{"id":8005,"date":"2023-03-15T14:15:09","date_gmt":"2023-03-15T13:15:09","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8005"},"modified":"2023-03-30T10:08:49","modified_gmt":"2023-03-30T08:08:49","slug":"criminal-judgment-as-evidence-in-tax-proceedings","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/criminal-judgment-as-evidence-in-tax-proceedings\/","title":{"rendered":"Criminal judgment as evidence in tax proceedings"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In a recent judgment in Case No. 6 Afs 125\/2021, the Supreme Administrative Court (\u201cSAC\u201d) dealt with the question of when the tax administrator is bound by a criminal court judgment and when it is not bound by it but is obliged to take the criminal judgment into account when assessing the facts in tax proceedings.<\/p>\n","protected":false},"author":117,"featured_media":8006,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,385,20,8],"class_list":["post-8005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-income-tax","tag-vat","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8005","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=8005"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8005\/revisions"}],"predecessor-version":[{"id":8008,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8005\/revisions\/8008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8006"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}