Minister of Finance, General Interpretation No. DD8.8203.1.2021 Conclusions: Qualified costs for the R&D relief under Article 26e(2)(1) of the PIT Act and Article 18d(2)(1) of the CIT Act include payments...
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The current legal definition of a “construction” for tax purposes is unconstitutional and must be changed
Constitutional Court, SK 14/21 Ruling: Article 1a (1)(2) of the Act of 12 January 1991 on Local Taxes and Fees is inconsistent with Article 84 and Article 217 of the...
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