{"id":5465,"date":"2021-04-21T16:36:49","date_gmt":"2021-04-21T14:36:49","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5465"},"modified":"2021-04-29T10:56:28","modified_gmt":"2021-04-29T08:56:28","slug":"abuse-of-law-at-the-municipal-court-in-prague-interest-from-financing-intra-group-transformation","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/abuse-of-law-at-the-municipal-court-in-prague-interest-from-financing-intra-group-transformation\/","title":{"rendered":"Abuse of law at the Municipal Court in Prague \u2013 interest from financing intra-group transformation"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the beginning of 2021, the Municipal Court in Prague addressed the tax-deductibility of interest on an intra-group acquisition loan; eventually, the Court assessed a realised intra-group transformation as an abuse of law and, on these grounds, the related interest as tax non-deductible. <\/p>\n","protected":false},"author":117,"featured_media":5466,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[8],"class_list":["post-5465","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5465","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=5465"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5465\/revisions"}],"predecessor-version":[{"id":5468,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5465\/revisions\/5468"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5466"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5465"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5465"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5465"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}