In yesterday's verdicts the Supreme Administration Court has ruled that expenses for R&D activities are tax deductible also if no physical asset is created. Such physical asset has to exist only if we want to deduct the R&D expenditures throug depreciation but is not necessary if we deduct them at once.
The Court has also ruled that the term "R&D activities" should be undertood according to definition given in law on financing science activities. This interpretation potentially allows more taxpayers to use the R&D tax relief.
