Developing a dining card is not a research and development activity as defined by art. 4a pt. 26 and 28 of the Act on corporate income tax
The legal definition of R&D activity states that such activity must be of a creative nature. Thus, it is an activity dedicated to creating new and original solutions, often unique, that aren’t reproductive in nature. Therefore, it is necessary to judge that the preparation of a new menu and a special menu are a manifestation of the company’s typical, standard business activities. It is crucial to note that the company is engaged in the catering business, and this type of activity is an immanent element of this activity.
Weekly summary of judicial rulings #1