{"id":6114,"date":"2021-10-21T09:08:49","date_gmt":"2021-10-21T07:08:49","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6114"},"modified":"2023-03-06T17:06:52","modified_gmt":"2023-03-06T16:06:52","slug":"vat-news-october-2021","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/vat-news-october-2021\/","title":{"rendered":"VAT news [October 2021]"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Starting from the next year, changes in the VAT application in the provision of performance subject to a special scheme for travel agents will take effect. According to the Court of Justice of the European Union, the decision of the Member States on what performance will be subject to the reduced tax rate depends for example on an assessment of the perspective of an \u201caverage\u201d consumer. Another statement by the CJEU related to a decrease in the tax base for a pharmaceutical manufacturer who made a subsequent bonus payment to a state health insurer based on a contract. We will provide more details in our October VAT News. <\/p>\n","protected":false},"author":117,"featured_media":6115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[693,306,134,34,20,8],"class_list":["post-6114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-taxes-in-real-estate-industry","tag-gfd","tag-cjeu","tag-indirect-taxes","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6114","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=6114"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6114\/revisions"}],"predecessor-version":[{"id":6127,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6114\/revisions\/6127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6115"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}