Tax 

Announcement of the first call for proposals in the DELTA 2 programme

The Technology Agency of the Czech Republic plans to announce a call for proposals in the DELTA 2 programme on 25 June, focusing on the support of applied research and experimental development and innovation. The objective of the DELTA 2 programme is to support projects of international cooperation between enterprises and research organisations in order to increase the amount of concrete results of applied research, which are expected to be later implemented in practice.

Applicants in this call for proposals can include enterprises and research organisations. However, one of the partners has to be from the country where the foreign partner agency is based (specifically, the countries are Brazil, South Korea, Vietnam, Israel, China – localities Jiangsu and Zhejiang, Taiwan, Canada – provinces Alberta and Québec).

A necessary prerequisite for the projects is achieving a certain type of result, such as a prototype, functional sample, software, patent, industrial or utility model, etc. The subsidy applies to staff costs, scholarships, costs of sub-supplies and other direct costs.

The maximum amount of support of one project within this call for proposals is up to 74% of total eligible costs, based on the type of research activity and type of applicant.

The deadline for submitting project proposals has been set to 22 August 2019.

The article is part of dReport – May 2019, Tax news; Grants and investment Incentives.

DELTA 2 programme Acceptance of subsidy applications Technology Agency of the Czech Republic dReport newsletter
Tax 

In Brief from International Taxation – June

Austria is considering introducing the digital service tax as of 1 January 2020. Based on the CJEU the national courts are not eligible to determine if certain requirements of a state aid regime are compatible with the fundamental freedoms. Aruba, Barbados and Bermuda were removed from the list of non-cooperative jurisdictions. German Lower Tax Courts introduces new interpretation of anti-treaty shopping rules. The Dutch appellate court decided that there is no reason for TP adjustment to a hybrid loan. Poland introduced the rules for defining a beneficial owner. 

20. 6. 2019
Tax 

VAT News in June

With regard to the changes in the conditions of cross-border trading with goods in the EU from January 2020, the European Commission has published material with a description of selected aspects of the new rules. The General Financial Directorate (GFD) is finishing its work on the methodological note concerning the VAT treatment of the issuance and distribution of vouchers. What is new at the Court of Justice of the European Union (CJEU)? This and much more is debated in detail in the VAT news for June. 

18. 6. 2019