{"id":6229,"date":"2021-11-11T09:46:18","date_gmt":"2021-11-11T08:46:18","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6229"},"modified":"2021-11-25T11:29:09","modified_gmt":"2021-11-25T10:29:09","slug":"additional-utilisation-of-suspended-depreciation-for-tax-purposes-dismissed-by-the-regional-court","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/additional-utilisation-of-suspended-depreciation-for-tax-purposes-dismissed-by-the-regional-court\/","title":{"rendered":"Additional utilisation of suspended depreciation for tax purposes dismissed by the Regional Court"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In general, the Income Taxes Act provides taxpayers with an option to suspend tax depreciation of assets or not to utilise it at all. Thus, the utilisation of tax depreciation in the tax base is an alternative, not an obligation for the taxpayer, abstracting from special ways of asset depreciation or special taxpayer treatments, e.g. in the case of investment incentive recipients. <\/p>\n","protected":false},"author":117,"featured_media":6230,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[643,385,30,8],"class_list":["post-6229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-return","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6229","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=6229"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6229\/revisions"}],"predecessor-version":[{"id":6231,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6229\/revisions\/6231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6230"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}