{"id":3819,"date":"2019-12-16T11:47:24","date_gmt":"2019-12-16T10:47:24","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3819"},"modified":"2020-01-30T10:53:21","modified_gmt":"2020-01-30T09:53:21","slug":"from-the-practice-of-the-supreme-administrative-court-rd-tax-relief","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/from-the-practice-of-the-supreme-administrative-court-rd-tax-relief\/","title":{"rendered":"From the practice of the Supreme Administrative Court: R&amp;D tax relief"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Supreme Administrative Court (\u201cSAC\u201d) issued two important rulings in relation to the tax-deductible items for research and development (\u201cR&amp;D\u201d). In the first case, the SAC dealt with a possible bias of the Tax Administrator as a result of awarding target rewards for non-recognition of the R&amp;D tax relief and in the second case the recognition of holiday allowances as part of the R&amp;D tax relief.<\/p>\n","protected":false},"author":117,"featured_media":3820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[306,156,30,8],"class_list":["post-3819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-gfd","tag-research-and-development","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3819","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\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=3819"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3819\/revisions"}],"predecessor-version":[{"id":3822,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3819\/revisions\/3822"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3820"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}