{"id":4102,"date":"2020-03-23T11:09:00","date_gmt":"2020-03-23T10:09:00","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4102"},"modified":"2020-03-26T10:37:48","modified_gmt":"2020-03-26T09:37:48","slug":"cjeu-no-requirement-to-offset-prior-tax-losses-after-transfer-of-tax-residence","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/cjeu-no-requirement-to-offset-prior-tax-losses-after-transfer-of-tax-residence\/","title":{"rendered":"CJEU: No Requirement to Offset Prior Tax Losses After Transfer of Tax Residence"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Court of Justice of the European Union (CJEU) issued its decision on 27 February 2020 in the AURES case (C-405\/18) referred by the Czech Supreme Administrative Court in 2018, concluding that tax losses incurred in another EU member state should not be taken into account by the host state after a company transferred its place of management to that state. <\/p>\n","protected":false},"author":117,"featured_media":3568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[134,30,8],"class_list":["post-4102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-cjeu","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4102","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=4102"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4102\/revisions"}],"predecessor-version":[{"id":4154,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4102\/revisions\/4154"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3568"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}