The KPMG member firm in the Czech Republic prepared reports on recent tax-related Supreme Administrative Court (SAC) decisions (read more at the hyperlinks provided below).
- The SAC held that costs incurred for broadcasting a video advertising spot on an LED screen were not tax-deductible because the contractual arrangement under which the costs were incurred was ambiguous and the taxpayer did not otherwise sufficiently substantiate the costs. Read a September 2024 report
- The SAC held that research and development (R&D) costs were not tax-deductible because the taxpayer failed to provide adequate documentation that it, rather than an independent contractor, actually bore the R&D costs. Read a September 2024 report