SAC: Substantiating the performance of R&D activities is essential to claim an R&D allowance

According to the Supreme Administrative Court (SAC), when proving the development activity for the purposes of claiming an R&D allowance, it must be clear from the evidence how existing…

TREND – a new programme to support industrial research

The National Research and Innovation Strategy for the Czech Republic’s Smart Specialisation (National RIS3 Strategy) is preparing an entirely new programme to support applied research …

Ground-breaking judgement: vacation compensation to be included in R&D allowance

The Regional Court in Hradec Králové issued judgement No. 31 Af 23/2016-76, dealing with tax allowances for research and development

Regional Court opposed to tax administrator’s approach to R&D allowance

The Regional Court of Justice in Hradec Králové in judgment No. 52 Af 18/2016 dealt with a case where a tax administrator challenged a research and

Changes to R&D allowances already in legislative process

A working group consisting of representatives of business federations and associations, the Ministry of Finance and the…

TRIO programme accepting applications within the fourth call

The Ministry of Industry and Trade announced the fourth call to participate in the TRIO subsidy programme, focusing on support of operating expenses for industrial research

GFD guideline on research and development

Case law of the Czech Supreme Administrative Court confirms that a flawless research and development project represents a…

Public call for the energy sector’s THETA programme to be announced in autumn

In autumn, the Technology Agency of the Czech Republic will announce the first public call for participation in the THETA programme, aiming to support applied research, experimental development<…