{"id":9196,"date":"2024-06-05T11:16:06","date_gmt":"2024-06-05T09:16:06","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9196"},"modified":"2024-06-07T09:05:33","modified_gmt":"2024-06-07T07:05:33","slug":"sac-the-price-agreed-between-the-parties-cannot-be-disputed-by-the-tax-authorities-unless-it-is-evidently-unreasonable","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/sac-the-price-agreed-between-the-parties-cannot-be-disputed-by-the-tax-authorities-unless-it-is-evidently-unreasonable\/","title":{"rendered":"SAC: the price agreed between the parties cannot be disputed by the tax authorities unless it is evidently unreasonable"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (the \u201cSAC\u201d) ruled in a case in which it assessed the tax deductibility of costs incurred for intra-group services set at a flat rate. The tax authorities challenged the claimed tax deductibility of the flat-rate overhead costs because the taxpayer did not provide a supporting calculation of the actual costs of the foreign service provider. What conclusion did the SAC reach and what are the legitimate requirements of the tax authorities for the purpose of proving the tax deductibility of intra-group services?<\/p>\n","protected":false},"author":117,"featured_media":9197,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[663,470,385,30,8],"class_list":["post-9196","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-tax-administrator","tag-transfer-pricing","tag-income-tax","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9196","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=9196"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9196\/revisions"}],"predecessor-version":[{"id":9198,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9196\/revisions\/9198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9197"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}