{"id":9559,"date":"2025-01-28T11:47:06","date_gmt":"2025-01-28T10:47:06","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9559"},"modified":"2025-01-30T10:18:16","modified_gmt":"2025-01-30T09:18:16","slug":"the-sac-refers-preliminary-questions-regarding-the-exemption-of-royalties-from-withholding-tax-to-cjeu","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-sac-refers-preliminary-questions-regarding-the-exemption-of-royalties-from-withholding-tax-to-cjeu\/","title":{"rendered":"The SAC refers preliminary questions regarding the exemption of royalties from withholding tax to CJEU"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The subject matter of the dispute is the rejection of an application for exemption from withholding tax on royalty payments in line with Section 38nb of the Income Taxes Act (\u201cITA\u201d) retroactively. This provision was included in the ITA in connection with the European Union\u2019s Council Directive 2003\/49\/EC on a common system of taxation applicable to interest and royalty payments (\u201cDirective\u201d). In implementing the Directive, the Czech Republic made use of the possibility of making the application of the exemption conditional on the issuance of a decision by the Financial Administration.<\/p>\n","protected":false},"author":117,"featured_media":9560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[385,190,30,8],"class_list":["post-9559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-income-tax","tag-financial-administration","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9559","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=9559"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9559\/revisions"}],"predecessor-version":[{"id":9563,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9559\/revisions\/9563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9560"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}