Důkazní břemeno daňového subjektu při uplatňování daňového odpočtu na výzkum a vývoj

Abstract

The basic principle which governs the taking of evidence within the tax proceeding is the obligation of the tax subject to prove the facts that the tax subject claimed or should have claimed in its tax filings. Act no. 280/2009 Coll., Tax Code, sets out in more detail conditions and rules for the taking of evidence either for the tax subject and also for the tax administrator. The object of this article is deeper analysis of the scope and limits of the burden of proof of the tax payer, especially when applying the tax credit for research and development activities in accordance with Sec. 34(4) et seq. of Act no. 586/1992 Coll., on income taxes. The current legislation lacks more detailed regulation of the scope and limits of the burden of proof. The application of the tax credit on research and development activities by the tax subjects is accompanied by countless problems, whereas one of the most significant problem is definition of the burden of proof of the tax payer and determination of the moment when the burden of proof is transferred back to the tax administrator. The article includes brief description of the legal framework of the process of taking of evidence, burden of proof and application of the tax credit on research and development activities, while the analysed topic is further analysed on the basis of selected court decisions. The scope and limits of the tax subject’s burden of proof when applying the tax credit on research and development activities are examined only from the perspective of the material side of the tax credit on research and development, in the area of eligibility of research and development activities, eligibility of vacation costs, and the evidence of costs incurred in relation with the realization of the project of research and development. With respect to the topic of the article, the methods of analysis, induction and description (limited use) are used in particular.