{"id":63,"date":"2018-02-22T11:10:42","date_gmt":"2018-02-22T10:10:42","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=63"},"modified":"2018-03-02T22:02:49","modified_gmt":"2018-03-02T21:02:49","slug":"supreme-administrative-court-ruling-on-the-rejection-of-a-tax-deduction-claim","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/supreme-administrative-court-ruling-on-the-rejection-of-a-tax-deduction-claim\/","title":{"rendered":"Supreme Administrative Court Ruling on the Rejection of a Tax Deduction Claim"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In its recent ruling 5 Afs 60\/2017, the Supreme Administrative Court addressed the possibility of rejecting a tax deduction claim made by a payer in a situation where the supplier declared the relevant tax, yet the subcontractor failed to pay VAT at the very beginning of the entire business chain.<\/p>\n","protected":false},"author":7,"featured_media":38,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[8],"class_list":["post-63","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\/63","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\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=63"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/63\/revisions"}],"predecessor-version":[{"id":67,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/63\/revisions\/67"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/38"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=63"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=63"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=63"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}