{"id":5842,"date":"2021-06-23T09:34:29","date_gmt":"2021-06-23T07:34:29","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5842"},"modified":"2021-06-24T11:09:16","modified_gmt":"2021-06-24T09:09:16","slug":"the-supreme-administrative-court-has-issued-its-first-ever-statement-on-one-crown-bonds","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-has-issued-its-first-ever-statement-on-one-crown-bonds\/","title":{"rendered":"The Supreme Administrative Court has issued its first-ever statement on one-crown bonds"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Recently, the Supreme Administrative Court was deciding for the first time on a case involving \u201cone-crown bonds\u201d. Surprisingly, the subject matter of the dispute did not concern the abuse of rights. The question was whether the company had proved the tax deductibility of bond interest in line with Section 24 (1) of the Income Tax Act. The Court agreed with the tax authorities on this matter and confirmed additional tax assessment. It should be pointed out that the factual circumstances of the case were specific.<\/p>\n","protected":false},"author":117,"featured_media":5845,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[30,8],"class_list":["post-5842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5842","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=5842"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5842\/revisions"}],"predecessor-version":[{"id":5846,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5842\/revisions\/5846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5845"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}