{"id":8161,"date":"2023-04-21T12:53:46","date_gmt":"2023-04-21T10:53:46","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8161"},"modified":"2023-04-27T10:03:35","modified_gmt":"2023-04-27T08:03:35","slug":"concept-of-abuse-of-law-in-focus-of-tax-administration-again","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/concept-of-abuse-of-law-in-focus-of-tax-administration-again\/","title":{"rendered":"Concept of abuse of law in focus of tax administration again"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The current case-law shows that the concept of the abuse of law is becoming the inseparable part of tax practice over time; therefore, we bring you another judicial decision on this topic, this time it was made by the Regional Court in Brno. In this case, the Regional Court decided on the abuse of law, when individuals established a holding company into which they contributed a profitable legal entity at the expert valuation, and subsequently, in quick succession, the registered capital of the holding was decreased. The holding company financed this reduction in the registered capital from the paid and untaxed share in profit of the contributed entity. Let\u2019s take a closer look at the whole situation. <\/p>\n","protected":false},"author":117,"featured_media":8162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,30,8],"class_list":["post-8161","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8161","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=8161"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8161\/revisions"}],"predecessor-version":[{"id":8206,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8161\/revisions\/8206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8162"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}