{"id":7892,"date":"2023-02-23T09:00:17","date_gmt":"2023-02-23T08:00:17","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7892"},"modified":"2023-03-07T10:04:07","modified_gmt":"2023-03-07T09:04:07","slug":"interest-on-a-loan-and-the-prohibition-of-abuse-of-law-in-the-judgment-of-a-regional-court","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/interest-on-a-loan-and-the-prohibition-of-abuse-of-law-in-the-judgment-of-a-regional-court\/","title":{"rendered":"Interest on a loan and the prohibition of abuse of law in the judgment of a Regional Court"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Following the letter of the law may not always be sufficient to defend the tax regime applied. Increasingly, the tax authorities are applying the principle of the prohibition of abuse of law, the primary premise of which is that the law has been followed. However, if a tax advantage has been obtained which is contrary to the meaning and purpose of the law and this was the main purpose of the transaction, the tax administrator may disregard such transactions and, for example, exclude the expense as not tax deductible.<\/p>\n","protected":false},"author":117,"featured_media":7893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,422,30,8],"class_list":["post-7892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-interest","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7892","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=7892"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7892\/revisions"}],"predecessor-version":[{"id":8003,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7892\/revisions\/8003"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7893"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}