{"id":9024,"date":"2024-03-27T09:57:34","date_gmt":"2024-03-27T08:57:34","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9024"},"modified":"2024-03-28T10:51:22","modified_gmt":"2024-03-28T09:51:22","slug":"sac-confirmed-conclusions-in-the-interpretation-of-the-beneficial-owner-term-in-connection-with-royalty-fees","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-confirmed-conclusions-in-the-interpretation-of-the-beneficial-owner-term-in-connection-with-royalty-fees\/","title":{"rendered":"SAC confirmed conclusions in the interpretation of the \u201cbeneficial owner\u201d term in connection with royalty fees"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>It has almost been a year since we informed you about another ruling dealing with the interpretation of the \u201cbeneficial owner\u201d term in the case of royalty fees. It was a judgment of the Municipal Court in Prague in the case of Avon Cosmetics Limited (\u201cAvon UK\u201d). Now, in its ruling ref. no. 4 Afs 63\/2022 dated 21 February 2024, the Supreme Administrative Court (\u201cSAC\u201d) confirmed the conclusions of both the Municipal Court and the tax administrator. <\/p>\n","protected":false},"author":117,"featured_media":9025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[679,663,30,8],"class_list":["post-9024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-intellectual-property","tag-tax-administrator","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9024","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=9024"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9024\/revisions"}],"predecessor-version":[{"id":9028,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9024\/revisions\/9028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9025"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}