An entrepreneur will not benefit from the expansion relief for products that it did not produce itself, e.g. those that consist of ready-made components that the entrepreneur only combined into a finished product. If a company increases the total amount of revenues in the period required for the expansion relief and does not increase revenues on the sales of products the expenses deducted under the expansion relief concerned, it loses the right to preferences - these are just some of the interpretations included in the ministerial explanations for the relief.
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