{"id":2092,"date":"2018-11-08T16:45:05","date_gmt":"2018-11-08T15:45:05","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2092"},"modified":"2020-02-10T10:12:07","modified_gmt":"2020-02-10T09:12:07","slug":"the-courts-new-view-on-the-utilisation-of-clinical-studies-as-part-of-the-rd-deduction","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/the-courts-new-view-on-the-utilisation-of-clinical-studies-as-part-of-the-rd-deduction\/","title":{"rendered":"The Court\u2019s New View on the Utilisation of Clinical Studies as Part of the R&amp;D Deduction"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (the \u201cSAC\u201d) has found against Vestra Clinics s.r.o. (the \u201cPlaintiff\u201d) in the matter of the possibility of utilising clinical studies as deductible items for research and development (\u201cR&amp;D\u201d). Although the Court confirmed that clinical studies do meet the definition of R&amp;D (as is, after all, indicated in Guidance Note D-288 and the Frascati Manual), the SAC ruled that the Plaintiff\u2019s activities constitute the following of clearly defined instructions as prescribed by the clinical trial report, without containing any elements of novelty or clarifying scientific uncertainty.<\/p>\n","protected":false},"author":5,"featured_media":2093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[609,283,156,30,8],"class_list":["post-2092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-horizon","tag-cro","tag-research-and-development","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2092","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=2092"}],"version-history":[{"count":7,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2092\/revisions"}],"predecessor-version":[{"id":2296,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2092\/revisions\/2296"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2093"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2092"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2092"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}