{"id":5358,"date":"2021-03-17T13:55:49","date_gmt":"2021-03-17T12:55:49","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5358"},"modified":"2021-10-05T09:43:34","modified_gmt":"2021-10-05T07:43:34","slug":"the-supreme-administrative-court-rejected-the-practice-of-the-tax-authorities-regarding-the-establishment-of-a-lien-on-a-non-finally-assessed-tax","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-rejected-the-practice-of-the-tax-authorities-regarding-the-establishment-of-a-lien-on-a-non-finally-assessed-tax\/","title":{"rendered":"The Supreme Administrative Court rejected the practice of the Tax Authorities regarding the establishment of a lien on a non-finally assessed tax"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Tax Code allows the tax administrator to secure unpaid tax by establishing a lien on the property of the taxable entity. If the taxable entity fails to pay the tax secured by the lien in a proper and timely manner, there is a risk that the tax administrator may recover its claim from the property on which the lien was established.  <\/p>\n","protected":false},"author":117,"featured_media":5360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[662,8],"class_list":["post-5358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administration","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5358","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=5358"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5358\/revisions"}],"predecessor-version":[{"id":5362,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5358\/revisions\/5362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5360"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}