VAT news [May 2026]
The Court of Justice of the European Union issued several noteworthy decisions in the area of VAT. In one case concerning transfer pricing, it addressed the tax treatment of adjustments resulting from subsequen…
Public tender in the THETA Programme for the support of applied research, experimental development and innovations
In February, The Czech Technology Agency has announced the fourth public tender focusing on the support of applied research, experimental development and innovation. The THETA programme focuses on the support of projects concentrated on research, development and innovations in the area of the energy sector to enhance the management of the energy sector, use of new technologies and system elements.
Within the public tender, three sub-programmes with the following allocations are open:
- Sub-programme 1 – Research in the public interest with an allocation of CZK 75 million
- Sub-programme 2 – Strategic energy technologies with an allocation of CZK 400 million
- Sub-programme 3 – Long-term technological perspectives with an allocation of CZK 170 million
A prerequisite for the approval of the subsidy is achieving a certain type of a result such as a prototype, functional sample, software, industrial or utility model, etc.
Who may apply for the subsidy:
- Any enterprise or research organisation can apply within the public tender.
What the subsidy covers:
- Staff costs
- Costs of sub-supplies
- Indirect costs
- Other direct costs
Amount of subsidy per one project:
- The maximum subsidy amount per project within sub-programme 1 amounts to CZK 10 million, with no limits set for the other sub-programmes.
Aid intensity per one project:
- The maximum aid intensity per project within sub-programme 2 is 60%. Within the other sub-programmes, the maximum aid intensity per project is 90% of the total eligible costs, depending on the type of applicant and activity.
Receipt of project proposals:
Application reviews will be carried out between 13 May 2021 and 31 October 2021.
