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Supreme Administrative Court Rules NCBR R&D Funds via Consortium Leader Not Subject to VAT

  • The Supreme Administrative Court issued a recent ruling.
  • Funds received via a consortium leader from the National Centre for Research and Development (NCBR) were considered.
  • These funds were for co-financing scientific research and development (R&D) projects.
  • The court held that such funds are not subject to VAT.
  • Case reference: I FSK 1387/22.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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