Law Decree No. 145/2013, published in the Official Gazette No. 300 on 23 December 2013, has been presented to Parliament.
Under article 3 of the Law Decree, from tax year 2014 to tax year 2016, companies investing annually at least EUR 50,000 in research and development (R&D) activities will benefit from a tax credit equal to 50% of the annual increase of R&D expenses, up to EUR 2,500,000 …