{"id":5734,"date":"2021-05-27T09:07:11","date_gmt":"2021-05-27T07:07:11","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5734"},"modified":"2021-05-27T11:15:32","modified_gmt":"2021-05-27T09:15:32","slug":"supreme-administrative-court-ruled-that-taxpayers-are-entitled-to-interest-on-interest","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/supreme-administrative-court-ruled-that-taxpayers-are-entitled-to-interest-on-interest\/","title":{"rendered":"Supreme Administrative Court ruled that taxpayers are entitled to interest on interest"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In the recent ruling 10 Afs 382\/2020, the Supreme Administrative Court dealt with the legal matter of whether interest can be charged on the interest on unlawful conduct of the tax administrator. In the case in question, the tax authorities delayed assessing interest on unlawful conduct of the tax administrator, which consisted in an incorrectly additionally assessed tax for a period longer than three years (first interest). The plaintiff required compensation for the delay in the form of interest on the unlawful conduct of the tax administrator (second interest). The tax authorities rejected the claim to the second interest, arguing that the conditions of the interest had not been met and that tax law prohibits further charge of interest.<\/p>\n","protected":false},"author":117,"featured_media":5735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,422,8],"class_list":["post-5734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-interest","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5734","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=5734"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5734\/revisions"}],"predecessor-version":[{"id":5738,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5734\/revisions\/5738"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5735"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}