{"id":5408,"date":"2021-03-22T15:16:09","date_gmt":"2021-03-22T14:16:09","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5408"},"modified":"2021-03-25T10:02:25","modified_gmt":"2021-03-25T09:02:25","slug":"when-does-the-burden-of-proof-pass-to-the-tax-administrator","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/when-does-the-burden-of-proof-pass-to-the-tax-administrator\/","title":{"rendered":"When does the burden of proof pass to the tax administrator?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The recent judgement of the Supreme Administrative Court (ref. no. 1 Afs 73\/2019-71) confirmed the way in which the burden of proof is distributed between the taxable entity and the tax administrator during the withholding tax proceedings. In this present case, the interpretation of the concept of \u201cbeneficial owner of royalties\u201d will also be interesting in relation to the possibility of applying the modified rate according to a Double Taxation Treaty (\u201cDTT\u201d). However, the courts (the Regional Court and the Supreme Administrative Court) have only dealt with the procedural aspect of the case so far, i.e. the distribution of the burden of proof in particular. The case will thus be heard again by the Regional Court (\u201cRC\u201d), which made an incorrect conclusion about the transfer of the burden of proof, hence the Supreme Administrative Court (\u201cSAC\u201d) returned the case for further proceedings. <\/p>\n","protected":false},"author":117,"featured_media":5409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,611,32,8],"class_list":["post-5408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-double-taxation","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5408","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=5408"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5408\/revisions"}],"predecessor-version":[{"id":5411,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5408\/revisions\/5411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5409"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}