Holiday compensation and its utilisation as a research and development (“R&D”) deduction has been a widely debated issue in recent years. The General Financial Directorate refused for such compensation to b…
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…
The Regional Court in Hradec Králové ruled in favour of the plaintiff (ENERGO CHOCEŇ, s.r.o.), revoking the contested ruling and referring the matter back to the Appellate Financial Directorate for further proc…
2016 saw the first drop in the use of the research and development (“R&D”) deduction in the entire 13-year-long existence of this business support. Taxpayers and the expert public noticed increased activity…
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…