{"id":5258,"date":"2021-02-16T09:54:48","date_gmt":"2021-02-16T08:54:48","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5258"},"modified":"2021-02-25T11:36:40","modified_gmt":"2021-02-25T10:36:40","slug":"wage-compensation-as-deductible-non-deductible-expenses-in-the-research-and-development-tax-relief","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/wage-compensation-as-deductible-non-deductible-expenses-in-the-research-and-development-tax-relief\/","title":{"rendered":"Wage compensation as deductible (non-deductible) expenses in the research and development tax relief"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>For five years, the expert public has been waiting for the decision of the Supreme Administrative Court in the matter of deductibility\/non-deductibility of the wage compensation in the form of a holiday as part of the research and development (\u201cR&amp;D\u201d) tax relief item. Tax advisors were convinced that the recognition of this expense is fully legitimate; however, the state administration firmly rejected it. At the turn of 2019 and 2020, two rulings of the Supreme Administrative Court (\u201cSAC\u201d) confirmed that the recognition of this expense was fully justified. At the end of last year, the General Financial Directorate sent a methodical instruction to individual tax authorities to determine the wage compensation amounts. What does this document mean in practice and what should the taxpayers pay attention to? <\/p>\n","protected":false},"author":117,"featured_media":5259,"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-5258","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\/5258","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=5258"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5258\/revisions"}],"predecessor-version":[{"id":5260,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5258\/revisions\/5260"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5259"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}