{"id":7084,"date":"2022-06-14T16:45:30","date_gmt":"2022-06-14T14:45:30","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7084"},"modified":"2023-03-03T14:06:53","modified_gmt":"2023-03-03T13:06:53","slug":"sac-the-objective-of-business-is-not-an-unlimited-gathering-of-evidence-for-tax-proceedings","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-the-objective-of-business-is-not-an-unlimited-gathering-of-evidence-for-tax-proceedings\/","title":{"rendered":"SAC: The objective of business is not an unlimited gathering of evidence for tax proceedings"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In a recent judgment, the Supreme Administrative Court (\u201cSAC\u201d) heard a case proving the right to deduct VAT on purchased cleaning services and guarding. Beyond the unreviewability of the Regional Court\u2019s judgment, the SAC also commented on the objective of the business and what burden of proof may be imposed on businesspersons in this respect.  <\/p>\n","protected":false},"author":117,"featured_media":7085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[693,663,20,8],"class_list":["post-7084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-taxes-in-real-estate-industry","tag-tax-administrator","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7084","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=7084"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7084\/revisions"}],"predecessor-version":[{"id":7599,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7084\/revisions\/7599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7085"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}