{"id":8605,"date":"2023-10-03T12:24:42","date_gmt":"2023-10-03T10:24:42","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8605"},"modified":"2023-10-04T15:17:40","modified_gmt":"2023-10-04T13:17:40","slug":"the-supreme-administrative-court-has-decided-when-interest-on-incorrectly-assessed-tax-does-not-arise","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-has-decided-when-interest-on-incorrectly-assessed-tax-does-not-arise\/","title":{"rendered":"The Supreme Administrative Court has decided when interest on incorrectly assessed tax does not arise"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In its July 2023 decision, the Supreme Administrative Court (&#8220;SAC&#8221;) upheld the existing case law stating that a taxpayer is not entitled to interest on an incorrectly assessed tax if the taxpayer paid the tax before the date of the substitute due period (i.e. before the additional payment assessment became final).<\/p>\n","protected":false},"author":117,"featured_media":8606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[422,8],"class_list":["post-8605","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-interest","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8605","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=8605"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8605\/revisions"}],"predecessor-version":[{"id":8609,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8605\/revisions\/8609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8606"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}