{"id":8955,"date":"2024-02-28T22:14:58","date_gmt":"2024-02-28T21:14:58","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8955"},"modified":"2024-02-29T11:28:59","modified_gmt":"2024-02-29T10:28:59","slug":"sac-essential-expenditures-and-the-taxpayers-possibilities-to-prove-them","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-essential-expenditures-and-the-taxpayers-possibilities-to-prove-them\/","title":{"rendered":"SAC: Essential expenditures and the taxpayer\u2019s possibilities to prove them"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Recently, the Extended Chamber of the Supreme Administrative Court (SAC) expressed its opinion on whether the tax administrator is obliged to take account of so-called essential expenditures (costs) in a situation when goods or services were in fact acquired, but the taxable entity does not prove the tax deductibility of expenditures spent on these goods or services and the remaining uncontested expenditures are not sufficient to achieve a specific taxable income. That is in a case when the substantial part of accounts (tax records) was not challenged.<\/p>\n","protected":false},"author":117,"featured_media":8956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,385,30,8],"class_list":["post-8955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8955","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=8955"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8955\/revisions"}],"predecessor-version":[{"id":8958,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8955\/revisions\/8958"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8956"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}