Aktualności
Understanding the market
Relief for research and development
In connection with conducting research and development, taxpayers are entitled to a relief consisting in deducting from the tax base part of the tax deductible costs incurred for this type of activity - the so-called "Eligible costs".
The mechanism of this relief consists in deducting from the tax base part of the costs of obtaining income from R & D, so-called "Eligible costs".
It is therefore an additional reduction of the tax base for the same title, from which the given cost has already been included in the tax deductible costs.
Payment deadline
The current economic growth in no way affects the shortening of the payment deadline. The Act of March 8, 2013 on Payment Dates in Commercial Transactions not only adjusted the binding provisions to Directive 2011/7 / EU of the European Parliament and of the Council of February 16, 2011 on combating late payment in commercial transactions, but also to shorten the payment deadlines established by the contractors.