{"id":5325,"date":"2021-02-27T17:19:25","date_gmt":"2021-02-27T16:19:25","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5325"},"modified":"2021-10-05T09:43:42","modified_gmt":"2021-10-05T07:43:42","slug":"another-confirmation-of-the-interpretation-by-the-supreme-administrative-court-regarding-the-assignment-of-receivables-arising-from-contractual-sanctions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/another-confirmation-of-the-interpretation-by-the-supreme-administrative-court-regarding-the-assignment-of-receivables-arising-from-contractual-sanctions\/","title":{"rendered":"Another confirmation of the interpretation by the Supreme Administrative Court regarding the assignment of receivables arising from contractual sanctions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In May 2020, we informed you about a ground-breaking decision of the Supreme Administrative Court which rejected the practices of the Tax Administration consisting in the necessity of \u201cadditional taxation\u201d of the sanction receivables amount upon their assignment. In its new decision, the Supreme Administrative Court follows up on the previous decision and comments in detail on the rules applied in the determination of the income tax base when such receivables are assigned. <\/p>\n","protected":false},"author":117,"featured_media":5326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[662,30,8],"class_list":["post-5325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administration","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5325","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=5325"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5325\/revisions"}],"predecessor-version":[{"id":5327,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5325\/revisions\/5327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5326"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}