Česká verze English version Amsterdam office
KempHoogstad - Tax advice & solution" />
  • KempHoogstad - Tax advice & solution
  • Úvod
  • KempHoogstad tax advisors
  • Services
  • Clients
  • Know How
  • Contacts
Newsletter
2025
  • KempHoogstad Tax News 2/2025
2024
  • KempHoogstad, special 10/2024
  • KempHoogstad Tax News 9/2024
  • KempHoogstad Tax News 5/2024
Archiv
Subscribe to newsletter

Follow us on Linkedin

Kemphoogstrad LinkedIn
  • Tax and legal news
  • Publications

R&D deductions and questionable issues

05.09.2022

In June 2022, the Supreme Administrative Court (SAC) issued an important judgement regarding the application of deductions on research and development. The judgement resolves two questionable issues: (i) the concurrence of a subsidy and the claiming of a deduction, and (ii) the need to allow the tax administrator to take the technical documentation of the R&D project (or a copy thereof) outside the company's premises for the purpose of verifying the novelty element.

Regarding the concurrence of a subsidy and a deduction claim on one R&D project, the Court acknowledged that the current legislation allows this option but that those must not be the same costs.

The crucial point is not what costs were actually paid from the subsidy, but which items the subsidy agreement defined as eligible costs.

With respect to the second question, the Court considered whether the taxpayer had proved the presence of a measurable element of novelty or clarification of research or technical uncertainty in one of its R&D projects. Despite repeated requests, the taxpayer did not submit the relevant technical documentation for the project or a copy of it to the tax authorities owing to concerns about the confidential nature of its know-how; the documentation was only available at the company's premises.

Further to the second question, the SAC found that the taxpayer had failed to meet the burden of proof in relation to the element of novelty by not making the R&D project available to the tax authorities outside the company's premises. Thus, when the deduction is examined during a tax inspection, the entity is obliged to provide the relevant documentation to the tax authorities also outside the company's premises.

Back to archive
Komora daňových poradců
IFA
LEGAL 500 Amea
CFO Club
CMA
Services
  • Transactional Advisory
  • Tax Advisory
  • Tax Compliance
  • Accounting Advisory
  • Accounting Methodology
  • Other Services
What sets us apart
  • Flexibility
  • Expertise
  • Independence
  • Confidentiality
  • Tradition
  • Quality guaranteed
Where you can find us Details Pobočka Praha

Hybernská 24
110 00 Prague 1

Czech Republic
+420 221 719 000
prague@kemphoogstad.com

Where you can find us Details Pobočka Amsterdam

De Boelelaan 7
1083 HJ Amsterdam
 
The Netherlands
+31 20 760 4500
info@vanloman.com

Copyright 2012 KempHoogstad, All rights reserved, created by GABBO
This website uses the audience measurement cookies. By using this site you consent to this. More info I Agree