The Supreme Administrative Court (the “SAC”) has found against Vestra Clinics s.r.o. (the “Plaintiff”) in the matter of the possibility of utilising clinical studies as deductible items for research and develop…
As we have informed you in previous articles, R&D tax deductions are increasingly more often examined by the tax administration. The growing number of audits, which often result in legal disputes, leads to …
We would like to provide additional information on legal disputes concerning R&D deductible items, this time in the area of clinical studies. In late February, the Regional Court in Hradec Králové issued ne…