{"id":8118,"date":"2023-04-12T13:27:14","date_gmt":"2023-04-12T11:27:14","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8118"},"modified":"2023-04-27T10:06:44","modified_gmt":"2023-04-27T08:06:44","slug":"abuse-of-law-in-the-form-of-purposeful-establishment-of-a-holding-company","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/abuse-of-law-in-the-form-of-purposeful-establishment-of-a-holding-company\/","title":{"rendered":"Abuse of law in the form of purposeful establishment of a holding company"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>At the beginning of the year, the Regional Court in \u010cesk\u00e9 Bud\u011bjovice dealt with the issue of abuse of the law, which allegedly consisted in the purposeful setting up of transactions so that individuals could avoid withholding tax on the payment of profit shares. The situation under consideration is more complex than it may seem. Let us take a closer look at the individual transactions that led the tax administrator to the conclusion of law abuse.<\/p>\n","protected":false},"author":117,"featured_media":8119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[421,30,8],"class_list":["post-8118","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-withholding-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8118","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=8118"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8118\/revisions"}],"predecessor-version":[{"id":8207,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8118\/revisions\/8207"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8119"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8118"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8118"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}