{"id":3313,"date":"2019-08-22T09:23:22","date_gmt":"2019-08-22T07:23:22","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3313"},"modified":"2019-12-11T15:39:38","modified_gmt":"2019-12-11T14:39:38","slug":"right-of-superficies","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/right-of-superficies\/","title":{"rendered":"Right of Superficies"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In this article, let us have a closer look at the right of superficies and its accounting treatment to be applied by both the structure owner and the land owner under Czech accounting legislation. The right of superficies was incorporated into the Czech legal system by way of Act No. 89\/2012 Coll., the Civil Code (hereinafter \u201cNCC\u201d) effective from 1 January 2014. <\/p>\n","protected":false},"author":117,"featured_media":3314,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[40,8],"class_list":["post-3313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3313","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=3313"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3313\/revisions"}],"predecessor-version":[{"id":3380,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3313\/revisions\/3380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3314"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}