{"id":4344,"date":"2020-05-21T10:22:33","date_gmt":"2020-05-21T08:22:33","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4344"},"modified":"2020-05-28T10:06:45","modified_gmt":"2020-05-28T08:06:45","slug":"supreme-administrative-court-case-law-tax-treatment-of-assignment-of-receivables-arising-from-contractual-sanctions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/supreme-administrative-court-case-law-tax-treatment-of-assignment-of-receivables-arising-from-contractual-sanctions\/","title":{"rendered":"Supreme Administrative Court Case Law: Tax Treatment of Assignment of Receivables Arising from Contractual Sanctions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (\u201cSAC\u201d) has issued a ruling (10 Afs 171\/2019-51) dealing with the question of how to tax assigned receivables from contractual sanctions arising in the current period or that arose and were recognised in prior periods.<\/p>\n","protected":false},"author":117,"featured_media":4346,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[30,8],"class_list":["post-4344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4344","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=4344"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4344\/revisions"}],"predecessor-version":[{"id":4347,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4344\/revisions\/4347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/4346"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}