{"id":5202,"date":"2021-01-25T10:50:55","date_gmt":"2021-01-25T09:50:55","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5202"},"modified":"2021-01-28T11:27:06","modified_gmt":"2021-01-28T10:27:06","slug":"higher-interest-on-withheld-excess-vat-deduction-can-be-claimed-retrospectively","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/higher-interest-on-withheld-excess-vat-deduction-can-be-claimed-retrospectively\/","title":{"rendered":"Higher Interest on Withheld Excess VAT Deduction Can Be Claimed Retrospectively"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>It has been several months since landmark ruling of the Supreme Administrative Court ref. no. 1 Afs 445\/2019-47 which confirmed the entitlement of VAT payers to a 14% interest on excess deduction plus the Czech National Bank\u2019s repo rate instead of only 1% plus the Czech National Bank\u2019s repo rate. What effect has this change had on the administrative practice of the Financial Administration? And is it possible to require a higher interest also in closed cases?  <\/p>\n","protected":false},"author":117,"featured_media":5203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[34,20,8],"class_list":["post-5202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-indirect-taxes","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5202","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=5202"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5202\/revisions"}],"predecessor-version":[{"id":5205,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5202\/revisions\/5205"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5203"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}