R&D tax credit: the Frascati Manual cannot be applied retroactively

R&D tax credit: the Frascati Manual cannot be applied retroactively

With judgment no. of July 14, 2026, 5627, Section VI of the Council of State addresses the issue regarding the usability of the Frascati Manual criteria to evaluate activities carried out in tax periods prior to 2020, with reference to the research and development tax...