{"id":9181,"date":"2024-06-03T16:12:32","date_gmt":"2024-06-03T14:12:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9181"},"modified":"2024-06-06T10:46:47","modified_gmt":"2024-06-06T08:46:47","slug":"the-supreme-administrative-court-rules-again-on-case-of-beneficial-owner-in-payment-of-royalties","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-supreme-administrative-court-rules-again-on-case-of-beneficial-owner-in-payment-of-royalties\/","title":{"rendered":"The Supreme Administrative Court rules (again) on case of beneficial owner in payment of royalties"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (SAC) again examined the matter of a beneficial owner of income when paying royalties abroad. Specifically, this case concerned payment for broadcasting rights. The case was already dealt with last year by the Regional Court in Brno, which decided in accordance with the tax administrator. Subsequently, the claimant addressed the Supreme Administrative Court. What was the verdict?<\/p>\n","protected":false},"author":117,"featured_media":9182,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,611,32,8],"class_list":["post-9181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-double-taxation","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9181","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=9181"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9181\/revisions"}],"predecessor-version":[{"id":9183,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9181\/revisions\/9183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9182"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}