{"id":7536,"date":"2022-11-21T14:46:38","date_gmt":"2022-11-21T13:46:38","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7536"},"modified":"2022-11-24T09:57:56","modified_gmt":"2022-11-24T08:57:56","slug":"judgment-of-the-supreme-administrative-court-on-disguised-legal-acts-in-connection-with-dividend-payments","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/judgment-of-the-supreme-administrative-court-on-disguised-legal-acts-in-connection-with-dividend-payments\/","title":{"rendered":"Judgment of the Supreme Administrative Court on disguised legal acts in connection with dividend payments"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 31 October 2022, the Supreme Administrative Court issued its judgment No. 2 Afs 94\/2021-48, which addressed the issue of a disguised legal act in connection with the payment of a profit share and the concept of the beneficial owner.<\/p>\n","protected":false},"author":117,"featured_media":7537,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[30,8],"class_list":["post-7536","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\/7536","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=7536"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7536\/revisions"}],"predecessor-version":[{"id":7542,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7536\/revisions\/7542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7537"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7536"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7536"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7536"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}