{"id":7821,"date":"2023-02-17T12:07:32","date_gmt":"2023-02-17T11:07:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7821"},"modified":"2023-02-23T12:05:57","modified_gmt":"2023-02-23T11:05:57","slug":"when-can-a-taxpayer-be-entitled-to-interest-on-interest","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/when-can-a-taxpayer-be-entitled-to-interest-on-interest\/","title":{"rendered":"When can a taxpayer be entitled to \u201cinterest on interest\u201d?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In practice, we have recently noticed an increase in claims for the second (or third, etc.) interest in relation to the late repayment of overpayments of first interest from the tax administrator, often referred to as \u201cinterest on interest\u201d. In many cases, these claims by taxpayers follow the tax administration\u00b4s previous approach of prescribing (or not prescribing) interest on withheld VAT deductions, i.e. interest incurred as a result of the VAT deduction being declared by the first instance tax administrator at an incorrectly lower amount.<\/p>\n","protected":false},"author":117,"featured_media":7822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,422,8],"class_list":["post-7821","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-interest","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7821","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=7821"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7821\/revisions"}],"predecessor-version":[{"id":7896,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7821\/revisions\/7896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7822"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}