{"id":5244,"date":"2021-02-15T14:43:34","date_gmt":"2021-02-15T13:43:34","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5244"},"modified":"2021-02-25T11:05:01","modified_gmt":"2021-02-25T10:05:01","slug":"ex-officio-registration-of-a-permanent-establishment-is-not-possible-without-finding-out-the-facts-of-the-case","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/ex-officio-registration-of-a-permanent-establishment-is-not-possible-without-finding-out-the-facts-of-the-case\/","title":{"rendered":"Ex officio registration of a &#8216;permanent establishment&#8217; is not possible without finding out the facts of the case"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the beginning of January 2021, the Supreme Administrative Court ruled in favour of the plaintiff (foreign legal entity \u2013 the founder of a branch in the Czech Republic) in case 7 Afs 173\/2020-27 relating to their ex officio registration for corporate income tax in the Czech Republic. <\/p>\n","protected":false},"author":117,"featured_media":5246,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[32,8],"class_list":["post-5244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5244","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=5244"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5244\/revisions"}],"predecessor-version":[{"id":5247,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5244\/revisions\/5247"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5246"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}