-of-permanent-establishment","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-on-independence-and-noncreation-of-permanent-establishment\/","title":{"rendered":"The Supreme Administrative Court on (in)dependence and (non)creation of permanent establishment"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court cancelled a rather disputable decision of the Regional Court in \u010cesk\u00e9 Bud\u011bjovice issued at the beginning of last year on the grounds of its unreviewability. It also stated several significant facts in its ruling (ruling 2 Afs 103\/2018 \u2013 46) regarding the approach to assessing the criterion of an agent\u2019s dependence, ie, the role of commentary in interpreting the Double Tax Treaty. <\/p>\n","protected":false},"author":117,"featured_media":2992,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[442,8],"class_list":["post-2991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-permanent-establishment","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2991","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=2991"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2991\/revisions"}],"predecessor-version":[{"id":3077,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2991\/revisions\/3077"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2992"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}