{"id":5448,"date":"2021-03-30T14:12:00","date_gmt":"2021-03-30T12:12:00","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5448"},"modified":"2021-04-29T10:50:12","modified_gmt":"2021-04-29T08:50:12","slug":"mandatory-information-in-project-documentation-for-deduction-of-research-and-development-extreme-formalism-or-legitimate-expectations","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/mandatory-information-in-project-documentation-for-deduction-of-research-and-development-extreme-formalism-or-legitimate-expectations\/","title":{"rendered":"Mandatory information in project documentation for deduction of research and development: extreme formalism or legitimate expectations?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Requirements for the content of the document entitled \u201cResearch and Development Project\u201d (currently \u201cProject Documentation\u201d) became a subject matter of numerous disputes between taxpayers and the tax administrator. The Supreme Administrative Court repeatedly confirmed that only the Research and Development Projects containing all exhaustively listed requirements give rise to the entitlement to use the deduction of research and development. The amendment to the Income Taxes Act has changed the concept of using the deduction since 1 April 2019 in order to remove the then perceived shortcomings in the law and make the deduction simpler, more attractive and more available to a greater number of taxpayers. The government even stated that the deduction of research and development would be the most significantly subsidised form of public financing for corporate investments. <\/p>\n","protected":false},"author":117,"featured_media":5449,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[156,30,8],"class_list":["post-5448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-research-and-development","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5448","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=5448"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5448\/revisions"}],"predecessor-version":[{"id":5605,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5448\/revisions\/5605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5449"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}